Company Registration No. 15844433 (England and Wales)
Grano Ltd
Unaudited accounts
for the period from 17 July 2024 to 31 December 2025
Grano Ltd
Unaudited accounts
Contents
Grano Ltd
Company Information
for the period from 17 July 2024 to 31 December 2025
Directors
Alessandro Angeleri
Elena Cicconetti
Company Number
15844433 (England and Wales)
Registered Office
32 Fenchurch Avenue
London
EC3M 5AD
United Kingdom
Accountants
Villiers and Co
124 City Road
London
EC1V 2NX
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Grano Ltd
for the period from 17 July 2024 to 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Grano Ltd for the period from
17 July 2024 to
31 December 2025 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Villiers and Co
Chartered Accountants
124 City Road
London
EC1V 2NX
17 July 2026
Grano Ltd
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
2,218
Creditors: amounts falling due within one year
(172,717)
Net current liabilities
(100,696)
Total assets less current liabilities
446,150
Creditors: amounts falling due after more than one year
(434,104)
Profit and loss account
(137,954)
Shareholders' funds
12,046
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by
Elena Cicconetti
Director
Company Registration No. 15844433
Grano Ltd
Notes to the Accounts
for the period from 17 July 2024 to 31 December 2025
Grano Ltd is a private company, limited by shares, registered in England and Wales, registration number 15844433. The registered office is 32 Fenchurch Avenue, London, EC3M 5AD, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
In line with lease term
Plant & machinery
5 years straight line
4
Tangible fixed assets
Land & buildings
Plant & machinery
Total
Cost or valuation
At cost
At cost
Additions
571,173
12,655
583,828
At 31 December 2025
571,173
12,655
583,828
Charge for the period
35,964
1,018
36,982
At 31 December 2025
35,964
1,018
36,982
At 31 December 2025
535,209
11,637
546,846
Amounts falling due within one year
Grano Ltd
Notes to the Accounts
for the period from 17 July 2024 to 31 December 2025
6
Creditors: amounts falling due within one year
2025
Loans from directors
97,354
7
Creditors: amounts falling due after more than one year
2025
Taxes and social security
3,906
8
Average number of employees
During the period the average number of employees was 5.