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Granular It Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2026
Granular It Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Granular It Ltd
Company Information
For The Year Ended 30 June 2026
Company Information

Directors | Mr Hasheem Noorali Maloo
| Mr Vishal Shah
Company Number | 07654104
Registered Office | 5-6 Underhill Street
| Camden
| London
| NW1 7HS
Accountants | Capitax Financial Ltd
| Devonshire House
| 582 Honeypot Lane
| Stanmore
| Middlesex
| HA7 1JS

Page 1
Page 2
Granular It Ltd
Balance Sheet
As At 30 June 2026
Balance Sheet
Registered number: 07654104

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,796 |  | 7,899
|  |  | 5,796 |  | 7,899
CURRENT ASSETS
Debtors | 5 | 22,772 |  | 13,331 |
Cash at bank and in hand |  | 6,974 |  | 35,773 |
|  | 29,746 |  | 49,104 |
Creditors: Amounts Falling Due Within One Year | 6 | (80,613 ) |  | (80,105 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (50,867 ) |  | (31,001 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (45,071 ) |  | (23,102 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,101 ) |  | (1,501 )
NET LIABILITIES |  |  | (46,172 ) |  | (24,603 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 200 |  | 200
Profit and Loss Account |  |  | (46,372 ) |  | (24,803 )
SHAREHOLDERS' FUNDS |  |  | (46,172) |  | (24,603)

Page 2
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Granular It Ltd
Balance Sheet (continued)
As At 30 June 2026
For the year ending 30 June 2026 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Hasheem Noorali Maloo Director
24/07/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
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Granular It Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2026
Notes to the Financial Statements
1. General Information
Granular It Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07654104 . The registered office is 5-6 Underhill Street, Camden, London, NW1 7HS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% on cost
Computer Equipment | 25% on cost

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 5)
5 5
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Granular It Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 July 2025 | 18,727
As at 30 June 2026 | 18,727
Depreciation
As at 1 July 2025 | 10,828
Provided during the period | 2,103
As at 30 June 2026 | 12,931
Net Book Value
As at 30 June 2026 | 5,796
As at 1 July 2025 | 7,899

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 21,939 |  | 12,362
Other debtors | 833 |  | 969
| 22,772 |  | 13,331

During the year ended 30 June 2026, Granular IT Ltd has provided interest free loan of £833 to Granular IT Kenya Ltd. This loans is repayable on demand, hence the amount is being reflected accordingly under Debtors falling due within one year.
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 272 |  | 12
Other creditors | 66,560 |  | 63,363
Taxation and social security | 13,781 |  | 16,730
| 80,613 |  | 80,105

7. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 July 2025 | 1,501 | 1,501
Deferred taxation | (400 ) | (400 )
Balance at 30 June 2026 | 1,101 | 1,101

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Granular It Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
200 Ordinary Shares of £ 1.00 each | 200 |  | 200

9. Directors Advances, Credits and Guarantees
During the year ended 30 June 2026, Granular IT Ltd owed £66,094 to its director. This amount is reflected in the director`s loan accounts in credit balance, which is shown as part of Other Creditors under Creditors due within one year. Please be advised that the director has agreed to provide this loan on an interest free basis and the loan is repayable on demand.
10. Reserves

| Profit and Loss Account
--- | ---
| £
As at 1 July 2025 | (24,803 )
Loss for the year and total comprehensive income | (21,569 )
As at 30 June 2026 | (46,372 )

11. Related Party Transactions
During the year ended 30 June 2026, Granular IT Ltd received outsourcing services of £85,778 from a related company. These services were provided on commercial terms and were charged at fair value, being transaction done at arm's length.
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