GRAZA HOLDINGS LTD


Directors	JOHNSON, Adrian Dudley
	JOHNSON, Grace


Registered Address	68 Shore House
	Westbury Hill
	Bristol
	BS9 3AA


Registered Number	16104977 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025
		£	£
Current assets
Debtors	3	910,877
Cash at bank and on hand		77,950
		988,827
Creditors amounts falling due within one year	4	(937,913)
Net current assets (liabilities)			50,914
Total assets less current liabilities			50,914
Net assets			50,914
Capital and reserves
Called up share capital			100
Profit and loss account			50,814
Shareholders' funds			50,914

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 26 August 2026, and are signed on its behalf by:

JOHNSON, Adrian Dudley
Director

JOHNSON, Grace
Director

Registered Company No. 16104977

GRAZA HOLDINGS LTD

Notes to the Financial Statements
for the period ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2.	Average number of employees


		2025
	Average number of employees during the year	2

3.	Debtors: amounts due within one year

		2025
		£
	Trade debtors / trade receivables	15,115
	Amounts owed by group undertakings	772,841
	Other debtors	122,921
	Total	910,877

4.	Creditors: amounts due within one year

		2025
		£
	Amounts owed to related parties	6,152
	Taxation and social security	13,163
	Other creditors	917,848
	Accrued liabilities and deferred income	750
	Total	937,913

5.	Directors advances, credits and guarantees
	Director Loan Account has a balance of £917,842 Credit

6.	Related party transactions
	Other debtors includes intercompany transactions - Balance of £4 (2024: £Nil) related to Vast Capital Limited. Balance of £83,351 (2024: £77283) related to Vast Equity One Limited. Other creditors includes intercompany transactions - Balance of £6152 (2024: £Nil) related to Daljo Elgin Limited.