Gracias Homes Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 16141771

		31 December 2025
	Notes	£	£
FIXED ASSETS
Investment Properties	4		243,682

			243,682
CURRENT ASSETS
Debtors	5	278
Investments	6	1,300
Cash at bank and in hand		2,829

		4,407
Creditors: Amounts Falling Due Within One Year	7	(261,321 )

NET CURRENT ASSETS (LIABILITIES)			(256,914 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(13,232 )

NET LIABILITIES			(13,232 )

CAPITAL AND RESERVES
Called up share capital	8		100
Profit and Loss Account			(13,332 )

SHAREHOLDERS' FUNDS			(13,232)

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 N Gracias

Director

4 September 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Gracias Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16141771 . The registered office is 1 The Briars, Waterberry Drive, Waterlooville, Hampshire, PO7 7YH.

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.

Turnover is recognised by reference to rental income.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account. The fair value of the property at the date of the report is £230,000.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Investment Property

	31 December 2025
	£
Fair Value
As at 18 December 2024	-
Additions	243,682

As at 31 December 2025	243,682

If investment property had been accounted for under historical cost accounting rules, the amounts would be: £230,000

5. Debtors

	31 December 2025
	£
Due within one year
Other debtors	278

6. Current Asset Investments

	31 December 2025
	£
Short term deposits	1,300

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Gracias Homes Ltd

Notes to the Financial Statements (continued)

For the Period 18 December 2024 to 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Bank loans and overdrafts	171,341
Other creditors	89,980

	261,321

8. Share Capital

	31 December 2025
	£
Allotted, Called up and fully paid	100

9. Related Party Transactions

Included within other creditors is the amount of £83,479 owed to the director. This amount is undated, unsecured, interest free and repayable upon demand.

10. Ultimate Controlling Party

The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.

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