Gramaro Properties Ltd

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

Registered number: 14000459

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	11,555		100
Cash at bank and in hand		404		-

		11,959		100
Creditors: Amounts Falling Due Within One Year	5	(12,661 )		-

NET CURRENT ASSETS (LIABILITIES)			(702 )		100

TOTAL ASSETS LESS CURRENT LIABILITIES			(702 )		100

NET (LIABILITIES)/ASSETS			(702 )		100

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(802 )		-

SHAREHOLDERS' FUNDS			(702)		100

For the year ending 31 March 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 G J Bowater

Director

15 September 2026

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

1. General Information

Gramaro Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14000459 . The registered office is 694 Broadgate, Weston, Spalding, PE12 6JA.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are showin within borrowings in current liabilities.

2.4. Financial Instruments

Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.

2.5. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.5. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	11,555	100

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	12,661	-

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Gramaro Properties Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

7. Related Party Disclosures

At the year end, the company owed £400 (2025: £nil) to B2 Wealth Ltd, a company under common control. The balance is unsecured, interest-free and repayable on demand.

At the year end, the company also owed £11,900 (2025: £nil) to the directors, which is shown within other creditors. The balance is unsecured, interest-free and repayable on demand.

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