GRATA OPUS LIMITED


Director	R D SAVAGE


Company Secretary	SAVAGE, Emma Elizabeth


Registered Number	09940218 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Current assets
Debtors	3	2,356		14,200
Cash at bank and on hand		675		1,927
		3,031		16,127
Creditors amounts falling due within one year	4	(5,966)		(8,516)
Net current assets (liabilities)			(2,935)		7,611
Total assets less current liabilities			(2,935)		7,611
Net assets			(2,935)		7,611
Capital and reserves
Called up share capital			100		100
Profit and loss account			(3,035)		7,511
Shareholders' funds			(2,935)		7,611

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 Director acknowledges 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 financial statements were approved and authorised for issue by the Director on 20 October 2026, and are signed on its behalf by:

R D SAVAGE
Director
Registered Company No. 09940218

GRATA OPUS LIMITED

Notes to the Financial Statements
for the year ended 31 January 2026

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from rendering of services
	Revenue 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.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Stocks and work in progress
	Work in progress is valued using the percentage of completion method. The carrying amount of the work in progress is recognised as an expense within cost of sales in the same period that the associated revenue crystallises.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	2,356	6,924
Other debtors	-	7,276
Total	2,356	14,200

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	848	3,992
Other creditors	4,218	-
Accrued liabilities and deferred income	900	4,524
Total	5,966	8,516

5.	Directors advances, credits and guarantees
	As at the 31st January 2026 the balance owed by the company to the director was £4,218 (2025: -£7,276).