Graus Investments Limited

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

Registered number: 06264704

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		143,460		143,460

			143,460		143,460
Creditors: Amounts Falling Due Within One Year	5	(164,865 )		(164,865 )

NET CURRENT ASSETS (LIABILITIES)			(164,865 )		(164,865 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(21,405 )		(21,405 )

NET LIABILITIES			(21,405 )		(21,405 )

CAPITAL AND RESERVES
Called up share capital	6		3,500		3,500
Profit and Loss Account			(24,905 )		(24,905 )

SHAREHOLDERS' FUNDS			(21,405)		(21,405)

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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

Ms Lisa Margaret Seymour

Director

28/10/2025

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

1. General Information

Graus Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06264704 . The registered office is 19 The Circle, Queen Elizabeth Street, London, SE1 2JE.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 June 2024	143,460

As at 31 May 2025	143,460

Provision
As at 1 June 2024	-

As at 31 May 2025	-

Net Book Value
As at 31 May 2025	143,460

As at 1 June 2024	143,460

Real Estate SRL

Country of incorporation : Italy

Nature of business : Real Estate

Class of shares : Ordinary

Holding : 50%

Penta Immobiliare SRL

Country of incorporation : Italy

Nature of business : Real Estate

Class of shares : Ordinary

Holding : 100%

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	87,779	87,779
Shareholders' loan	77,086	77,086

	164,865	164,865

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Page 3

Graus Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3,500	3,500