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Registered Number: 12572331
England and Wales

 

 

 

THE GREEN ROOF COMPANY (NW) LTD


Abridged Accounts
 


Period of accounts

Start date: 01 May 2022

End date: 30 April 2023
In order to assist you to fulfill your duties under the Companies Act 2006, we have compiled for your approval the financial statements of The Green Roof Company (NW) Ltd for the year ended 30 April 2023 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the directors of The Green Roof Company (NW) Ltd in accordance with our terms of engagement. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its directors for our work or for this report.
It is your duty to ensure that The Green Roof Company (NW) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Green Roof Company (NW) Ltd.


You consider that The Green Roof Company (NW) Ltd is exempt from the statutory audit requirement for the period and we have not been instructed to carry out an audit or a review of the financial statements of The Green Roof Company (NW) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.


Burton Varley Ltd
Suite 3, 2nd Floor, Didsbury House
748 - 754 Wilmslow Road
Manchester
M20 2DW
01 November 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Website 3 3,467   
Tangible fixed assets 4 33,780   
37,247   
Current assets      
Debtors 18,258   
Cash at bank and in hand 22,271    7,415 
40,529    7,415 
Creditors: amount falling due within one year (6,303)   (3,402)
Net current assets 34,226    4,013 
 
Total assets less current liabilities 71,473    4,013 
Creditors: amount falling due after more than one year (43,961)  
Net assets 27,512    4,013 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 27,412    3,913 
Shareholder's funds 27,512    4,013 
 


For the year ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

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 by the board of directors on 01 November 2023 and were signed on its behalf by:


-------------------------------
Mark Noden
Director
-------------------------------
Nicola Leyland
Director
2
General Information
The Green Roof Company (NW) Ltd is a private company, limited by shares, registered in England and Wales, registration number 12572331, registration address C/O Burton Varley Ltd Suite 3, 2nd Floor, Didsbury House, 748 - 754 Wilmslow Road, Manchester, M20 2DW .

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Computer software development costs
Development costs of computer software are capitalised once a detailed program design has been established and are amortised on a straight line basis over 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 1).
3.

Website

Cost Other   Total
  £   £
At 01 May 2022  
Additions 3,587    3,587 
Disposals  
At 30 April 2023 3,587    3,587 
Amortisation
At 01 May 2022  
Charge for year 120    120 
On disposals  
At 30 April 2023 120    120 
Net book values
At 30 April 2023 3,467    3,467 
At 30 April 2022  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 May 2022  
Additions 36,500    36,500 
Disposals  
At 30 April 2023 36,500    36,500 
Depreciation
At 01 May 2022  
Charge for year 2,720    2,720 
On disposals  
At 30 April 2023 2,720    2,720 
Net book values
Closing balance as at 30 April 2023 33,780    33,780 
Opening balance as at 01 May 2022  


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

3