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Company Registration No. 10809662 (England and Wales)
COMPLETELY GREEN LTD Unaudited accounts for the period from 1 July 2022 to 31 December 2023
COMPLETELY GREEN LTD Unaudited accounts Contents
Page
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COMPLETELY GREEN LTD Company Information for the period from 1 July 2022 to 31 December 2023
Director
Richard John Norris
Company Number
10809662 (England and Wales)
Registered Office
DRIVE GREEN EMBOROUGH RADSTOCK BA3 4SL ENGLAND
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COMPLETELY GREEN LTD Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
32,120 
45,766 
Current assets
Inventories
1,068,377 
1,477,064 
Debtors
97,564 
58,597 
Cash at bank and in hand
123,145 
147,589 
1,289,086 
1,683,250 
Creditors: amounts falling due within one year
(984,451)
(1,145,054)
Net current assets
304,635 
538,196 
Total assets less current liabilities
336,755 
583,962 
Creditors: amounts falling due after more than one year
(32,240)
(164,345)
Net assets
304,515 
419,617 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
304,513 
419,615 
Shareholders' funds
304,515 
419,617 
For the period ending 31 December 2023 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 March 2024 and were signed on its behalf by
Richard John Norris Director Company Registration No. 10809662
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COMPLETELY GREEN LTD Notes to the Accounts for the period from 1 July 2022 to 31 December 2023
1
Statutory information
COMPLETELY GREEN LTD is a private company, limited by shares, registered in England and Wales, registration number 10809662. The registered office is DRIVE GREEN, EMBOROUGH, RADSTOCK, BA3 4SL, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to sell.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
Straight Line 5 years
Computer equipment
Straight Line 3 years
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COMPLETELY GREEN LTD Notes to the Accounts for the period from 1 July 2022 to 31 December 2023
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2022
12,563 
61,394 
17,204 
91,161 
Additions
- 
- 
9,345 
9,345 
At 31 December 2023
12,563 
61,394 
26,549 
100,506 
Depreciation
At 1 July 2022
- 
32,878 
12,517 
45,395 
Charge for the period
- 
14,686 
8,305 
22,991 
At 31 December 2023
- 
47,564 
20,822 
68,386 
Net book value
At 31 December 2023
12,563 
13,830 
5,727 
32,120 
At 30 June 2022
12,563 
28,516 
4,687 
45,766 
5
Inventories
2023 
2022 
£ 
£ 
Finished goods
1,068,377 
1,477,064 
1,068,377 
1,477,064 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
79,380 
54,547 
Accrued income and prepayments
4,050 
4,050 
Other debtors
14,134 
- 
97,564 
58,597 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
290,020 
209,029 
VAT
49,063 
30,328 
Obligations under finance leases and hire purchase contracts
6,430 
9,331 
Trade creditors
608,611 
738,252 
Taxes and social security
13,286 
73,982 
Other creditors
15,345 
82,932 
Accruals
1,696 
1,200 
984,451 
1,145,054 
The bank has a floating charge over the company’s assets to secure the United Trust Bank loan. The loan in respect of the lease agreement is secured against the asset to which it relates.
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COMPLETELY GREEN LTD Notes to the Accounts for the period from 1 July 2022 to 31 December 2023
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
19,379 
149,916 
Obligations under finance leases and hire purchase contracts
12,861 
14,429 
32,240 
164,345 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
10
Post balance sheet events
The United Trust Bank Loan has been repaid and the floating charge satisfied on the 12 February 2024.
11
Average number of employees
During the period the average number of employees was 5 (2022: 9).
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