IRIS Accounts Production v24.1.0.578 04906182 director 1.10.22 30.9.23 30.9.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049061822022-09-30049061822023-09-30049061822022-10-012023-09-30049061822021-09-30049061822021-10-012022-09-30049061822022-09-3004906182ns15:EnglandWales2022-10-012023-09-3004906182ns14:PoundSterling2022-10-012023-09-3004906182ns10:Director12022-10-012023-09-3004906182ns10:PrivateLimitedCompanyLtd2022-10-012023-09-3004906182ns10:SmallEntities2022-10-012023-09-3004906182ns10:AuditExempt-NoAccountantsReport2022-10-012023-09-3004906182ns10:SmallCompaniesRegimeForDirectorsReport2022-10-012023-09-3004906182ns10:SmallCompaniesRegimeForAccounts2022-10-012023-09-3004906182ns10:FullAccounts2022-10-012023-09-3004906182ns10:OrdinaryShareClass12022-10-012023-09-3004906182ns5:CurrentFinancialInstruments2023-09-3004906182ns5:CurrentFinancialInstruments2022-09-3004906182ns5:Non-currentFinancialInstruments2023-09-3004906182ns5:Non-currentFinancialInstruments2022-09-3004906182ns5:ShareCapital2023-09-3004906182ns5:ShareCapital2022-09-3004906182ns5:RetainedEarningsAccumulatedLosses2023-09-3004906182ns5:RetainedEarningsAccumulatedLosses2022-09-3004906182ns5:PlantMachinery2022-10-012023-09-3004906182ns5:FurnitureFittings2022-10-012023-09-3004906182ns5:MotorVehicles2022-10-012023-09-3004906182ns5:PlantMachinery2022-09-3004906182ns5:FurnitureFittings2022-09-3004906182ns5:MotorVehicles2022-09-3004906182ns5:PlantMachinery2023-09-3004906182ns5:FurnitureFittings2023-09-3004906182ns5:MotorVehicles2023-09-3004906182ns5:PlantMachinery2022-09-3004906182ns5:FurnitureFittings2022-09-3004906182ns5:MotorVehicles2022-09-3004906182ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-09-3004906182ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-10-012023-09-3004906182ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-09-3004906182ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-09-3004906182ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-3004906182ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-09-3004906182ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-09-3004906182ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2022-09-3004906182ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-09-3004906182ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-09-3004906182ns5:HirePurchaseContractsns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-3004906182ns5:HirePurchaseContractsns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-09-3004906182ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2023-09-3004906182ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2022-09-3004906182ns5:HirePurchaseContracts2023-09-3004906182ns5:HirePurchaseContracts2022-09-3004906182ns5:WithinOneYear2023-09-3004906182ns5:WithinOneYear2022-09-3004906182ns5:BetweenOneFiveYears2023-09-3004906182ns5:BetweenOneFiveYears2022-09-3004906182ns5:AllPeriods2023-09-3004906182ns5:AllPeriods2022-09-3004906182ns5:DeferredTaxation2022-09-3004906182ns5:DeferredTaxation2022-10-012023-09-3004906182ns5:DeferredTaxation2023-09-3004906182ns10:OrdinaryShareClass12023-09-30
REGISTERED NUMBER: 04906182 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

GREEN ROOF CO LTD

GREEN ROOF CO LTD (REGISTERED NUMBER: 04906182)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Balance sheet 1

Notes to the financial statements 2


GREEN ROOF CO LTD (REGISTERED NUMBER: 04906182)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 21,818 28,171

Current assets
Stocks 41,170 38,063
Debtors 5 202,011 172,975
Cash at bank and in hand 14,681 24,870
257,862 235,908
Creditors
Amounts falling due within one year 6 162,078 146,990
Net current assets 95,784 88,918
Total assets less current liabilities 117,602 117,089

Creditors
Amounts falling due after more than one year 7 (22,015 ) (36,412 )

Provisions for liabilities 10 (3,369 ) (4,527 )
Net assets 92,218 76,150

Capital and reserves
Called up share capital 11 100 100
Retained earnings 92,118 76,050
Shareholders' funds 92,218 76,150

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 April 2024 and were signed by:



Mr H Williams - Director


GREEN ROOF CO LTD (REGISTERED NUMBER: 04906182)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. Statutory information

Green Roof Company Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 04906182. The registered office is 7 & 8 Church Street, Wimborne, Dorset, BH21 1JH and business address is 30 Bridge Street, Bailie Gate Industrial Estate, Sturminster Marshall, Dorset, BH21 4DB.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements present information about the company as an individual undertaking and not about its group. The company and its parent comprise a small-sized group. The group has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

Turnover
Turnover represents income received from the erection of roof covering and frames net of VAT and trade discounts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Office, fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Work in progress is valued using the percentage of completion method.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

GREEN ROOF CO LTD (REGISTERED NUMBER: 04906182)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


2. Accounting policies - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 6 (2022 - 6 ) .

4. Tangible fixed assets
Office,
fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
Cost
At 1 October 2022 39,384 7,288 55,164 101,836
Additions - 919 - 919
At 30 September 2023 39,384 8,207 55,164 102,755
Depreciation
At 1 October 2022 25,827 5,573 42,265 73,665
Charge for year 3,389 658 3,225 7,272
At 30 September 2023 29,216 6,231 45,490 80,937
Net book value
At 30 September 2023 10,168 1,976 9,674 21,818
At 30 September 2022 13,557 1,715 12,899 28,171

GREEN ROOF CO LTD (REGISTERED NUMBER: 04906182)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


4. Tangible fixed assets - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
Cost
At 1 October 2022
and 30 September 2023 13,340
Depreciation
At 1 October 2022 3,335
Charge for year 2,501
At 30 September 2023 5,836
Net book value
At 30 September 2023 7,504
At 30 September 2022 10,005

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 92,829 97,387
Amounts owed by group undertakings 75,178 63,332
Other debtors 9,659 8,182
Prepayments and accrued income 24,345 4,074
202,011 172,975

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Bank loans and overdrafts 10,049 9,840
Hire purchase contracts (see note 8) 4,348 3,941
Trade creditors 74,331 66,755
Tax 36,893 29,811
PAYE 8,609 7,218
VAT 22,937 24,880
Other creditors 1,887 1,665
Accruals and deferred income 3,024 2,880
162,078 146,990

7. Creditors: amounts falling due after more than one year
2023 2022
£    £   
Bank loans - 1-2 years 10,263 10,049
Bank loans - 2-5 years 7,818 18,081
Hire purchase contracts (see note 8) 3,934 8,282
22,015 36,412

GREEN ROOF CO LTD (REGISTERED NUMBER: 04906182)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


8. Leasing agreements

Minimum lease payments fall due as follows:

Hire purchase contracts
2023 2022
£    £   
Net obligations repayable:
Within one year 4,348 3,941
Between one and five years 3,934 8,282
8,282 12,223

Non-cancellable operating leases
2023 2022
£    £   
Within one year 6,500 15,600
Between one and five years - 6,500
6,500 22,100

9. Secured debts

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 8,282 12,223

Amounts owing under hire purchase are secured against the assets to which they relate.

10. Provisions for liabilities
2023 2022
£    £   
Deferred tax 3,369 4,527

Deferred
tax
£   
Balance at 1 October 2022 4,527
Credit to Income statement during year (1,158 )
Balance at 30 September 2023 3,369

11. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

GREEN ROOF CO LTD (REGISTERED NUMBER: 04906182)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


12. Ultimate controlling party

The company is under the control of the director, Mr Hayden Williams by virtue of his shareholding in the ultimate parent company Green Roof Holdings Limited, a company incorporated in England.