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Registered number: 10685585
Green Forest Renewables Ltd.
Unaudited Financial Statements
For The Year Ended 30 June 2023
KFS Accountants Limited
Elcot Park Elcot Mews
Elcot Lane
Marlborough
SN8 2BG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 10685585
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 412,544 239,422
412,544 239,422
CURRENT ASSETS
Stocks 5 42,000 28,456
Debtors 6 826,124 601,215
Cash at bank and in hand - 19,128
868,124 648,799
Creditors: Amounts Falling Due Within One Year 7 (546,358 ) (336,050 )
NET CURRENT ASSETS (LIABILITIES) 321,766 312,749
TOTAL ASSETS LESS CURRENT LIABILITIES 734,310 552,171
Creditors: Amounts Falling Due After More Than One Year 8 (180,973 ) (203,524 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (737 )
NET ASSETS 553,337 347,910
CAPITAL AND RESERVES
Called up share capital 10 77 76
Capital redemption reserve (50,250 ) (50,250 )
Profit and Loss Account 603,510 398,084
SHAREHOLDERS' FUNDS 553,337 347,910
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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
Mr William Green
Director
1st March 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Capital Redemption Profit and Loss Account Total
£ £ £ £
As at 1 July 2021 76 (50,250 ) 252,744 202,570
Profit for the year and total comprehensive income - - 175,340 175,340
Dividends paid - - (30,000) (30,000)
As at 30 June 2022 and 1 July 2022 76 (50,250 ) 398,084 347,910
Profit for the year and total comprehensive income - - 205,426 205,426
As at 30 June 2023 77 (50,250 ) 603,510 553,337
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Green Forest Renewables Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 10685585 . The registered office is Charlton Sawmills Buckland Down, Buckland Dinham, Frome, BA11 2RH.
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. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 2% Straight Line
Plant & Machinery 10% Straight Line
Motor Vehicles 25% Straight Line
Computer Equipment 20% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 3)
4 3
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2022 14,820 212,045 27,183 133 254,181
Additions 7,122 216,243 - 250 223,615
As at 30 June 2023 21,942 428,288 27,183 383 477,796
Depreciation
As at 1 July 2022 1,004 13,092 566 97 14,759
Provided during the period 218 43,404 6,796 75 50,493
As at 30 June 2023 1,222 56,496 7,362 172 65,252
Net Book Value
As at 30 June 2023 20,720 371,792 19,821 211 412,544
As at 1 July 2022 13,816 198,953 26,617 36 239,422
5. Stocks
2023 2022
£ £
Stock 42,000 28,456
42,000 28,456
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Page 6
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 96,231 53,023
Prepayments and accrued income 32,121 64,829
Other debtors - 1,491
VAT 66,467 24,230
194,819 143,573
Due after more than one year
Amounts owed by associates 631,305 457,642
631,305 457,642
826,124 601,215
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts (6,994 ) (4,678 )
Trade creditors 395,127 171,512
Bank loans and overdrafts 35,691 -
Corporation tax 10,790 4,792
Other taxes and social security 7,084 6,670
Net wages 1,339 -
Other creditors 68,308 57,304
Accruals and deferred income 6,628 11,534
Director's loan account 20,575 71,796
Amounts owed to related parties 7,810 17,120
546,358 336,050
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 180,973 203,524
180,973 203,524
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Less: Finance charges allocated to future periods 6,994 4,678
(6,994 ) (4,678 )
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 77 76
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