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REGISTERED NUMBER: 12278871 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

GREEN ROOF HOLDINGS LTD

GREEN ROOF HOLDINGS LTD (REGISTERED NUMBER: 12278871)

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










Page

Balance sheet 1

Notes to the financial statements 2


GREEN ROOF HOLDINGS LTD (REGISTERED NUMBER: 12278871)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Investments 4 100 100

Current assets
Debtors 5 89,278 77,432

Creditors
Amounts falling due within one year 6 75,178 63,332
Net current assets 14,100 14,100
Total assets less current liabilities 14,200 14,200

Capital and reserves
Called up share capital 7 200 200
Retained earnings 14,000 14,000
Shareholders' funds 14,200 14,200

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 HOLDINGS LTD (REGISTERED NUMBER: 12278871)

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


1. Statutory information

Green Roof Holdings Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 12278871. The registered office is 7 & 8 Church Street, Wimborne, BH21 1JH and business address is 30 Bridge Street, Bailie Gate, Sturminster Marshall, 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 contain information about Green Roof Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

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 1 (2022 - 1 ) .

GREEN ROOF HOLDINGS LTD (REGISTERED NUMBER: 12278871)

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


4. Fixed asset investments
Shares in
group
undertakings
£   
Cost
At 1 October 2022
and 30 September 2023 100
Net book value
At 30 September 2023 100
At 30 September 2022 100

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Other debtors 150 -
Directors' current accounts 89,128 77,432
89,278 77,432

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Amounts owed to group undertakings 75,178 63,332

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
200 Ordinary £1 200 200

8. Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the year ended 30 September 2023 and the period ended 30 September 2022:

2023 2022
£    £   
Mr H Williams
Balance outstanding at start of year 77,432 9,430
Amounts advanced 74,655 81,130
Amounts repaid (62,959 ) (13,128 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 89,128 77,432

At the balance sheet date the Director, Mr H Williams owed the company £89,128 (2022 : £77,432). The amount outstanding at the balance sheet date was repaid in full within 9 months of the year end.

9. Ultimate controlling party

The company is controlled by Mr and Mrs H Williams, by virtue of their joint 85% holding in the voting share capital.