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Registration number: 10476469

Green Circle Holdings Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 30 April 2024

 

Green Circle Holdings Limited

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3 to 4

Notes to the Unaudited Financial Statements

5 to 8

 

Green Circle Holdings Limited

Company Information

Directors

Mrs P Greeno

Mr K Greeno

Registered office

Unit 5
Darklake Close
Plymouth
Devon
PL6 7TJ

Accountants

Houndiscombe Consultants Limited
T/A Condy Mathias Chartered Accountants
6 Houndiscombe Road
Plymouth
Devon
PL4 6HH

 

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Green Circle Holdings Limited
for the Year Ended 30 April 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Green Circle Holdings Limited for the year ended 30 April 2024 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Green Circle Holdings Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Green Circle Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Green Circle Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Green Circle Holdings Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Green Circle Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Green Circle Holdings Limited. You consider that Green Circle Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Green Circle Holdings Limited. 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 accounts.

......................................

Houndiscombe Consultants Limited
T/A Condy Mathias Chartered Accountants
6 Houndiscombe Road
Plymouth
Devon
PL4 6HH

12 August 2024

 

Green Circle Holdings Limited

(Registration number: 10476469)
Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

647,029

502,908

Investments

5

100

100

 

647,129

503,008

Current assets

 

Debtors

269,021

407

Cash at bank and in hand

 

513,564

701,393

 

782,585

701,800

Creditors: Amounts falling due within one year

6

(2,449)

(63,824)

Net current assets

 

780,136

637,976

Net assets

 

1,427,265

1,140,984

Capital and reserves

 

Called up share capital

517

507

Retained earnings

1,426,748

1,140,477

Shareholders' funds

 

1,427,265

1,140,984

 

Green Circle Holdings Limited

(Registration number: 10476469)
Balance Sheet as at 30 April 2024

For the financial year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 9 August 2024 and signed on its behalf by:
 

.........................................

Mr K Greeno

Director

 

Green Circle Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit 5
Darklake Close
Plymouth
Devon
PL6 7TJ

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Freehold Property

2% Straight line

 

Green Circle Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

4

Tangible assets

Land and buildings
£

Total
£

Cost or valuation

At 1 May 2023

580,301

580,301

Additions

162,134

162,134

At 30 April 2024

742,435

742,435

Depreciation

At 1 May 2023

77,393

77,393

Charge for the year

18,013

18,013

At 30 April 2024

95,406

95,406

Carrying amount

At 30 April 2024

647,029

647,029

At 30 April 2023

502,908

502,908

Included within the net book value of land and buildings above is £647,029 (2023 - £502,908) in respect of freehold land and buildings.
 

 

Green Circle Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

5

Investments

2024
£

2023
£

Investments in subsidiaries

100

100

Subsidiaries

£

Cost or valuation

At 1 May 2023

100

Provision

Carrying amount

At 30 April 2024

100

At 30 April 2023

100

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

     

2024

2023

Subsidiary undertakings

Green Circle Bespoke Glazing Limited

Unit 5
Darklake Close
Plymouth
Devon
PL6 7TJ

England

Ordinary shares

100%

100%

Subsidiary undertakings

Green Circle Bespoke Glazing Limited

The principal activity of Green Circle Bespoke Glazing Limited is manufacturing and installation of bespoke glazing .

 

Green Circle Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Taxation and social security

1,005

-

Accruals and deferred income

1,444

1,344

Other creditors

-

62,480

2,449

63,824