Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30falsetrue2022-12-01falseNo description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10463471 2022-12-01 2023-11-30 10463471 2021-12-01 2022-11-30 10463471 2023-11-30 10463471 2022-11-30 10463471 c:Director1 2022-12-01 2023-11-30 10463471 d:FurnitureFittings 2022-12-01 2023-11-30 10463471 d:FurnitureFittings 2023-11-30 10463471 d:FurnitureFittings 2022-11-30 10463471 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 10463471 d:ComputerEquipment 2022-12-01 2023-11-30 10463471 d:ComputerEquipment 2023-11-30 10463471 d:ComputerEquipment 2022-11-30 10463471 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 10463471 d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 10463471 d:FreeholdInvestmentProperty 2023-11-30 10463471 d:FreeholdInvestmentProperty 2022-11-30 10463471 d:FreeholdInvestmentProperty 2 2022-12-01 2023-11-30 10463471 d:CurrentFinancialInstruments 2023-11-30 10463471 d:CurrentFinancialInstruments 2022-11-30 10463471 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 10463471 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 10463471 d:ShareCapital 2023-11-30 10463471 d:ShareCapital 2022-11-30 10463471 d:RetainedEarningsAccumulatedLosses 2023-11-30 10463471 d:RetainedEarningsAccumulatedLosses 2022-11-30 10463471 c:FRS102 2022-12-01 2023-11-30 10463471 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 10463471 c:FullAccounts 2022-12-01 2023-11-30 10463471 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 10463471 f:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure
Company registration number: 10463471







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 NOVEMBER 2023


2 THE GREEN LIMITED






































                        

 


2 THE GREEN LIMITED
REGISTERED NUMBER:10463471



BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,137
462

Investment property
 5 
565,000
554,891

  
566,137
555,353

Current assets
  

Debtors: amounts falling due within one year
 6 
58,457
58,269

Cash at bank and in hand
  
1,620
23,801

  
60,077
82,070

Creditors: amounts falling due within one year
 7 
(531,675)
(568,661)

Net current liabilities
  
 
 
(471,598)
 
 
(486,591)

Total assets less current liabilities
  
94,539
68,762

Provisions for liabilities
  

Deferred tax
  
(2,527)
-

  
 
 
(2,527)
 
 
-

Net assets
  
92,012
68,762


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
91,912
68,662

  
92,012
68,762


Page 1

 


2 THE GREEN LIMITED
REGISTERED NUMBER:10463471


    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 August 2024.




C Hartfield
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


2 THE GREEN LIMITED
 


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

1.


General information

2 The Green Limited is a private company, limited by shares, incorporated in England and Wales, company registration number 10463741. The address of the registered office is stated on the company's information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

  
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and
the revenue can be reliably measured. Revenue is generated by renting out an investment property and is
measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 3

 


2 THE GREEN LIMITED
 


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

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
Computer equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Investment property

Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.7

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 4

 


2 THE GREEN LIMITED
 


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

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 December 2022
12,219
999
13,218


Additions
452
719
1,171



At 30 November 2023

12,671
1,718
14,389



Depreciation


At 1 December 2022
12,219
537
12,756


Charge for the year on owned assets
66
430
496



At 30 November 2023

12,285
967
13,252



Net book value



At 30 November 2023
386
751
1,137



At 30 November 2022
-
462
462


5.


Investment property


Freehold investment property

£



Valuation


At 1 December 2022
554,891


Surplus on revaluation
10,109



At 30 November 2023
565,000

The 2023 valuations were made by the Director, on an open market value for existing use basis.




Page 5

 


2 THE GREEN LIMITED
 


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

6.


Debtors

2023
2022
£
£


Other debtors
55,725
55,725

Prepayments and accrued income
2,732
2,544

58,457
58,269



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
1

Corporation tax
4,246
7,487

Other creditors
525,029
558,029

Accruals and deferred income
2,400
3,144

531,675
568,661



8.


Related party transactions

As at the balance sheet date, within other debtors, there is a balance owed of £55,525 from companies under
common control. The loan has been provided interest free and is repayable on demand.
Additionally, within other creditors there is £166,934 due to companies under common control and £357,356 due to connected parties. The loans were provided interest free and are repayable on demand.

 
Page 6