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REGISTERED NUMBER: 11225585 (England and Wales)















Unaudited Financial Statements

for the Year Ended

31 March 2024

for

Lower Green Capital Ltd

Lower Green Capital Ltd (Registered number: 11225585)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Lower Green Capital Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: J W T Fisher





REGISTERED OFFICE: The Old Bakehouse
Course Road
Ascot
Berkshire
SL5 7HL





REGISTERED NUMBER: 11225585 (England and Wales)





ACCOUNTANTS: Jacksons Accountants (Ascot) Limited
The Old Bakehouse
Course Road
Ascot
Berkshire
SL5 7HL

Lower Green Capital Ltd (Registered number: 11225585)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 6,260 6,260

CURRENT ASSETS
Debtors 5 3,603 68
Cash at bank 231,096 243,267
234,699 243,335
CREDITORS
Amounts falling due within one year 6 6,672 35,009
NET CURRENT ASSETS 228,027 208,326
TOTAL ASSETS LESS CURRENT
LIABILITIES

234,287

214,586

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 234,187 214,486
234,287 214,586

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 October 2024 and were signed by:





J W T Fisher - Director


Lower Green Capital Ltd (Registered number: 11225585)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Lower Green Capital Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover represents net invoiced fees receivable, as adjusted for accrued income.

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
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2023
and 31 March 2024 6,260
NET BOOK VALUE
At 31 March 2024 6,260
At 31 March 2023 6,260

Lower Green Capital Ltd (Registered number: 11225585)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors - 68
Prepayments and accrued income 3,603 -
3,603 68

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 1 -
Corporation tax 4,621 33,949
Director's loan account 850 115
Accrued expenses 1,200 945
6,672 35,009