IRIS Accounts Production v24.3.0.553 SC337079 Board of Directors 1.2.23 31.1.24 31.1.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3370792023-01-31SC3370792024-01-31SC3370792023-02-012024-01-31SC3370792022-01-31SC3370792022-02-012023-01-31SC3370792023-01-31SC337079ns15:Scotland2023-02-012024-01-31SC337079ns14:PoundSterling2023-02-012024-01-31SC337079ns10:Director12023-02-012024-01-31SC337079ns10:PrivateLimitedCompanyLtd2023-02-012024-01-31SC337079ns10:SmallEntities2023-02-012024-01-31SC337079ns10:AuditExemptWithAccountantsReport2023-02-012024-01-31SC337079ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-31SC337079ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-31SC337079ns10:FullAccounts2023-02-012024-01-31SC337079ns10:Director22023-02-012024-01-31SC337079ns10:CompanySecretary12023-02-012024-01-31SC337079ns10:RegisteredOffice2023-02-012024-01-31SC337079ns5:CurrentFinancialInstruments2024-01-31SC337079ns5:CurrentFinancialInstruments2023-01-31SC337079ns5:Non-currentFinancialInstruments2024-01-31SC337079ns5:Non-currentFinancialInstruments2023-01-31SC337079ns5:ShareCapital2024-01-31SC337079ns5:ShareCapital2023-01-31SC337079ns5:CapitalRedemptionReserve2024-01-31SC337079ns5:CapitalRedemptionReserve2023-01-31SC337079ns5:RetainedEarningsAccumulatedLosses2024-01-31SC337079ns5:RetainedEarningsAccumulatedLosses2023-01-31SC337079ns5:PlantMachinery2023-02-012024-01-31SC337079ns5:MotorVehicles2023-02-012024-01-31SC337079ns5:PlantMachinery2023-01-31SC337079ns5:MotorVehicles2023-01-31SC337079ns5:PlantMachinery2024-01-31SC337079ns5:MotorVehicles2024-01-31SC337079ns5:PlantMachinery2023-01-31SC337079ns5:MotorVehicles2023-01-31SC337079ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-01-31SC337079ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-01-31
REGISTERED NUMBER: SC337079 (Scotland)















Unaudited Financial Statements for the Year Ended 31st January 2024

for

Green Leaf Design & Build Ltd

Green Leaf Design & Build Ltd (Registered number: SC337079)

Contents of the Financial Statements
for the year ended 31st January 2024










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Green Leaf Design & Build Ltd

Company Information
for the year ended 31st January 2024







Directors: J W Caddy
R J Wallace





Secretary: J W Caddy





Registered office: Studio 18
The Stables
Altyre Estate
Forres
IV36 2SH





Registered number: SC337079 (Scotland)





Accountants: Frame Kennedy
4th Floor Metropolitan House
31-33 High Street
Inverness
IV1 1HT

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Green Leaf Design & Build Ltd


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Green Leaf Design & Build Ltd for the year ended 31st January 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Green Leaf Design & Build Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Green Leaf Design & Build Ltd and state those matters that we have agreed to state to the Board of Directors of Green Leaf Design & Build Ltd, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Green Leaf Design & Build Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Green Leaf Design & Build Ltd. You consider that Green Leaf Design & Build Ltd 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 financial statements of Green Leaf Design & Build Ltd. 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 financial statements.






Frame Kennedy
4th Floor Metropolitan House
31-33 High Street
Inverness
IV1 1HT


9th October 2024

Green Leaf Design & Build Ltd (Registered number: SC337079)

Balance Sheet
31st January 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 3 71,765 70,015

Current assets
Stocks 5,000 93,000
Debtors 4 188,067 16,416
Cash at bank and in hand 104,397 243,218
297,464 352,634
Creditors
Amounts falling due within one year 5 111,368 102,702
Net current assets 186,096 249,932
Total assets less current liabilities 257,861 319,947

Creditors
Amounts falling due after more than one year 6 27,317 59,745
Net assets 230,544 260,202

Capital and reserves
Called up share capital 40 40
Capital redemption reserve 20 20
Retained earnings 230,484 260,142
230,544 260,202

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Green Leaf Design & Build Ltd (Registered number: SC337079)

Balance Sheet - continued
31st January 2024


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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9th October 2024 and were signed on its behalf by:





J W Caddy - Director


Green Leaf Design & Build Ltd (Registered number: SC337079)

Notes to the Financial Statements
for the year ended 31st January 2024


1. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Green Leaf Design & Build Ltd (Registered number: SC337079)

Notes to the Financial Statements - continued
for the year ended 31st January 2024


1. Accounting policies - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fair value
Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction.

2. Employees and directors

The average number of employees during the year was 11 (2023 - 10 ) .

3. Tangible fixed assets
Plant and Motor
machinery vehicles Totals
£    £    £   
Cost
At 1st February 2023 133,384 16,250 149,634
Additions 12,957 12,000 24,957
Disposals (7,355 ) - (7,355 )
At 31st January 2024 138,986 28,250 167,236
Depreciation
At 1st February 2023 68,661 10,958 79,619
Charge for year 19,310 3,458 22,768
Eliminated on disposal (6,916 ) - (6,916 )
At 31st January 2024 81,055 14,416 95,471
Net book value
At 31st January 2024 57,931 13,834 71,765
At 31st January 2023 64,723 5,292 70,015

4. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 169,900 -
Other debtors 18,167 16,416
188,067 16,416

Green Leaf Design & Build Ltd (Registered number: SC337079)

Notes to the Financial Statements - continued
for the year ended 31st January 2024


5. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 21,268 19,463
Hire purchase contracts 11,160 16,520
Taxation and social security 4,140 24,124
Other creditors 74,800 42,595
111,368 102,702

6. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 27,317 48,585
Hire purchase contracts - 11,160
27,317 59,745

7. Secured debts

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 11,160 27,680

The above creditors are secured on the assets which they relate to.