Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-3002023-04-01falseAdvertising agencies0truefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14773977 2023-03-31 14773977 2023-04-01 2024-04-30 14773977 2022-05-01 2023-03-31 14773977 2024-04-30 14773977 c:CompanySecretary1 2023-04-01 2024-04-30 14773977 c:Director1 2023-04-01 2024-04-30 14773977 c:Director1 2024-04-30 14773977 c:Director2 2023-04-01 2024-04-30 14773977 c:Director2 2024-04-30 14773977 c:RegisteredOffice 2023-04-01 2024-04-30 14773977 d:FurnitureFittings 2023-04-01 2024-04-30 14773977 d:FurnitureFittings 2024-04-30 14773977 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-04-30 14773977 d:CurrentFinancialInstruments 2024-04-30 14773977 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 14773977 d:ShareCapital 2023-04-01 2024-04-30 14773977 d:ShareCapital 2024-04-30 14773977 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-04-30 14773977 d:RetainedEarningsAccumulatedLosses 2024-04-30 14773977 c:FRS102 2023-04-01 2024-04-30 14773977 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-04-30 14773977 c:FullAccounts 2023-04-01 2024-04-30 14773977 c:PrivateLimitedCompanyLtd 2023-04-01 2024-04-30 14773977 e:PoundSterling 2023-04-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 14773977









GROW GREEN LTD







UNAUDITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2024

 
GROW GREEN LTD
 
 
COMPANY INFORMATION


Directors
Ken Ogura (appointed 1 March 2023)
Benjamin Leycester Beagley (appointed 1 March 2023)




Company secretary
No company secretary



Registered number
14773977



Registered office
18 Farmway Close, Hove

England

BN3 8AE





 
GROW GREEN LTD
 

CONTENTS



Page
Directors' Report
1
Statement of Comprehensive Income
2
Balance Sheet
3 - 4
Statement of Changes in Equity
5
Notes to the Financial Statements
6 - 8


 
GROW GREEN LTD
 
 
 
DIRECTORS' REPORT
FOR THE PERIOD ENDED 30 APRIL 2024

The directors present their report and the financial statements for the period ended 30 April 2024.

Directors

The directors who served during the period were:

Ken Ogura (appointed 1 March 2023)
Benjamin Leycester Beagley (appointed 1 March 2023)

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





................................................
Director

Date: 11 November 2024

Page 1

 
GROW GREEN LTD
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED 30 APRIL 2024

2024
Note
£

  

Turnover
  
25,932

Gross profit
  
25,932

Distribution costs
  
(526)

Administrative expenses
  
(32,527)

Operating (loss)/profit
  
(7,121)

(Loss)/profit for the financial period
  
(7,121)

Other comprehensive income for the period
  

Total comprehensive income for the period
  
(7,121)

The notes on pages 6 to 8 form part of these financial statements.

Page 2

 
GROW GREEN LTD
REGISTERED NUMBER: 14773977

BALANCE SHEET
AS AT 30 APRIL 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
675

  
675

Current assets
  

Debtors: amounts falling due within one year
 5 
12,667

Cash at bank and in hand
 6 
3,716

  
16,383

Creditors: amounts falling due within one year
  
(24,177)

Net current (liabilities)/assets
  
 
 
(7,794)

Total assets less current liabilities
  
(7,119)

  

Net (liabilities)/assets
  
(7,119)


Capital and reserves
  

Called up share capital 
  
2

Profit and loss account
  
(7,121)

  
(7,119)


The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the 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 by: 




................................................
Benjamin Leycester Beagley
Director

Date: 11 November 2024

Page 3

 
GROW GREEN LTD
REGISTERED NUMBER: 14773977
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The notes on pages 6 to 8 form part of these financial statements.

Page 4

 
GROW GREEN LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 APRIL 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the period

Loss for the period

-
(7,121)
(7,121)


Other comprehensive income for the period
-
-
-


Total comprehensive income for the period
-
(7,121)
(7,121)


Contributions by and distributions to owners

Shares issued during the period
2
-
2


Total transactions with owners
2
-
2


At 30 April 2024
2
(7,121)
(7,119)

The notes on pages 6 to 8 form part of these financial statements.

Page 5

 
GROW GREEN LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

1.


General information

Advertising agency

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

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 measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

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.

Page 6

 
GROW GREEN LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
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.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration.

Page 7

 
GROW GREEN LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


Additions
899



At 30 April 2024

899



Depreciation


Charge for the period on owned assets
224



At 30 April 2024

224



Net book value



At 30 April 2024
675


5.


Debtors

2024
£


Trade debtors
12,667

12,667



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
3,716

3,716


Page 8