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REGISTERED NUMBER: 07415489 (England and Wales)
























FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

GREEN INFRASTRUCTURE CONSULTANCY LTD

GREEN INFRASTRUCTURE CONSULTANCY LTD (REGISTERED NUMBER: 07415489)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


GREEN INFRASTRUCTURE CONSULTANCY LTD

COMPANY INFORMATION
For The Year Ended 31 December 2023







DIRECTOR: T Gardner





SECRETARY: Hp Secretarial Services Limited





REGISTERED OFFICE: Cavello House Lamport Drive
Heartlands Business Park
Daventry
Northamptonshire
NN11 8YH





REGISTERED NUMBER: 07415489 (England and Wales)





AUDITORS: TC Group
1 Rushmills
Bedford Road
Northampton
Northamptonshire
NN4 7YB

GREEN INFRASTRUCTURE CONSULTANCY LTD (REGISTERED NUMBER: 07415489)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,107 7,207

CURRENT ASSETS
Debtors 5 94,133 89,493
Cash at bank 3,375 33,504
97,508 122,997
CREDITORS
Amounts falling due within one year 6 485,451 165,101
NET CURRENT LIABILITIES (387,943 ) (42,104 )
TOTAL ASSETS LESS CURRENT LIABILITIES (383,836 ) (34,897 )

PROVISIONS FOR LIABILITIES 7 83,093 -
NET LIABILITIES (466,929 ) (34,897 )

CAPITAL AND RESERVES
Called up share capital 8 3 3
Retained earnings (466,932 ) (34,900 )
SHAREHOLDERS' FUNDS (466,929 ) (34,897 )

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 14 November 2024 and were signed by:





T Gardner - Director


GREEN INFRASTRUCTURE CONSULTANCY LTD (REGISTERED NUMBER: 07415489)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2023


1. STATUTORY INFORMATION

Green Infrastructure Consultancy 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 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.
Computer equipment - 20% on cost

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.

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.

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.

GREEN INFRASTRUCTURE CONSULTANCY LTD (REGISTERED NUMBER: 07415489)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2023


2. ACCOUNTING POLICIES - continued

Going concern
The accounts have been prepared on the going concern basis, and the directors consider that this is appropriate because of the support from the parent company.

As at the point of authorising the accounts, and for the foreseeable future, the directors consider the going concern assumption to still be appropriate. The directors acknowledge that given the currently rapidly changing business and social environment, there are likely to be significant unknown factors which may present themselves. Such factors are considered by the directors to represent a general inherent level of risk in relation to the going concern assumption albeit not quantifiable at this time.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2023 8,081
Additions 127
Disposals (1,015 )
At 31 December 2023 7,193
DEPRECIATION
At 1 January 2023 874
Charge for year 2,607
Eliminated on disposal (395 )
At 31 December 2023 3,086
NET BOOK VALUE
At 31 December 2023 4,107
At 31 December 2022 7,207

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 25,198 23,990
VAT 1,213 923
Prepayments 9,136 8,055
Amounts recoverable on contract 58,586 56,525
94,133 89,493

Upon further investigation of the WIP balance, it was determined that this should instead be reclassified as amounts recoverable on contracts. This is because the work in progress applies specifically to revenue contracts that have been earned but not yet invoiced, as opposed to stock. The prior year figure has been updated to reflect this change also.

GREEN INFRASTRUCTURE CONSULTANCY LTD (REGISTERED NUMBER: 07415489)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 26,755 29,502
Amounts owed to group undertakings 434,947 98,931
Taxation and social security 11,444 17,931
Other creditors 12,305 18,737
485,451 165,101

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 83,093 -

Deferred
tax
£   
Charge to Income Statement during year 83,093
Balance at 31 December 2023 83,093

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
3,000 Ordinary 0.001 3 3

9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Dilun Mistry FCA (Senior Statutory Auditor)
for and on behalf of TC Group

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 December 2023 and the period ended 31 December 2022:

2023 2022
£    £   
G Grant
Balance outstanding at start of year - 42
Amounts advanced - 37
Amounts repaid - -
Amounts written off - (79 )
Amounts waived - -
Balance outstanding at end of year - -

GREEN INFRASTRUCTURE CONSULTANCY LTD (REGISTERED NUMBER: 07415489)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2023


10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES - continued

N J Gedge
Balance outstanding at start of year - 3,181
Amounts advanced - 37
Amounts repaid - (915 )
Amounts written off - (2,303 )
Amounts waived - -
Balance outstanding at end of year - -

11. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12. ULTIMATE CONTROLLING PARTY

The controlling party is Cavello Group Limited.

The ultimate controlling party is A Silvestri.

The smallest group for which consolidated financial statements are prepared in headed by Cavello Group Limited (formerly known as Langley Corporation Limited) and copies of these can be obtained from this parent company's registered office at Langley House, Lamport Drive, Heartland Business Park, Daventry, Northamptonshire, NN11 8YH.