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COMPANY REGISTRATION NUMBER: 03727291
Greenhurst Holdings Limited
Filleted Unaudited Financial Statements
30 April 2024
Greenhurst Holdings Limited
Financial Statements
Year ended 30 April 2024
Contents
Page
Statement of financial position
1
Notes to the financial statements
2
Greenhurst Holdings Limited
Statement of Financial Position
30 April 2024
2024
2023
Note
£
£
Fixed assets
Investments
4
279,001
279,001
Current assets
Cash at bank and in hand
200
200
----
----
Net current assets
200
200
---------
---------
Total assets less current liabilities
279,201
279,201
---------
---------
Capital and reserves
Called up share capital
200
200
Profit and loss account
279,001
279,001
---------
---------
Shareholders funds
279,201
279,201
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 24 January 2025 , and are signed on behalf of the board by:
Mr D H John
Director
Company registration number: 03727291
Greenhurst Holdings Limited
Notes to the Financial Statements
Year ended 30 April 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Greenhurst Stables, Heol Y Pentre, Pentyrch, Cardiff, CF15 9QE.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity, and rounded to the nearest £1.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Investments
Shares in group undertakings
£
Cost
At 1 May 2023 and 30 April 2024
279,001
---------
Impairment
At 1 May 2023 and 30 April 2024
---------
Carrying amount
At 30 April 2024
279,001
---------
At 30 April 2023
279,001
---------
5. Ultimate controlling party
Mr D H John , the director, controls the company.
6. Subsidiary companies
At 30 April 2024 the company held all of the issued shares in Offerserve Limited and Rent-a-Plant Limited. The company has produced accounts which show only the affairs of the company and not the group as the group falls within the definition of a small group and is therefore exempted from the requirement to produce consolidated accounts. Offerserve Limited reported a profit after taxation of £90,632 for the year ended 30 April 2024 and had a balance sheet value of £1,952,051 at 30 April 2024. Rent-a-Plant Limited was dormant for the year ended 30 April 2023 and had a balance sheet value of £1 at 30 April 2024.