Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30true68100-Buying and selling of own real estate2023-05-01falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false00false 10712852 2023-05-01 2024-04-30 10712852 2022-05-01 2023-04-30 10712852 2024-04-30 10712852 2023-04-30 10712852 c:Director4 2023-05-01 2024-04-30 10712852 d:CurrentFinancialInstruments 2024-04-30 10712852 d:CurrentFinancialInstruments 2023-04-30 10712852 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 10712852 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 10712852 d:ShareCapital 2024-04-30 10712852 d:ShareCapital 2023-04-30 10712852 d:RetainedEarningsAccumulatedLosses 2024-04-30 10712852 d:RetainedEarningsAccumulatedLosses 2023-04-30 10712852 c:OrdinaryShareClass1 2023-05-01 2024-04-30 10712852 c:OrdinaryShareClass1 2024-04-30 10712852 c:OrdinaryShareClass1 2023-04-30 10712852 c:FRS102 2023-05-01 2024-04-30 10712852 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 10712852 c:FullAccounts 2023-05-01 2024-04-30 10712852 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 10712852 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 10712852














THE GREEN REGENERATION PROPERTY COMPANY LTD
(FORMERLY KNOWN AS 144 EAST STREET LTD)
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  30 APRIL 2024

 
THE GREEN REGENERATION PROPERTY COMPANY LTD
 
(FORMERLY KNOWN AS 144 EAST STREET LTD)
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 4


 
THE GREEN REGENERATION PROPERTY COMPANY LTD
  
(FORMERLY KNOWN AS 144 EAST STREET LTD)
REGISTERED NUMBER:10712852

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
799,618
710,493

Debtors: amounts falling due within one year
 4 
15,001
15,001

Cash at bank and in hand
  
206
88

  
814,825
725,582

Current liabilities
  

Creditors: amounts falling due within one year
 5 
(1,228,164)
(1,138,921)

Net liabilities
  
(413,339)
(413,339)


Capital and reserves
  

Called up share capital 
 6 
1
1

Profit and loss account
  
(413,340)
(413,340)

  
(413,339)
(413,339)


The director considers 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 year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with 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 on 27 January 2025.




D Cohen
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
THE GREEN REGENERATION PROPERTY COMPANY LTD
 
(FORMERLY KNOWN AS 144 EAST STREET LTD)
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

The Green Regeneration Property Company Ltd is a private company, limited by shares, incorporated in England and Wales. Its registered office and business address is Cavendish House, 369 Burnt Oak Broadway, Edgware, Middlesex, HA8 5AW.
The Company changed its name from 144 East Street Ltd on 28 June 2023.
The principal activity of the company is that of property development.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements of the Company have been prepared on a going concern basis, the validity of which is dependant on the continued support of the shareholder. The director is satisfied that suitable facilities will continue to be made available for at least twelve months from the date of his approval of these financial statements to enable the Company to meet its liabilities as they fall due,  and that the Company will be able to meet its trading requirements for the foreseeable future.

 
2.3

Turnover

Turnover represents amounts receivable from property management services. Revenue is recognised when the service is provided and income can be reliably measured.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. 
In considering the net realisable value of land and properties it is assumed that developments will be completed and sold in the ordinary course of the company's business and that they would not be placed on the market for immediate sale.

Page 2

 
THE GREEN REGENERATION PROPERTY COMPANY LTD
 
(FORMERLY KNOWN AS 144 EAST STREET LTD)
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.6

Debtors

Short term debtors are measured at the transaction price.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

 
2.8

Creditors

Short term creditors are measured at the transaction price.

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, and loans from related parties.



3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).


4.


Debtors

2024
2023
£
£


Other debtors
15,000
-

Called up share capital not paid
1
1

Prepayments and accrued income
-
15,000

15,001
15,001


Page 3

 
THE GREEN REGENERATION PROPERTY COMPANY LTD
 
(FORMERLY KNOWN AS 144 EAST STREET LTD)
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other loans
1,129,300
423,377

Trade creditors
51,064
47,971

Other creditors
43,400
663,173

Accruals and deferred income
4,400
4,400

1,228,164
1,138,921



6.


Share capital

2024
2023
£
£
Allotted, called up and unpaid



1 (2023 - 1) Ordinary share of £1
1
1


 
Page 4