2023-05-01 2024-04-30 false Capium Accounts Production 1.1 12572331 2023-05-01 2024-04-30 12572331 bus:AbridgedAccounts 2023-05-01 2024-04-30 12572331 bus:FRS102 2023-05-01 2024-04-30 12572331 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 12572331 bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 12572331 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 12572331 2023-05-01 2024-04-30 12572331 2024-04-30 12572331 bus:RegisteredOffice 2023-05-01 2024-04-30 12572331 core:WithinOneYear 2024-04-30 12572331 core:AfterOneYear 2024-04-30 12572331 1 2023-05-01 2024-04-30 12572331 bus:Director1 2023-05-01 2024-04-30 12572331 bus:Director1 2024-04-30 12572331 bus:Director1 2022-05-01 2023-04-30 12572331 bus:Director2 2023-05-01 2024-04-30 12572331 bus:Director2 2024-04-30 12572331 bus:Director2 2022-05-01 2023-04-30 12572331 2022-05-01 12572331 bus:LeadAgentIfApplicable 2023-05-01 2024-04-30 12572331 2022-05-01 2023-04-30 12572331 2023-04-30 12572331 core:WithinOneYear 2023-04-30 12572331 core:AfterOneYear 2023-04-30 12572331 bus:EntityAccountantsOrAuditors 2022-05-01 2023-04-30 12572331 bus:OrdinaryShareClass1 2023-05-01 2024-04-30 12572331 bus:OrdinaryShareClass1 2024-04-30 12572331 bus:OrdinaryShareClass1 2022-05-01 2023-04-30 12572331 bus:OrdinaryShareClass1 2023-04-30 12572331 core:PlantMachinery 2023-05-01 2024-04-30 12572331 core:PlantMachinery 2024-04-30 12572331 core:PlantMachinery 2023-04-30 12572331 core:MotorCars 2023-05-01 2024-04-30 12572331 core:MotorCars 2024-04-30 12572331 core:MotorCars 2023-04-30 12572331 core:ComputerEquipment 2023-05-01 2024-04-30 12572331 core:ComputerEquipment 2024-04-30 12572331 core:ComputerEquipment 2023-04-30 12572331 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-04-30 12572331 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-04-30 12572331 core:OtherResidualIntangibleAssets 2023-05-01 2024-04-30 12572331 core:OtherResidualIntangibleAssets 2024-04-30 12572331 core:OtherResidualIntangibleAssets 2023-04-30 12572331 core:CostValuation core:Non-currentFinancialInstruments 2024-04-30 12572331 core:CostValuation core:Non-currentFinancialInstruments 2023-04-30 12572331 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-04-30 12572331 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-04-30 12572331 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-04-30 12572331 core:Non-currentFinancialInstruments 2024-04-30 12572331 core:Non-currentFinancialInstruments 2023-04-30 12572331 core:ShareCapital 2024-04-30 12572331 core:ShareCapital 2023-04-30 12572331 core:RetainedEarningsAccumulatedLosses 2024-04-30 12572331 core:RetainedEarningsAccumulatedLosses 2023-04-30 12572331 dpl:Item1 2023-05-01 12572331 dpl:Item1 2024-04-30 12572331 dpl:Item1 2022-05-01 12572331 dpl:Item1 2023-04-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 12572331
England and Wales

 

 

 

THE GREEN ROOF COMPANY (NW) LTD


Abridged Accounts
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Website 3 2,750    3,467 
Tangible fixed assets 4 48,055    33,780 
50,805    37,247 
Current assets      
Debtors 29,567    18,259 
Cash at bank and in hand 34,417    22,271 
63,984    40,530 
Creditors: amount falling due within one year (18,788)   (6,304)
Net current assets 45,196    34,226 
 
Total assets less current liabilities 96,001    71,473 
Creditors: amount falling due after more than one year (57,609)   (43,961)
Net assets 38,392    27,512 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 38,292    27,412 
Shareholders' funds 38,392    27,512 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 31 January 2025 and were signed on its behalf by:


-------------------------------
Mark Noden
Director
-------------------------------
Nicola Leyland
Director
1
General Information
The Green Roof Company (NW) Ltd is a private company, limited by shares, registered in England and Wales, registration number 12572331, registration address C/O Burton Varley Ltd Suite 3, 2nd Floor Didsbury House, 748 - 754 Wilmslow Road, Manchester, M20 2DW .

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Computer software development costs
Development costs of computer software are capitalised once a detailed program design has been established and are amortised on a straight line basis over 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Computer Equipment 20% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Website

Cost Other   Total
  £   £
At 01 May 2023 3,587    3,587 
Additions  
Disposals  
At 30 April 2024 3,587    3,587 
Amortisation
At 01 May 2023 120    120 
Charge for year 717    717 
On disposals  
At 30 April 2024 837    837 
Net book values
At 30 April 2024 2,750    2,750 
At 30 April 2023 3,467    3,467 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 May 2023 36,500        36,500 
Additions   18,547    3,004    21,551 
Disposals      
At 30 April 2024 36,500    18,547    3,004    58,051 
Depreciation
At 01 May 2023 2,720        2,720 
Charge for year 6,756    305    215    7,276 
On disposals      
At 30 April 2024 9,476    305    215    9,996 
Net book values
Closing balance as at 30 April 2024 27,024    18,242    2,789    48,055 
Opening balance as at 01 May 2023 33,780        33,780 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

2