2023-06-012024-05-312024-05-31false10168481Green Grass Essex Limited2025-02-19falseiso4217:GBPxbrli:pure101684812023-06-01101684812024-05-31101684812023-06-012024-05-31101684812022-06-01101684812023-05-31101684812022-06-012023-05-3110168481bus:SmallEntities2023-06-012024-05-3110168481bus:AuditExempt-NoAccountantsReport2023-06-012024-05-3110168481bus:FullAccounts2023-06-012024-05-3110168481bus:PrivateLimitedCompanyLtd2023-06-012024-05-3110168481core:WithinOneYear2024-05-3110168481core:AfterOneYear2024-05-3110168481core:WithinOneYear2023-05-3110168481core:AfterOneYear2023-05-3110168481core:ShareCapital2024-05-3110168481core:SharePremium2024-05-3110168481core:RevaluationReserve2024-05-3110168481core:OtherReservesSubtotal2024-05-3110168481core:RetainedEarningsAccumulatedLosses2024-05-3110168481core:ShareCapital2023-05-3110168481core:SharePremium2023-05-3110168481core:RevaluationReserve2023-05-3110168481core:OtherReservesSubtotal2023-05-3110168481core:RetainedEarningsAccumulatedLosses2023-05-3110168481core:LandBuildings2024-05-3110168481core:PlantMachinery2024-05-3110168481core:Vehicles2024-05-3110168481core:FurnitureFittings2024-05-3110168481core:OfficeEquipment2024-05-3110168481core:NetGoodwill2024-05-3110168481core:IntangibleAssetsOtherThanGoodwill2024-05-3110168481core:ListedExchangeTraded2024-05-3110168481core:UnlistedNon-exchangeTraded2024-05-3110168481core:LandBuildings2023-05-3110168481core:PlantMachinery2023-05-3110168481core:Vehicles2023-05-3110168481core:FurnitureFittings2023-05-3110168481core:OfficeEquipment2023-05-3110168481core:NetGoodwill2023-05-3110168481core:IntangibleAssetsOtherThanGoodwill2023-05-3110168481core:ListedExchangeTraded2023-05-3110168481core:UnlistedNon-exchangeTraded2023-05-3110168481core:LandBuildings2023-06-012024-05-3110168481core:PlantMachinery2023-06-012024-05-3110168481core:Vehicles2023-06-012024-05-3110168481core:FurnitureFittings2023-06-012024-05-3110168481core:OfficeEquipment2023-06-012024-05-3110168481core:NetGoodwill2023-06-012024-05-3110168481core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3110168481core:ListedExchangeTraded2023-06-012024-05-3110168481core:UnlistedNon-exchangeTraded2023-06-012024-05-3110168481core:MoreThanFiveYears2023-06-012024-05-3110168481core:Non-currentFinancialInstruments2024-05-3110168481core:Non-currentFinancialInstruments2023-05-3110168481dpl:CostSales2023-06-012024-05-3110168481dpl:DistributionCosts2023-06-012024-05-3110168481core:LandBuildings2023-06-012024-05-3110168481core:PlantMachinery2023-06-012024-05-3110168481core:Vehicles2023-06-012024-05-3110168481core:FurnitureFittings2023-06-012024-05-3110168481core:OfficeEquipment2023-06-012024-05-3110168481dpl:AdministrativeExpenses2023-06-012024-05-3110168481core:NetGoodwill2023-06-012024-05-3110168481core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3110168481dpl:GroupUndertakings2023-06-012024-05-3110168481dpl:ParticipatingInterests2023-06-012024-05-3110168481dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3110168481core:ListedExchangeTraded2023-06-012024-05-3110168481dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3110168481core:UnlistedNon-exchangeTraded2023-06-012024-05-3110168481dpl:CostSales2022-06-012023-05-3110168481dpl:DistributionCosts2022-06-012023-05-3110168481core:LandBuildings2022-06-012023-05-3110168481core:PlantMachinery2022-06-012023-05-3110168481core:Vehicles2022-06-012023-05-3110168481core:FurnitureFittings2022-06-012023-05-3110168481core:OfficeEquipment2022-06-012023-05-3110168481dpl:AdministrativeExpenses2022-06-012023-05-3110168481core:NetGoodwill2022-06-012023-05-3110168481core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3110168481dpl:GroupUndertakings2022-06-012023-05-3110168481dpl:ParticipatingInterests2022-06-012023-05-3110168481dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3110168481core:ListedExchangeTraded2022-06-012023-05-3110168481dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3110168481core:UnlistedNon-exchangeTraded2022-06-012023-05-3110168481core:NetGoodwill2024-05-3110168481core:IntangibleAssetsOtherThanGoodwill2024-05-3110168481core:LandBuildings2024-05-3110168481core:PlantMachinery2024-05-3110168481core:Vehicles2024-05-3110168481core:FurnitureFittings2024-05-3110168481core:OfficeEquipment2024-05-3110168481core:AfterOneYear2024-05-3110168481core:WithinOneYear2024-05-3110168481core:ListedExchangeTraded2024-05-3110168481core:UnlistedNon-exchangeTraded2024-05-3110168481core:ShareCapital2024-05-3110168481core:SharePremium2024-05-3110168481core:RevaluationReserve2024-05-3110168481core:OtherReservesSubtotal2024-05-3110168481core:RetainedEarningsAccumulatedLosses2024-05-3110168481core:NetGoodwill2023-05-3110168481core:IntangibleAssetsOtherThanGoodwill2023-05-3110168481core:LandBuildings2023-05-3110168481core:PlantMachinery2023-05-3110168481core:Vehicles2023-05-3110168481core:FurnitureFittings2023-05-3110168481core:OfficeEquipment2023-05-3110168481core:AfterOneYear2023-05-3110168481core:WithinOneYear2023-05-3110168481core:ListedExchangeTraded2023-05-3110168481core:UnlistedNon-exchangeTraded2023-05-3110168481core:ShareCapital2023-05-3110168481core:SharePremium2023-05-3110168481core:RevaluationReserve2023-05-3110168481core:OtherReservesSubtotal2023-05-3110168481core:RetainedEarningsAccumulatedLosses2023-05-3110168481core:NetGoodwill2022-06-0110168481core:IntangibleAssetsOtherThanGoodwill2022-06-0110168481core:LandBuildings2022-06-0110168481core:PlantMachinery2022-06-0110168481core:Vehicles2022-06-0110168481core:FurnitureFittings2022-06-0110168481core:OfficeEquipment2022-06-0110168481core:AfterOneYear2022-06-0110168481core:WithinOneYear2022-06-0110168481core:ListedExchangeTraded2022-06-0110168481core:UnlistedNon-exchangeTraded2022-06-0110168481core:ShareCapital2022-06-0110168481core:SharePremium2022-06-0110168481core:RevaluationReserve2022-06-0110168481core:OtherReservesSubtotal2022-06-0110168481core:RetainedEarningsAccumulatedLosses2022-06-0110168481core:AfterOneYear2023-06-012024-05-3110168481core:WithinOneYear2023-06-012024-05-3110168481core:Non-currentFinancialInstrumentscore:CostValuation2023-06-012024-05-3110168481core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-012024-05-3110168481core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-012024-05-3110168481core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-012024-05-3110168481core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-012024-05-3110168481core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-012024-05-3110168481core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3110168481core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3110168481core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3110168481core:Non-currentFinancialInstrumentscore:CostValuation2024-05-3110168481core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-3110168481core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-3110168481core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-3110168481core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-3110168481core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-3110168481core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-3110168481core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-3110168481core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-3110168481core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3110168481core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3110168481core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3110168481core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3110168481core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3110168481core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3110168481core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3110168481core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3110168481core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3110168481bus:Director12023-06-012024-05-3110168481core:FurnitureFittingsToolsEquipment2023-05-3110168481core:FurnitureFittingsToolsEquipment2023-06-012024-05-3110168481core:FurnitureFittingsToolsEquipment2024-05-31

Green Grass Essex Limited

Registered Number
10168481
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

Green Grass Essex Limited
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

Mr F G Donaldson

Registered Address

10 Western Road
Romford
RM1 3JT

Registered Number

10168481 (England and Wales)
Green Grass Essex Limited
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets347,32342,754
47,32342,754
Current assets
Stocks414,54718,089
Debtors522,82457,023
Cash at bank and on hand100,659219,368
138,030294,480
Creditors amounts falling due within one year6(114,540)(157,853)
Net current assets (liabilities)23,490136,627
Total assets less current liabilities70,813179,381
Creditors amounts falling due after one year7(13,433)(23,342)
Provisions for liabilities8-(7,309)
Net assets57,380148,730
Capital and reserves
Called up share capital100100
Profit and loss account57,280148,630
Shareholders' funds57,380148,730
The financial statements were approved and authorised for issue by the Director on 19 February 2025, and are signed on its behalf by:
Mr F G Donaldson
Director
Registered Company No. 10168481
Green Grass Essex Limited
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment33
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 June 2393,73911,1244,827109,690
Additions12,9507,17944720,576
At 31 May 24106,68918,3035,274130,266
Depreciation and impairment
At 01 June 2355,7228,1223,09266,936
Charge for year12,7422,54572016,007
At 31 May 2468,46410,6673,81282,943
Net book value
At 31 May 2438,2257,6361,46247,323
At 31 May 2338,0173,0021,73542,754
4.Stocks

2024

2023

££
Finished goods14,54718,089
Total14,54718,089
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables18,87542,394
Other debtors28-
Prepayments and accrued income3,92114,629
Total22,82457,023
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables47,80382,098
Bank borrowings and overdrafts10,64810,648
Taxation and social security27,23735,806
Accrued liabilities and deferred income28,85229,301
Total114,540157,853
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts13,43323,342
Total13,43323,342
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)-7,309
Total-7,309
9.Directors advances, credits and guarantees
At the year end company owed the director £Nil (2023 - £20,000) by way of their director's current account.