Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-312024-01-011010falseNo description of principal activitytruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05391204 2024-01-01 2024-12-31 05391204 2023-01-01 2023-12-31 05391204 2024-12-31 05391204 2023-12-31 05391204 c:Director1 2024-01-01 2024-12-31 05391204 c:Director2 2024-01-01 2024-12-31 05391204 c:RegisteredOffice 2024-01-01 2024-12-31 05391204 d:PlantMachinery 2024-01-01 2024-12-31 05391204 d:PlantMachinery 2024-12-31 05391204 d:PlantMachinery 2023-12-31 05391204 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05391204 d:MotorVehicles 2024-01-01 2024-12-31 05391204 d:MotorVehicles 2024-12-31 05391204 d:MotorVehicles 2023-12-31 05391204 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05391204 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05391204 d:CurrentFinancialInstruments 2024-12-31 05391204 d:CurrentFinancialInstruments 2023-12-31 05391204 d:Non-currentFinancialInstruments 2024-12-31 05391204 d:Non-currentFinancialInstruments 2023-12-31 05391204 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 05391204 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 05391204 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 05391204 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 05391204 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-12-31 05391204 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-12-31 05391204 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-12-31 05391204 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-12-31 05391204 d:ShareCapital 2024-12-31 05391204 d:ShareCapital 2023-12-31 05391204 d:RetainedEarningsAccumulatedLosses 2024-12-31 05391204 d:RetainedEarningsAccumulatedLosses 2023-12-31 05391204 c:FRS102 2024-01-01 2024-12-31 05391204 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05391204 c:FullAccounts 2024-01-01 2024-12-31 05391204 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05391204 2 2024-01-01 2024-12-31 05391204 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 05391204 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 05391204 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered number: 05391204












GREEN PLANT UK LTD
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED
 31 DECEMBER 2024



















 


img7c14.png
01483 755 399
hamlyns.com

 
GREEN PLANT UK LTD
 

COMPANY INFORMATION


DIRECTORS
Daniel Brennan 
Rosemary Brennan 




REGISTERED NUMBER
05391204



REGISTERED OFFICE
Unit 2, Havering Farm
Guildford Road

Sutton Green

Guildford

Surrey

GU4 7QA




ACCOUNTANTS
Hamlyns Limited
Chartered Accountants

Sundial House

High Street

Horsell

Woking

GU21 4SU





 
GREEN PLANT UK LTD
 

CONTENTS



Page
Balance sheet
 
 
Notes to the financial statements
 
 
2 - 8


BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
456,158
467,288

  
456,158
467,288

Current assets
  

Stocks
  
899,173
849,635

Debtors: amounts falling due within one year
 5 
144,441
99,897

Cash at bank and in hand
 6 
507,179
422,642

  
1,550,793
1,372,174

Creditors: amounts falling due within one year
 7 
(762,505)
(693,030)

Net current assets
  
 
 
788,288
 
 
679,144

Total assets less current liabilities
  
1,244,446
1,146,432

Creditors: amounts falling due after more than one year
 8 
(14,208)
(107,559)

Provisions for liabilities
  

Deferred tax
 10 
(114,039)
(116,822)

  
 
 
(114,039)
 
 
(116,822)

Net assets
  
1,116,199
922,051


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
1,116,099
921,951

  
1,116,199
922,051


The directors consider 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

 
GREEN PLANT UK LTD
REGISTERED NUMBER: 05391204

BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024


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 12 March 2025.



Rosemary Brennan
Director

The notes on pages 2 to 8 form part of these financial statements.

Page 1

 
GREEN PLANT UK LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Green Plant UK Ltd is a private company, limited by shares, incorporated in England and Wales, registration number 05391204. The address of the registered office is Unit 2, Havering Farm, Guildford Road, Sutton Green, Guildford, Surrey, GU4 7QA.
The presentational currency of the financial statements is Pound Sterling (£).

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

Compliance with accounting standards

The accounts have been prepared in accordance with the provision of FRS102 Section 1A small entities. There were no material departures from that standard.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 2

 
GREEN PLANT UK LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.6

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.8

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
GREEN PLANT UK LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.9

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.10

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.11

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
GREEN PLANT UK LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.11
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line and reducing balance methods..

Depreciation is provided on the following basis:

Plant and machinery
-
17.5% straight line
Motor vehicles
-
20% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.12

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.13

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.14

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.15

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.16

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 5

 
GREEN PLANT UK LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.17

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Directors
2
2



Administration staff
8
8

10
10


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 January 2024
695,651
154,797
850,448


Additions
361,840
-
361,840


Disposals
(395,725)
(59,965)
(455,690)



At 31 December 2024

661,766
94,832
756,598



Depreciation


At 1 January 2024
261,644
121,516
383,160


Charge for the year on owned assets
115,094
12,380
127,474


Disposals
(163,367)
(46,827)
(210,194)



At 31 December 2024

213,371
87,069
300,440



Net book value



At 31 December 2024
448,395
7,763
456,158



At 31 December 2023
434,007
33,281
467,288

Page 6

 
GREEN PLANT UK LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
113,024
99,897

Prepayments and accrued income
31,417
-

144,441
99,897



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
507,179
422,642

507,179
422,642



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
42,624
42,624

Trade creditors
215,830
249,181

Corporation tax
220,249
53,761

Other taxation and social security
102,355
119,400

Obligations under finance lease and hire purchase contracts
7,976
66,751

Other creditors
3,087
-

Accruals and deferred income
170,384
161,313

762,505
693,030


The hire purchase and finance lease liabilities are secured on the assets to which they relate.


8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
14,208
56,848

Net obligations under finance leases and hire purchase contracts
-
50,711

14,208
107,559


The hire purchase and finance lease liabilities are secured on the assets to which they relate.

Page 7

 
GREEN PLANT UK LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
42,624
42,624


42,624
42,624

Amounts falling due 1-2 years

Bank loans
14,208
42,624


14,208
42,624

Amounts falling due 2-5 years

Bank loans
-
14,224


-
14,224


56,832
99,472



10.


Deferred taxation




2024


£






At beginning of year
(116,822)


Charged to profit or loss
2,783



At end of year
(114,039)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Deferred tax
(114,040)
(116,822)

(114,040)
(116,822)


11.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £2,762 (2023 - £1,999).


Page 8