Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312025-05-072025-05-07truetruetruetrue4truetruefalse2023-01-01No description of principal activity4truefalse 07246057 2023-01-01 2023-12-31 07246057 2022-01-01 2022-12-31 07246057 2023-12-31 07246057 2022-12-31 07246057 c:Director1 2023-01-01 2023-12-31 07246057 d:CurrentFinancialInstruments 2023-12-31 07246057 d:CurrentFinancialInstruments 2022-12-31 07246057 d:ShareCapital 2023-12-31 07246057 d:ShareCapital 2022-12-31 07246057 d:RetainedEarningsAccumulatedLosses 2023-12-31 07246057 d:RetainedEarningsAccumulatedLosses 2022-12-31 07246057 c:OrdinaryShareClass1 2023-01-01 2023-12-31 07246057 c:OrdinaryShareClass1 2023-12-31 07246057 c:OrdinaryShareClass1 2022-12-31 07246057 c:FRS102 2023-01-01 2023-12-31 07246057 c:Audited 2023-01-01 2023-12-31 07246057 c:FullAccounts 2023-01-01 2023-12-31 07246057 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 07246057 c:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 07246057 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 07246057














IMPERIAL GREEN LIMITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2023

 
IMPERIAL GREEN LIMITED
REGISTERED NUMBER:07246057

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note

  

Current assets
  

Debtors: amounts falling due within one year
 4 
57,056
57,056

  
57,056
57,056

Total assets less current liabilities
  
 
 
57,056
 
 
57,056

Net assets
  
£57,056
£57,056


Capital and reserves
  

Called up share capital 
 5 
1
1

Profit and loss account
  
57,055
57,055

  
£57,056
£57,056


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 income and retained earnings 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 7 May 2025.




___________________________
Mr D M Healey
Director

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

Page 1

 
IMPERIAL GREEN LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Imperial Green Limited is a private company, limited by shares, incorporated in England and Wales. The company registration number is 07246057.
The registered office is Henwood House, Henwood, Ashford, Kent, TN24 8DH.
The principal place of business is GSE House, Paper Lane, Willesborough, Ashford, Kent, TN24 0TS.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirements of Section 26 Share-based Payment paragraphs 26.18(b), 26.19 to 26.21 and 26.23;
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of GSE Cheriton Parc (Holdings) Limited as at 31st December 2023 and these financial statements may be obtained from Companies House.

Page 2

 
IMPERIAL GREEN LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.3

Going concern

An entity is a going concern unless management either intends to liquidate the entity or to cease trading, or has no realistic alternative but to do so. This must be at least, but is not limited to, twelve months from the date on which the financial statements are authorised for issue.
Since the balance sheet date active steps have been taken to wind up the company. The company is not considered to be a going concern at the time the financial statements are authorised for issue. 
The financial statements have been prepared on a basis other than that of going concern basis. This basis includes, where applicable, writing the company's assets down to net realiseable value, and making provisions in respect of contracts which have become onerous at the balance sheet date. There have been no significant alterations to the existing accounting policies as these are considered to give a true and fair view.

 
2.4

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2022 - 4).


4.


Debtors

2023
2022


Amounts owed by group undertakings
57,056
57,056

£57,056
£57,056



5.


Share capital

2023
2022
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1.00
£1
£1


Page 3

 
IMPERIAL GREEN LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.

Controlling party 

At the balance sheet date, the immediate parent undertaking is GSE Cheriton Parc Limited, a company incorporated in England and Wales. 
The ultimate parent undertaking is GSE Cheriton Parc (Holdings) Limited, a company incorporated in England and Wales. GSE Cheriton Parc (Holdings) Limited is the smallest and largest group to consolidate these financial statements. Copies of the group financial statements of GSE Cheriton Parc (Holdings) Limited can be obtained from its registered office at Henwood House, Henwood, Ashford, Kent, TN24 8DH.
The ultimate controlling parties are Mr D M Healey and Mrs M C Healey by virtue of their shareholdings in the ultimate parent undertaking.
The company is exempt from the requirement of preparing consolidated financial statements as it is a subsidiary undertaking included in consolidated financial statements for a larger group, by a parent undertaking established under the law of any part of the United Kingdom.



7.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2023 was unqualified.

In their report, the auditors emphasised the following matter without qualifying their report:
The financial statements have been prepared on a basis other than going concern. More details can be found in note 2.3.

The audit report was signed on 7 May 2025 by Andrew John Childs FCA (Senior Statutory Auditor) on behalf of Magee Gammon Corporate Limited.

Page 4