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Registered number: 14742481









GREEN PILLAR LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
GREEN PILLAR LIMITED
REGISTERED NUMBER: 14742481

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024


2024
Note
£
£

Fixed assets
  

Investment property
 4 
2,825,012

  
2,825,012

Current assets
  

Debtors: amounts falling due within one year
 5 
26,350

Cash at bank and in hand
 6 
12,500

  
38,850

Creditors: amounts falling due within one year
 7 
(2,768,681)

Net current liabilities
  
 
 
(2,729,831)

Total assets less current liabilities
  
95,181

  

Net assets
  
95,181


Capital and reserves
  

Called up share capital 
 8 
100

Profit and loss account
  
95,081

  
95,181


Page 1

 
GREEN PILLAR LIMITED
REGISTERED NUMBER: 14742481
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

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 period 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.

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 23 May 2025.




J J F O'Hara
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
GREEN PILLAR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

Green Pillar Limited, is a company limited by shares, incorporated in England and Wales. The address of the registered office is 101 Rowlands Avenue, Hatch End, Pinner, Middlesex, HA5 4AW.
The company was incorporated on 20 March 2023 and began trading on 31 March 2023.
The company is a property investment company.

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 have been prepared on a going concern basis notwithstanding the net current liabilities of £2,729,831. The company has the support of its shareholders and they will enable the company's liabilities to be met as they fall due for a period of not less than twelve months from the date of approval of these financial statements. On this basis, the directors believe that the preparation of the accounts on a going concern basis is appropriate.

 
2.3

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:

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.

Page 3

 
GREEN PILLAR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in the Statement of comprehensive income 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

Investment property

Investment property is carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.

 
2.6

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.

 
2.7

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.

 
2.8

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.


3.


Employees

The average monthly number of employees, including directors, during the period was 2.

Page 4

 
GREEN PILLAR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

4.


Investment property


Investment property

£



Valuation


Additions at cost
2,825,012



At 31 March 2024
2,825,012

The 2024 valuations were made by the directors, on an open market value for existing use basis.







5.


Debtors

2024
£


Amounts owed by related undertakings
100

Other debtors
26,250

26,350



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
12,500

12,500


Page 5

 
GREEN PILLAR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

7.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
524

Corporation tax
31,373

Amounts owed to related undertakings
2,734,284

Accruals and deferred income
2,500

2,768,681



8.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary shares of £1 each
100


On incorporation, 100 Ordinary shares of £1 each were issued at par.


9.


Related party transactions

Included in amounts owed by related undertakings is amount of £50 due from Brookmans Neasden Limited, a company shareholder.
 
Included in amounts owed by related undertakings is amount of £50 due from Rowlands Property Holdings Limited, a company shareholder.
 
Included in amounts owed to related undertakings are amounts of £2,734,284 due to a company controlled by close family members of the directors.


10.


Controlling party

In the opinion of the directors, there is no ultimate controlling party.

 
Page 6