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REGISTERED NUMBER: 04835493 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 August 2024

for

Green & Carter Ltd

Green & Carter Ltd (Registered number: 04835493)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Green & Carter Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTOR: C H Doble





SECRETARY: Mrs H Luxton





REGISTERED OFFICE: The Cleve
Mantle Street
Wellington
Somerset
TA21 8SN





REGISTERED NUMBER: 04835493 (England and Wales)





ACCOUNTANTS: GSS Accountants Limited
The Cleve
Mantle Street
Wellington
Somerset
TA21 8SN

Green & Carter Ltd (Registered number: 04835493)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 10,064 10,930
Investments 6 840,742 767,505
850,806 778,435

CURRENT ASSETS
Stocks 5,500 5,500
Debtors 7 81,532 92,604
Cash at bank 129,617 90,136
216,649 188,240
CREDITORS
Amounts falling due within one year 8 21,970 22,542
NET CURRENT ASSETS 194,679 165,698
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,045,485

944,133

PROVISIONS FOR LIABILITIES 46,122 50,947
NET ASSETS 999,363 893,186

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 999,362 893,185
999,363 893,186

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Green & Carter Ltd (Registered number: 04835493)

Balance Sheet - continued
31 August 2024


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2025 and were signed by:





C H Doble - Director


Green & Carter Ltd (Registered number: 04835493)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Green & Carter Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 15% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Green & Carter Ltd (Registered number: 04835493)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 31,600
AMORTISATION
At 1 September 2023
and 31 August 2024 31,600
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

Green & Carter Ltd (Registered number: 04835493)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

5. TANGIBLE FIXED ASSETS
Plant and Motor Office
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 September 2023 61,995 5,000 13,116 80,111
Additions - - 1,000 1,000
At 31 August 2024 61,995 5,000 14,116 81,111
DEPRECIATION
At 1 September 2023 55,813 3,465 9,903 69,181
Charge for year 927 307 632 1,866
At 31 August 2024 56,740 3,772 10,535 71,047
NET BOOK VALUE
At 31 August 2024 5,255 1,228 3,581 10,064
At 31 August 2023 6,182 1,535 3,213 10,930

6. FIXED ASSET INVESTMENTS
Shares in
group Other
undertakings investments Totals
£    £    £   
COST OR VALUATION
At 1 September 2023 73,792 693,713 767,505
Additions - 272,285 272,285
Disposals - (242,205 ) (242,205 )
Revaluations - 43,157 43,157
At 31 August 2024 73,792 766,950 840,742
NET BOOK VALUE
At 31 August 2024 73,792 766,950 840,742
At 31 August 2023 73,792 693,713 767,505

Green & Carter Ltd (Registered number: 04835493)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

6. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 31 August 2024 is represented by:

Shares in
group Other
undertakings investments Totals
£    £    £   
Valuation in 2016 - 32,098 32,098
Valuation in 2017 - 61,414 61,414
Valuation in 2018 - 32,772 32,772
Valuation in 2019 - (19,990 ) (19,990 )
Valuation in 2020 - (12,172 ) (12,172 )
Valuation in 2021 - 156,101 156,101
Valuation in 2022 - (115,859 ) (115,859 )
Valuation in 2023 - (2,167 ) (2,167 )
Valuation in 2024 - 43,157 43,157
Cost 73,792 591,596 665,388
73,792 766,950 840,742

The investments represents shares in listed companies valued at mid price at the year end.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,247 27,139
Other debtors 27,292 28,549
Directors' current accounts 52,958 36,881
Prepayments and accrued income 35 35
81,532 92,604

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 2,392 979
Tax 7,167 8,325
Social security and other taxes 40 67
VAT 4,514 5,529
Other creditors 4,805 4,805
Accruals and deferred income 3,052 2,837
21,970 22,542

Green & Carter Ltd (Registered number: 04835493)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2024 and 31 August 2023:

2024 2023
£    £   
C H Doble
Balance outstanding at start of year 36,881 28,354
Amounts advanced 61,560 28,255
Amounts repaid (45,483 ) (19,728 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 52,958 36,881