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REGISTERED NUMBER: 08584260 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

A SHADE GREENER MAINTENANCE LIMITED

A SHADE GREENER MAINTENANCE LIMITED (REGISTERED NUMBER: 08584260)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A SHADE GREENER MAINTENANCE LIMITED

COMPANY INFORMATION
for the Year Ended 30 September 2024







DIRECTOR: S J Davies



REGISTERED OFFICE: Sterling House
Maple Court
Maple Road
Tankersley
S75 3DP



REGISTERED NUMBER: 08584260 (England and Wales)



SENIOR STATUTORY AUDITOR: Andrew Throssell FCA



AUDITORS: Hebblethwaites
Chartered Accountants & Statutory Auditors
2 Westbrook Court
Sharrow Vale Road
Sheffield
S11 8YZ

A SHADE GREENER MAINTENANCE LIMITED (REGISTERED NUMBER: 08584260)

BALANCE SHEET
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,766,667 1,966,667
Tangible assets 5 48,429 44,545
1,815,096 2,011,212

CURRENT ASSETS
Stocks 186,935 235,383
Debtors 6 1,854,192 3,048,257
Cash at bank and in hand 2,840,728 2,432,951
4,881,855 5,716,591
CREDITORS
Amounts falling due within one year 7 1,299,474 1,673,844
NET CURRENT ASSETS 3,582,381 4,042,747
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,397,477

6,053,959

CREDITORS
Amounts falling due after more than one year 8 (4,185,220 ) (4,908,037 )

PROVISIONS FOR LIABILITIES (10,892 ) (9,891 )
NET ASSETS 1,201,365 1,136,031

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,201,265 1,135,931
SHAREHOLDERS' FUNDS 1,201,365 1,136,031

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 Income Statement has not been delivered.

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





S J Davies - Director


A SHADE GREENER MAINTENANCE LIMITED (REGISTERED NUMBER: 08584260)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

A Shade Greener Maintenance Limited 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.

Turnover
Turnover represents net invoiced sales of goods, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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

The intangible assets are maintenance contract rights purchased for a tranche of solar panels for the duration of their contract. These contracts last 20 years and so the rights obtained are being amortised on a straight line basis over that time frame.

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 etc - 33% on cost and 25% on reducing balance

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 Income Statement, 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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

A SHADE GREENER MAINTENANCE LIMITED (REGISTERED NUMBER: 08584260)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued

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 42 (2023 - 41 ) .

4. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
At 1 October 2023
and 30 September 2024 4,000,000
AMORTISATION
At 1 October 2023 2,033,333
Amortisation for year 200,000
At 30 September 2024 2,233,333
NET BOOK VALUE
At 30 September 2024 1,766,667
At 30 September 2023 1,966,667

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 126,274
Additions 16,146
At 30 September 2024 142,420
DEPRECIATION
At 1 October 2023 81,729
Charge for year 12,262
At 30 September 2024 93,991
NET BOOK VALUE
At 30 September 2024 48,429
At 30 September 2023 44,545

A SHADE GREENER MAINTENANCE LIMITED (REGISTERED NUMBER: 08584260)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 1,577,810 2,790,580
Other debtors 276,382 257,677
1,854,192 3,048,257

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 108,415 107,862
Taxation and social security 91,300 463,557
Other creditors 1,099,759 1,102,425
1,299,474 1,673,844

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24 30.9.23
£    £   
Other creditors 4,185,220 4,908,037

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 840,954 1,764,227

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.9.24 30.9.23
£    £   
Within one year 62,327 47,000
Between one and five years 269,744 11,750
In more than five years 16,859 -
348,930 58,750

10. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£    £   
Other Loan 4,908,036 5,609,239

Other loans are secured against the assets of the company.

A SHADE GREENER MAINTENANCE LIMITED (REGISTERED NUMBER: 08584260)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024

11. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Andrew Throssell FCA (Senior Statutory Auditor)
for and on behalf of Hebblethwaites

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S J Davies.

The company is a 100% owned subsidiary of ASG Solar Maintenance Ltd, an entity whose registered office is Sterling House, Maple Court, Maple Road, Tankersley, S75 3DP. ASG Solar Maintenance Ltd does not prepare consolidated financial statements, this a result of taking advantage of the small group exemption. During the year A Shade Greener Maintenance Limited paid no dividend to ASG Solar Maintenance Ltd (2023:£2,123,146).