Say Grass Ltd
Company No. 11323620
Information for Filing with The Registrar
30 April 2024
Say Grass Ltd

Directors Report Registrar
The Director presents his report and the accounts for the year ended 30 April 2024.
Principal activities
The principal activity of the company during the year under review was Landscape service activities.
-
Director
The Director who served at any time during the year was as follows:
C.Nitii
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
C.Nitii
Director
30 April 2024
Say Grass Ltd

Balance Sheet Registrar
at30 April 2024
Company No.11323620Notes20242023
££
Fixed assets
Tangible assets49,06912,091
9,06912,091
Current assets
Stocks551,80047,500
Debtors617,3747,387
69,17454,887
Creditors: Amount falling due within one year7
(65,415)
(59,240)
Net current assets/(liabilities)3,759
(4,353)
Total assets less current liabilities12,8287,738
Creditors: Amounts falling due after more than one year8
(127,582)
(125,376)
Net liabilities
(114,754)
(117,638)
Capital and reserves
Called up share capital11
Profit and loss account9
(114,755)
(117,639)
Total equity
(114,754)
(117,638)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit 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 accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 30 April 2024 and signed on its behalf by:
C.Nitii
Director
30 April 2024
Say Grass Ltd

Notes to the Accounts Registrar
for the year ended 30 April 2024
1General information
Say Grass Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 11323620
Its registered office is:
128
City
Road
London
EC1V 2NX
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • 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 economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other 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.
3Employees
20242023
NumberNumber
The average monthly number of employees (including directors) during the year was:22
4Tangible fixed assets
Land and buildingsPlant and machineryMotor vehiclesFixtures, fittings and equipmentTotal
£££££
Cost or revaluation
At 1 May 2023--21,7932,53024,323
At 30 April 2024--21,7932,53024,323
Depreciation
At 1 May 2023--10,3561,87612,232
Charge for the year--2,8591633,022
At 30 April 2024--13,2152,03915,254
Net book values
At 30 April 2024--8,5784919,069
At 30 April 2023--11,43765412,091
5Stocks
20242023
££
Finished goods51,80047,500
51,80047,500
6Debtors
20242023
££
Trade debtors15,036-
Other debtors2,3387,387
17,3747,387
7Creditors:
amounts falling due within one year
20242023
££
Bank loans and overdrafts6,88011,369
Trade creditors23,24633,938
Taxes and social security16,1027,004
Other creditors19,1876,929
65,41559,240
8Creditors:
amounts falling due after more than one year
20242023
££
Bank loans and overdrafts127,582125,376
127,582125,376
9Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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