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Registered Number: 08718815
England and Wales

 

 

 

GREEN FUELS RESEARCH LIMITED



Filleted Accounts
 


Period of accounts

Start date: 01 November 2023

End date: 31 October 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 20,000    20,000 
Tangible fixed assets 4 12,100   
Investments 5 320,000    320,000 
352,100    340,000 
Current assets      
Stocks 6 70,000    70,000 
Debtors: amounts falling due within one year 7 281,631    432,113 
Debtors: amounts falling due after one year 8 464,256   
Cash at bank and in hand 423,453    489,912 
1,239,340    992,025 
Creditors: amount falling due within one year 9 (1,030,008)   (697,732)
Net current assets 209,332    294,293 
 
Total assets less current liabilities 561,432    634,293 
Net assets 561,432    634,293 
 

Capital and reserves
     
Called up share capital 10 100    100 
Profit and loss account 561,332    634,193 
Shareholders' funds 561,432    634,293 
 


For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 21 April 2025 and were signed on its behalf by:


-------------------------------
Dr P I Hilditch
Director
1
General Information
Green Fuels Research Limited is a private company, limited by shares, registered in England and Wales, registration number 08718815, registration address B21 Gloucestershire Science And Technology Park, Berkeley, GL13 9FB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
2.

Average number of employees

Average number of employees during the year was 16 (2023 : 16).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 November 2023 20,000    20,000 
Additions  
Disposals  
At 31 October 2024 20,000    20,000 
Net book values
At 31 October 2024 20,000    20,000 
At 31 October 2023 20,000    20,000 


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Computer Equipment   Total
  £   £   £
At 01 November 2023   51,442    51,442 
Additions 12,100      12,100 
Disposals    
At 31 October 2024 12,100    51,442    63,542 
Depreciation
At 01 November 2023   51,442    51,442 
Charge for year    
On disposals    
At 31 October 2024   51,442    51,442 
Net book values
Closing balance as at 31 October 2024 12,100      12,100 
Opening balance as at 01 November 2023    


5.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 November 2023  
Additions  
Transfer to/from tangible fixed assets 320,000    320,000 
Disposals  
At 31 October 2024 320,000    320,000 

6.

Stocks

2024
£
  2023
£
Work in Progress 70,000    70,000 
70,000    70,000 

7.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 5,143   
Prepayments & Accrued Income 1,133    2,038 
Other Debtors (14,667)   (25,200)
Corporation Tax 290,022    438,182 
VAT   17,093 
281,631    432,113 

8.

Debtors: amounts falling due after one year

2024
£
  2023
£
Amount Owed by Group Undertakings 464,256   
464,256   

9.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 16,653    45,353 
Amounts Owed to Participating Interests 36,097    (253,196)
PAYE & Social Security 13,182    12,697 
Accrued Expenses 892,878    892,878 
VAT 71,198   
1,030,008    697,732 

10.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

2