Company registration number 08853893 (England and Wales)
GREENSCAPE PROPERTY AND PLANT LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
10 Bridge Street
Christchurch
Dorset
BH23 1EF
GREENSCAPE PROPERTY AND PLANT LTD
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 9
GREENSCAPE PROPERTY AND PLANT LTD
COMPANY INFORMATION
- 1 -
Directors
Mr. J Green
Mrs. M Green
Secretary
Mrs. M Green
Company number
08853893
Registered office
10 Bridge Street
Christchurch
Dorset
BH23 1EF
Accountants
TC Group
10 Bridge Street
Christchurch
Dorset
BH23 1EF
GREENSCAPE PROPERTY AND PLANT LTD
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
104,196
126,991
Investment properties
4
2,032,170
2,020,322
Investments
5
290,465
2,426,831
2,147,313
Current assets
Debtors
6
873,565
18,381
Cash at bank and in hand
43,028
381,619
916,593
400,000
Creditors: amounts falling due within one year
7
(796,866)
(728,605)
Net current assets/(liabilities)
119,727
(328,605)
Total assets less current liabilities
2,546,558
1,818,708
Creditors: amounts falling due after more than one year
8
(1,367,583)
(696,359)
Provisions for liabilities
(150,004)
(155,703)
Net assets
1,028,971
966,646
Capital and reserves
Called up share capital
100
100
Revaluation reserve
379,756
379,756
Profit and loss reserves
649,115
586,790
Total equity
1,028,971
966,646
GREENSCAPE PROPERTY AND PLANT LTD
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
31 March 2025
- 3 -
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true
For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of directors and authorised for issue on 17 July 2025 and are signed on its behalf by:
Mr. J Green
Mrs. M Green
Director
Director
Company Registration No. 08853893
The notes on pages 4 to 9 form part of these financial statements
GREENSCAPE PROPERTY AND PLANT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information
Greenscape Property and Plant Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 10 Bridge Street, Christchurch, Dorset, BH23 1EF.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.
1.2
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for rental of equipment, property and management income, provided in the normal course of business, and is shown net of VAT and other sales related taxes.
1.3
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and machinery
20% Reducing Balance
Computers
33% Straight Line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
GREENSCAPE PROPERTY AND PLANT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
1.4
Investment properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.
1.5
Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
1.6
Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.7
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
1.8
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
GREENSCAPE PROPERTY AND PLANT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 6 -
1.9
Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery
Computers
Total
£
£
£
Cost
At 1 April 2024
379,665
6,256
385,921
Additions
4,221
4,221
At 31 March 2025
383,886
6,256
390,142
Depreciation and impairment
At 1 April 2024
258,070
860
258,930
Depreciation charged in the year
24,952
2,064
27,016
At 31 March 2025
283,022
2,924
285,946
Carrying amount
At 31 March 2025
100,864
3,332
104,196
At 31 March 2024
121,595
5,396
126,991
GREENSCAPE PROPERTY AND PLANT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
4
Investment property
2025
£
Fair value
At 1 April 2024
2,020,322
Additions
11,848
At 31 March 2025
2,032,170
The fair value of the investment property has been arrived at on the basis of a valuation carried out at by the Directors.
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
290,465
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 April 2024
-
Additions
290,465
At 31 March 2025
290,465
Carrying amount
At 31 March 2025
290,465
At 31 March 2024
-
GREENSCAPE PROPERTY AND PLANT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
15,000
Amounts owed by group undertakings
848,732
Other debtors
21,355
Prepayments and accrued income
3,478
3,381
873,565
18,381
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loan (secured)
56,875
52,556
Obligations under hire purchase agreements
7,506
7,506
Trade creditors
1,074
Other taxation and social security
42,031
40,163
Other creditors
686,782
625,782
Accruals and deferred income
2,598
2,598
796,866
728,605
The hire purchase liabilities are secured on the assets to which they relate.
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loan (secured)
1,361,954
683,224
Obliagtions under hire purchase agreements
5,629
13,135
1,367,583
696,359
The hire purchase liabilities are secured on the assets to which they relate.
£739,925 within bank loans is secured with a fixed and floating charge over all assets.
Amounts included above which fall due after five years are as follows:
Payable by instalments
1,191,329
525,557
GREENSCAPE PROPERTY AND PLANT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -
9
Related party transactions
As at the year end the company owed £686,782 (2024 - £625,782) to a company under common control.
The company has not disclosed any transactions with 100% owned companies due to group exemption.
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