BrightAccountsProduction v1.0.0 v1.0.0 2024-04-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company was that of sustainability consultancy for small and medium sized businesses. 4 July 2025 3 1 13956788 2025-03-31 13956788 2024-03-31 13956788 2023-03-31 13956788 2024-04-01 2025-03-31 13956788 2023-04-01 2024-03-31 13956788 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13956788 uk-curr:PoundSterling 2024-04-01 2025-03-31 13956788 uk-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13956788 uk-bus:FullAccounts 2024-04-01 2025-03-31 13956788 uk-bus:Director1 2024-04-01 2025-03-31 13956788 uk-bus:RegisteredOffice 2024-04-01 2025-03-31 13956788 uk-bus:Agent1 2024-04-01 2025-03-31 13956788 uk-core:ShareCapital 2025-03-31 13956788 uk-core:ShareCapital 2024-03-31 13956788 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 13956788 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 13956788 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 13956788 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-03-31 13956788 uk-bus:FRS102 2024-04-01 2025-03-31 13956788 uk-core:PlantMachinery 2024-04-01 2025-03-31 13956788 uk-core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 13956788 uk-core:CostValuation 2024-03-31 13956788 uk-core:AdditionsToInvestments 2024-03-31 13956788 uk-core:AdditionsToInvestments 2025-03-31 13956788 uk-core:CostValuation 2025-03-31 13956788 uk-core:CurrentFinancialInstruments 2025-03-31 13956788 uk-core:CurrentFinancialInstruments 2024-03-31 13956788 uk-core:WithinOneYear 2025-03-31 13956788 uk-core:WithinOneYear 2024-03-31 13956788 uk-core:EmployeeBenefits 2024-03-31 13956788 uk-core:EmployeeBenefits 2024-04-01 2025-03-31 13956788 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-03-31 13956788 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-03-31 13956788 uk-core:OtherDeferredTax 2025-03-31 13956788 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-03-31 13956788 uk-core:EmployeeBenefits 2025-03-31 13956788 2024-04-01 2025-03-31 13956788 uk-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: 13956788
 
 
Green Small Business Ltd
 
Unaudited Financial Statements
 
for the financial year ended 31 March 2025
Green Small Business Ltd
DIRECTOR AND OTHER INFORMATION

 
Director Timothy Edward Maiden
 
 
Company Registration Number 13956788
 
 
Registered Office and Business Address 74 Shap Road
Kendal
Cumbria
LA9 6DP
United Kingdom
 
 
Accountants Parkin Finance Limited
Suite 9
Unit 1 Meadowbank Business Park
Shap Road
Kendal
Cumbria
LA9 6NY



Green Small Business Ltd
Company Registration Number: 13956788
BALANCE SHEET
as at 31 March 2025

2025 2024
Notes £ £
 
Fixed Assets
Tangible assets 4 5,537 9,750
Investments 5 9,768 4,926
───────── ─────────
Fixed Assets 15,305 14,676
───────── ─────────
 
Current Assets
Debtors 6 27,189 35,863
Cash and cash equivalents 53,150 62,851
───────── ─────────
80,339 98,714
───────── ─────────
Creditors: amounts falling due within one year 7 (33,097) (56,053)
───────── ─────────
Net Current Assets 47,242 42,661
───────── ─────────
Total Assets less Current Liabilities 62,547 57,337
 
Provisions for liabilities 9 1,160 845
───────── ─────────
Net Assets 63,707 58,182
═════════ ═════════
 
Capital and Reserves
Called up share capital 100 100
Retained earnings 63,607 58,082
───────── ─────────
Equity attributable to owners of the company 63,707 58,182
═════════ ═════════
 
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.
           
For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 4 July 2025
           
           
________________________________          
Timothy Edward Maiden          
Director          
           



Green Small Business Ltd
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025

   
1. General Information
 
Green Small Business Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 13956788. The registered office of the company is 74 Shap Road, Kendal, Cumbria, LA9 6DP, United Kingdom which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 31 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for 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. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Plant and machinery - 15% Reducing balance
  Fixtures, fittings and equipment - 33% Straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Investments
Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the financial year in which it is receivable.
 
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 except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Provisions
Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including director, during the financial year was 3, (2024 - 1).
 
  2025 2024
  Number Number
 
Employees 3 1
  ═════════ ═════════
         
4. Tangible assets
  Plant and Fixtures, Total
  machinery fittings and  
    equipment  
  £ £ £
Cost
At 1 April 2024 - 25,055 25,055
Additions 3,520 1,723 5,243
Disposals - (520) (520)
  ───────── ───────── ─────────
At 31 March 2025 3,520 26,258 29,778
  ───────── ───────── ─────────
Depreciation
At 1 April 2024 - 15,305 15,305
Charge for the financial year 528 8,753 9,281
On disposals - (345) (345)
  ───────── ───────── ─────────
At 31 March 2025 528 23,713 24,241
  ───────── ───────── ─────────
Net book value
At 31 March 2025 2,992 2,545 5,537
  ═════════ ═════════ ═════════
At 31 March 2024 - 9,750 9,750
  ═════════ ═════════ ═════════
       
5. Investments
  Other Total
  investments  
     
Investments £ £
Cost
At 1 April 2024 4,926 4,926
Additions 4,842 4,842
  ───────── ─────────
At 31 March 2025 9,768 9,768
  ───────── ─────────
Net book value
At 31 March 2025 9,768 9,768
  ═════════ ═════════
At 31 March 2024 4,926 4,926
  ═════════ ═════════
       
6. Debtors 2025 2024
  £ £
 
Trade debtors 21,403 32,489
Amounts recoverable on long term work-in-progress 2,800 -
Other debtors 1,333 2,624
Prepayments and accrued income 1,653 750
  ───────── ─────────
  27,189 35,863
  ═════════ ═════════
       
7. Creditors 2025 2024
Amounts falling due within one year £ £
 
Taxation  (Note 8) 26,200 36,412
Director's current account 5,381 17,291
Other creditors 291 -
Accruals 1,225 2,350
  ───────── ─────────
  33,097 56,053
  ═════════ ═════════
       
8. Taxation 2025 2024
  £ £
 
Creditors:
VAT 10,510 10,618
Corporation tax 12,264 24,415
PAYE / NI 3,426 1,379
  ───────── ─────────
  26,200 36,412
  ═════════ ═════════
         
9. Provisions for liabilities
 
The amounts provided for deferred taxation are analysed below:
 
  Capital Total Total
  allowances    
       
    2025 2024
  £ £ £
 
At financial year start (845) (845) (371)
Charged to profit and loss (315) (315) (474)
  ───────── ───────── ─────────
At financial year end (1,160) (1,160) (845)
  ═════════ ═════════ ═════════
       
10. Capital commitments
 
The company had no material capital commitments at the financial year-ended 31 March 2025.
   
11. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.