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REGISTERED NUMBER: 05357243 (England and Wales)


























Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Green Bros Limited

Green Bros Limited (Registered number: 05357243)






Contents of the Financial Statements
for the Year Ended 31 May 2025




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Green Bros Limited

Company Information
for the Year Ended 31 May 2025







DIRECTORS: J A Green
P K Green





SECRETARY: Ms D O'Brien





REGISTERED OFFICE: Unit 1, Cherry Tree Road
Doncaster
South Yorkshire
DN4 0BJ





REGISTERED NUMBER: 05357243 (England and Wales)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
Chancery Court
34 West Street
Retford
Nottinghamshire
DN22 6ES

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Green Bros Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Green Bros Limited for the year ended 31 May 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Green Bros Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Green Bros Limited and state those matters that we have agreed to state to the Board of Directors of Green Bros Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Green Bros Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Green Bros Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Green Bros Limited. You consider that Green Bros Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Green Bros Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wright Vigar Limited
Chartered Accountants & Business Advisers
Chancery Court
34 West Street
Retford
Nottinghamshire
DN22 6ES


30 July 2025

Green Bros Limited (Registered number: 05357243)

Balance Sheet
31 May 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 417,499 419,087
417,499 419,087

CURRENT ASSETS
Stocks 647,556 580,444
Debtors 6 1,451,299 1,460,571
Cash at bank and in hand 109,103 51,995
2,207,958 2,093,010
CREDITORS
Amounts falling due within one year 7 1,782,077 1,620,272
NET CURRENT ASSETS 425,881 472,738
TOTAL ASSETS LESS CURRENT
LIABILITIES

843,380

891,825

CREDITORS
Amounts falling due after more than one
year

8

(42,334

)

(96,537

)

PROVISIONS FOR LIABILITIES (94,197 ) (91,996 )
NET ASSETS 706,849 703,292

CAPITAL AND RESERVES
Called up share capital 11 950 950
Merger relief reserve 12 250,000 250,000
Capital redemption reserve 12 100 100
Retained earnings 12 455,799 452,242
SHAREHOLDERS' FUNDS 706,849 703,292

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

Green Bros Limited (Registered number: 05357243)

Balance Sheet - continued
31 May 2025


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 Board of Directors and authorised for issue on 30 July 2025 and were signed on its behalf by:





J A Green - Director


Green Bros Limited (Registered number: 05357243)

Notes to the Financial Statements
for the Year Ended 31 May 2025

1. STATUTORY INFORMATION

Green Bros 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill purchased in 2011 in connection with the acquisition of a business has been fully amortised.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Leasehold improvements - 33.33% straight line/25% red'g balance and 10% on straight line
Fixtures, fittings and equipment - 15% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

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.


Green Bros Limited (Registered number: 05357243)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025

2. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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.

Operating leases
Rentals applicable to operating leases where substantially all of the benefits and risks of the ownership remain with the lessor are charged to profit and loss account as incurred.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 20 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2024
and 31 May 2025 10,000
AMORTISATION
At 1 June 2024
and 31 May 2025 10,000
NET BOOK VALUE
At 31 May 2025 -
At 31 May 2024 -

Green Bros Limited (Registered number: 05357243)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025

5. TANGIBLE FIXED ASSETS
Fixtures,
fittings
Leasehold and Motor Computer
improvements equipment vehicles equipment Totals
£    £    £    £    £   
COST
At 1 June 2024 23,368 267,370 321,110 63,804 675,652
Additions - 52,724 25,320 14,621 92,665
Disposals - - (49,278 ) - (49,278 )
At 31 May 2025 23,368 320,094 297,152 78,425 719,039
DEPRECIATION
At 1 June 2024 4,373 110,868 85,399 55,925 256,565
Charge for year 2,337 16,104 44,292 9,863 72,596
Eliminated on disposal - - (27,621 ) - (27,621 )
At 31 May 2025 6,710 126,972 102,070 65,788 301,540
NET BOOK VALUE
At 31 May 2025 16,658 193,122 195,082 12,637 417,499
At 31 May 2024 18,995 156,502 235,711 7,879 419,087

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 June 2024 232,764
Additions 10,910
Transfer to ownership (15,499 )
At 31 May 2025 228,175
DEPRECIATION
At 1 June 2024 39,212
Charge for year 39,437
Transfer to ownership (8,225 )
At 31 May 2025 70,424
NET BOOK VALUE
At 31 May 2025 157,751
At 31 May 2024 193,552

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 875,417 795,466
Amounts owed by group undertakings 455,247 548,074
Other debtors 120,635 117,031
1,451,299 1,460,571

Green Bros Limited (Registered number: 05357243)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 312,317 238,704
Hire purchase contracts (see note 9) 63,597 63,373
Trade creditors 730,247 619,111
Taxation and social security 61,428 166,704
Other creditors 614,488 532,380
1,782,077 1,620,272

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts (see note 9) 42,334 96,537

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2025 2024
£    £   
Net obligations repayable:
Within one year 63,597 63,373
Between one and five years 42,334 96,537
105,931 159,910

Non-cancellable operating leases
2025 2024
£    £   
Within one year 32,438 42,300
Between one and five years 23,488 55,926
55,926 98,226

10. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank overdrafts 312,317 238,704
Hire purchase contracts 105,931 159,910
RBS Invoice Finance 560,082 453,594
978,330 852,208

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
950 A1 Ordinary £1 950 950

Green Bros Limited (Registered number: 05357243)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025

12. RESERVES
Merger Capital
Retained relief redemption
earnings reserve reserve Totals
£    £    £    £   

At 1 June 2024 452,242 250,000 100 702,342
Profit for the year 57,557 57,557
Dividends (54,000 ) (54,000 )
At 31 May 2025 455,799 250,000 100 705,899