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REGISTERED NUMBER: 09734520 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th November 2024

for

GREEN & ELLISON LTD

GREEN & ELLISON LTD (REGISTERED NUMBER: 09734520)






Contents of the Financial Statements
for the Year Ended 30th November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GREEN & ELLISON LTD

Company Information
for the Year Ended 30th November 2024







DIRECTOR: Mrs S C Green





REGISTERED OFFICE: c/o 77-79 Market Street
Chorley
Lancashire
PR7 2SN





REGISTERED NUMBER: 09734520 (England and Wales)





ACCOUNTANTS: BK Plus - Chorley
Chartered Certified Accountants
41 St Thomas's Road
Chorley
Lancashire
PR7 1JE

GREEN & ELLISON LTD (REGISTERED NUMBER: 09734520)

Balance Sheet
30th November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 180,669 186,924

CURRENT ASSETS
Stocks 29,153 26,170
Debtors 5 42,277 54,310
Cash at bank and in hand 160,297 102,242
231,727 182,722
CREDITORS
Amounts falling due within one year 6 229,856 176,004
NET CURRENT ASSETS 1,871 6,718
TOTAL ASSETS LESS CURRENT
LIABILITIES

182,540

193,642

CREDITORS
Amounts falling due after more than one
year

7

(92,969

)

(147,247

)

PROVISIONS FOR LIABILITIES (9,016 ) (9,087 )
NET ASSETS 80,555 37,308

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 80,455 37,208
SHAREHOLDERS' FUNDS 80,555 37,308

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 & ELLISON LTD (REGISTERED NUMBER: 09734520)

Balance Sheet - continued
30th November 2024


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 director and authorised for issue on 2nd March 2025 and were signed by:





Mrs S C Green - Director


GREEN & ELLISON LTD (REGISTERED NUMBER: 09734520)

Notes to the Financial Statements
for the Year Ended 30th November 2024

1. STATUTORY INFORMATION

Green & Ellison Ltd 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.

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.

Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and represents amounts received for services rendered, stated net of discounts and of Value Added Tax.
Revenue is recognised when services have been provided to customers such that risks and rewards of ownership have transferred to them

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.
Improvements to property - Straight line over 10 years
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on cost

Impairment of assets
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carry amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

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 has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments' of FRS 102 to all its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

GREEN & ELLISON LTD (REGISTERED NUMBER: 09734520)

Notes to the Financial Statements - continued
for the Year Ended 30th November 2024

2. ACCOUNTING POLICIES - continued

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.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held with banks and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2023 - 25 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1st December 2023 154,057 104,498 97,782 356,337
Additions 5,845 12,220 - 18,065
At 30th November 2024 159,902 116,718 97,782 374,402
DEPRECIATION
At 1st December 2023 12,322 73,179 83,912 169,413
Charge for year 2,976 9,607 11,737 24,320
At 30th November 2024 15,298 82,786 95,649 193,733
NET BOOK VALUE
At 30th November 2024 144,604 33,932 2,133 180,669
At 30th November 2023 141,735 31,319 13,870 186,924

GREEN & ELLISON LTD (REGISTERED NUMBER: 09734520)

Notes to the Financial Statements - continued
for the Year Ended 30th November 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1st December 2023
and 30th November 2024 26,250
DEPRECIATION
At 1st December 2023 19,971
Charge for year 1,570
At 30th November 2024 21,541
NET BOOK VALUE
At 30th November 2024 4,709
At 30th November 2023 6,279

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 28,377 23,946
Other debtors 13,900 10,300
Directors' current accounts - 20,064
42,277 54,310

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts (see note 8) 717 2,868
Trade creditors 85,273 85,632
Amounts owed to associates 27,934 31,841
Tax 33,144 5,585
Social security and other taxes 58,737 35,201
Other creditors 2,934 2,307
Directors' current accounts 5,020 -
Accrued expenses 6,097 2,570
229,856 176,004

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans - 1-2 years 9,167 10,000
Bank loans - 2-5 years - 9,167
Hire purchase contracts (see note 8) - 717
Amounts owed to associates 83,802 127,363
92,969 147,247

GREEN & ELLISON LTD (REGISTERED NUMBER: 09734520)

Notes to the Financial Statements - continued
for the Year Ended 30th November 2024

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
30.11.24 30.11.23
£    £   
Net obligations repayable:
Within one year 717 2,868
Between one and five years - 717
717 3,585

Non-cancellable operating leases
30.11.24 30.11.23
£    £   
Within one year 42,791 38,035
Between one and five years 20,448 18,887
63,239 56,922

9. SECURED DEBTS

The following secured debts are included within creditors:

30.11.24 30.11.23
£    £   
Hire purchase contracts 717 3,585
Bounce back loan 19,167 29,167
19,884 32,752

The hire purchase liability is secured on the asset to which it relates.

There is also a cross company guarantee with Barnard & Green Limited (an associated company) guaranteeing the liabilities to the company's bank. At present this guarantee has not been called upon.

10. RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £5,020 to it's director (2023 - £20,064 owed by director). Interest of £249 has been charged by the company in respect of this loan and it is repayable on demand.

11. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs S C Green.