Registration number: 07145437

GREEN PERFECTION LIMITED

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

GREEN PERFECTION LIMITED

Company Information

Director

S Steele

Registered office

18 Aperdele Road Leatherhead Surrey KT22 7QT

Accountants

K&S Professionals Limited Chartered Certified Accountants41 Rivington Crescent Mill Hill London NW7 2LF

GREEN PERFECTION LIMITED

(Registration number: 07145437)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	7,858	6,633
Current assets
Debtors	5	8,865	11,002
Cash at bank and in hand		423	1,612
		9,288	12,614
Creditors: Amounts falling due within one year	6	(3,466)	(3,300)
Net current assets		5,822	9,314
Total assets less current liabilities		13,680	15,947
Creditors: Amounts falling due after more than one year	6	(13,487)	(15,827)
Net assets		193	120
Capital and reserves
Called up share capital	7	100	100
Retained earnings		93	20
Shareholders' funds		193	120

For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 September 2025
 

......................................... S Steele Director

GREEN PERFECTION LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
18 Aperdele Road
Leatherhead
Surrey
KT22 7QT

These financial statements were authorised for issue by the director on 5 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Government grants received under the Coronavirus Job Retention Scheme in respect of staff who had been furloughed due to Covid 19 are recognised r in the period to which the relevant cost against which they were received is recognised.

GREEN PERFECTION LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Other grants

Other grants are recognised as follows:
A grant of the does not impose specified future performance -related conditions on the recipient is recognised as income when the grant proceeds are received, or receivable.
A grant that imposes specified future performance related conditions on the recipient is recognised as income only when the performance related conditions are met.
Grants received before the revenue recognition criteria are satisfied are recognised as a liability.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	25% Reducing balance method
Vehicles	25% Reducing balance method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

GREEN PERFECTION LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

GREEN PERFECTION LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

4	Tangible assets

	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2024	13,898	12,259	26,157
Additions	6,812	-	6,812
At 31 January 2025	20,710	12,259	32,969
Depreciation
At 1 February 2024	13,395	6,129	19,524
Charge for the year	2,522	3,065	5,587
At 31 January 2025	15,917	9,194	25,111
Carrying amount
At 31 January 2025	4,793	3,065	7,858
At 31 January 2024	503	6,130	6,633

5

Debtors

Current	2025 £	2024 £
Other debtors	8,865	11,002
	8,865	11,002

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	2,486	2,620
Accruals and deferred income	980	680
	3,466	3,300

Creditors: amounts falling due after more than one year

GREEN PERFECTION LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	13,487	15,827

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	13,487	15,827

9	Related party transactions

Transactions with the director

2025	At 1 February 2024 £	Repayments by director £	At 31 January 2025 £
S Steele
	11,002	(2,137)	8,865

2024	At 1 February 2023 £	Advances to director £	At 31 January 2024 £
S Steele
	4,806	6,196	11,002

GREEN PERFECTION LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Interest of £245 has been charged at the official HM Revenue & Customs rate.

This balance was repaid after the balance sheet date.