Registration number: 12133876

Greenacre Gardening Services Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Greenacre Gardening Services Ltd

Company Information

Directors

Mr Dean Michael Whitman Mrs Dannielle Louise Whitman

Registered office

3 The Old Wharf Lords Lane Chippenham SN15 3GD

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Greenacre Gardening Services Ltd

(Registration number: 12133876)
Balance Sheet as at 30 November 2022

	Note	2022 £	2021 £
Fixed assets
Tangible assets	5	1,909	2,333
Current assets
Debtors	6	1,526	2,740
Cash at bank and in hand		-	241
		1,526	2,981
Creditors: Amounts falling due within one year	7	(4,168)	(3,114)
Net current liabilities		(2,642)	(133)
Total assets less current liabilities		(733)	2,200
Creditors: Amounts falling due after more than one year	7	(17,345)	(18,750)
Net liabilities		(18,078)	(16,550)
Capital and reserves
Called up share capital		2	2
Retained earnings		(18,080)	(16,552)
Shareholders' deficit		(18,078)	(16,550)

For the financial year ending 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 26 June 2025 and signed on its behalf by:
 

Greenacre Gardening Services Ltd

(Registration number: 12133876)
Balance Sheet as at 30 November 2022 (continued)

......................................... Mr Dean Michael Whitman Director

......................................... Mrs Dannielle Louise Whitman Director

Greenacre Gardening Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2022

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:
3 The Old Wharf
Lords Lane
Chippenham
SN15 3GD

These financial statements were authorised for issue by the Board on 26 June 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.

Tax

The tax expense for the period comprises deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Greenacre Gardening Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2022 (continued)

2	Accounting policies (continued)

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
Vehicles	Straightline over 5 Years
Plant & Machinery	Straightline @ 25%

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.

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.

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.

Greenacre Gardening Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2022 (continued)

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2021 - 2).

4	Loss before tax

Arrived at after charging/(crediting)

	2022 £	2021 £
Depreciation expense	925	1,000

Greenacre Gardening Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2022 (continued)

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2021	-	4,000	4,000
Additions	501	-	501
At 30 November 2022	501	4,000	4,501
Depreciation
At 1 December 2021	-	1,667	1,667
Charge for the year	125	800	925
At 30 November 2022	125	2,467	2,592
Carrying amount
At 30 November 2022	376	1,533	1,909
At 30 November 2021	-	2,333	2,333

6

Debtors

Current	Note	2022 £	2021 £
Amounts owed by related parties		-	3,323
Other debtors		1,526	(583)
		1,526	2,740

7

Creditors

Creditors: amounts falling due within one year

Greenacre Gardening Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2022 (continued)

7	Creditors (continued)

	Note	2022 £	2021 £
Due within one year
Loans and borrowings	8	17	-
Trade creditors		1,114	1,114
Amounts owed to group undertakings and undertakings in which the company has a participating interest		1,404	-
Accruals and deferred income		1,633	2,000
		4,168	3,114

Creditors: amounts falling due after more than one year

	Note	2022 £	2021 £
Due after one year
Loans and borrowings	8	17,345	18,750

8	Loans and borrowings

Non-current loans and borrowings

	2022 £	2021 £
Bank borrowings	17,345	18,750

Current loans and borrowings

	2022 £	2021 £
Bank overdrafts	17	-