Company No: 07881952 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Directors	Mr M Castle
	Mrs L Castle

Registered office	37 St. Margarets Street
	Canterbury
	CT1 2TU
	United Kingdom

Company number

07881952 (England and Wales)

Accountant	Kreston Reeves LLP
	37 St Margarets Street
	Canterbury
	Kent
	CT1 2TU

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of GFF EcoGen Limited for the financial year ended 31 December 2024 which comprise the Balance Sheet and the related notes 1 to 7 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 at www.icaew.com/regulation.

It is your duty to ensure that GFF EcoGen 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 GFF EcoGen Limited. You consider that GFF EcoGen Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of GFF EcoGen 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.

This report is made solely to the Board of Directors of GFF EcoGen Limited, as a body, in accordance with the terms of our engagement letter dated 29 July 2024. Our work has been undertaken solely to prepare for your approval the financial statements of GFF EcoGen Limited and state those matters that we have agreed to state to the Board of Directors of GFF EcoGen Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GFF EcoGen Limited and its Board of Directors as a body for our work or for this report.

Kreston Reeves LLP
Chartered Accountants

37 St Margarets Street
Canterbury
Kent
CT1 2TU

06 August 2025

	Note	2024		2023
		£		£
Fixed assets
Tangible assets	3	4,306		4,927
		4,306		4,927
Current assets
Debtors	4	9,716		12,939
Cash at bank and in hand	5	118,871		100,698
		128,587		113,637
Creditors: amounts falling due within one year	6	( 6,652)		( 6,896)
Net current assets		121,935		106,741
Total assets less current liabilities		126,241		111,668
Net assets		126,241		111,668
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		126,141		111,568
Total shareholders' funds		126,241		111,668

For the financial year ending 31 December 2024 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of GFF EcoGen Limited (registered number: 07881952) were approved and authorised for issue by the Board of Directors on 06 August 2025. They were signed on its behalf by:

Mr M Castle Director

Mrs L Castle Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

GFF EcoGen Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 37 St. Margarets Street, Canterbury, CT1 2TU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	20 % reducing balance
Vehicles	20 % reducing balance
Office equipment	20 % reducing balance
Other property, plant and equipment	10 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery		Vehicles		Office equipment		Other property, plant and equipment		Total
	£		£		£		£		£
Cost
At 01 January 2024	2,719		7,800		300		131,193		142,012
At 31 December 2024	2,719		7,800		300		131,193		142,012
Accumulated depreciation
At 01 January 2024	2,497		6,752		278		127,558		137,085
Charge for the financial year	44		210		4		363		621
At 31 December 2024	2,541		6,962		282		127,921		137,706
Net book value
At 31 December 2024	178		838		18		3,272		4,306
At 31 December 2023	222		1,048		22		3,635		4,927

4. Debtors

	2024		2023
	£		£
Trade debtors	4,816		6,395
Other debtors	4,900		6,544
	9,716		12,939

5. Cash and cash equivalents

	2024		2023
	£		£
Cash at bank and in hand	118,871		100,698

6. Creditors: amounts falling due within one year

	2024		2023
	£		£
Trade creditors	57		57
Taxation and social security	4,245		4,599
Other creditors	2,350		2,240
	6,652		6,896

7. Called-up share capital

	2024		2023
	£		£
Allotted, called-up and fully-paid
25 A ordinary shares of £ 1.00 each	25		25
25 B ordinary shares of £ 1.00 each	25		25
25 C ordinary shares of £ 1.00 each	25		25
25 D ordinary shares of £ 1.00 each	25		25
	100		100