Registration number: 09374960

Green-Haven Support Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Green-Haven Support Limited

Company Information

Directors

Carol Martin James Martin

Registered office

Green-Haven 2 Trenwith Road Camborne Cornwall TR14 7JF

Accountants

Julia Evans Accountants Ltd 79-81 Boslowick Road Falmouth Cornwall TR11 4QD

Green-Haven Support Limited

(Registration number: 09374960)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	662,445	609,136
Current assets
Debtors	5	60,284	42,177
Investments	6	41,532	25,500
Cash at bank and in hand		89,865	65,540
		191,681	133,217
Creditors: Amounts falling due within one year	7	(132,311)	(115,773)
Net current assets		59,370	17,444
Total assets less current liabilities		721,815	626,580
Creditors: Amounts falling due after more than one year	7	(154,731)	(161,988)
Provisions for liabilities		(4,012)	(3,611)
Net assets		563,072	460,981
Capital and reserves
Called up share capital	8	100	100
Retained earnings		562,972	460,881
Shareholders' funds		563,072	460,981

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.

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 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Green-Haven Support Limited

(Registration number: 09374960)
Balance Sheet as at 31 January 2025

Approved and authorised by the Board on 23 September 2025 and signed on its behalf by:
 

......................................... Carol Martin Director

......................................... James Martin Director

Green-Haven Support 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.

The address of its registered office is:
Green-Haven
2 Trenwith Road
Camborne
Cornwall
TR14 7JF

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 provision of services in the ordinary course of the company’s activities.

Tax

Taxation represents the sum of tax currently payable and deferred tax.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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.

Green-Haven Support Limited

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

Deferred tax is recognised on all timing differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates and tax laws the have been enacted or substantively enacted by the end of the reporting period.

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
Fixtures & fittings	25% reducing balance
Office equipment	50% straight line
Motor vehicles	25% reducing balance

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

Green-Haven Support Limited

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

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 14 (2024 - 8).

Green-Haven Support Limited

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

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2024	593,922	21,219	19,074	634,215
Additions	52,381	7,627	-	60,008
Disposals	-	(1,608)	-	(1,608)
At 31 January 2025	646,303	27,238	19,074	692,615
Depreciation
At 1 February 2024	-	14,722	10,357	25,079
Charge for the year	-	4,360	2,179	6,539
Eliminated on disposal	-	(1,448)	-	(1,448)
At 31 January 2025	-	17,634	12,536	30,170
Carrying amount
At 31 January 2025	646,303	9,604	6,538	662,445
At 31 January 2024	593,922	6,497	8,717	609,136

Included within the net book value of land and buildings above is £646,303 (2024 - £593,922) in respect of freehold land and buildings.
 

5

Debtors

Current	2025 £	2024 £
Trade debtors	41,133	21,782
Prepayments	10,036	9,008
Other debtors	9,115	11,387
	60,284	42,177

6	Current asset investments

	2025 £	2024 £
Other investments	41,532	25,500

Green-Haven Support Limited

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

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	21,432	30,335
Trade creditors		2,155	1,561
Taxation and social security		56,287	47,687
Accruals and deferred income		18,893	9,262
Other creditors		33,544	26,928
		132,311	115,773

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	154,731	161,988

8	Share capital

Allotted, called up and fully paid shares

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

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	154,731	160,488
Hire purchase contracts	-	1,500
	154,731	161,988

Green-Haven Support Limited

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

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	19,932	27,335
Hire purchase contracts	1,500	3,000
	21,432	30,335