BE Green (SW) Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 09554316

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Cash at bank and in hand		264		158

		264		158
Creditors: Amounts Falling Due Within One Year	4	(86,597 )		(85,422 )

NET CURRENT ASSETS (LIABILITIES)			(86,333 )		(85,264 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(86,333 )		(85,264 )

NET LIABILITIES			(86,333 )		(85,264 )

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			(86,433 )		(85,364 )

SHAREHOLDERS' FUNDS			(86,333)		(85,264)

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mark Edworthy

Director

18 September 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

BE Green (SW) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09554316 . The registered office is Winslade House, Winslade Drive, Clyst St Mary, EX5 1FY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

At the year end, the company's balance sheet shows net current liabilities and an overall deficiency of assets of

£86,333 (2023: £85,264). Accordingly, the directors have had to consider the basis upon which the accounts should

be prepared and determine whether a going concern basis remains appropriate. The accounts have been prepared on

a going concern basis as the directors continue to provide support where necessary, to the company. The directors

have also reviewed the position from the date the accounts were approved.

2.3. Turnover

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.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

2.5. Taxation

The tax expense for the period comprises current and 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.

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.

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.

2.6. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: 2)

Page 2

Page 3

BE Green (SW) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	-	9
Other creditors	86,597	85,413

	86,597	85,422

5. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

Page 3