Registered number: 15742145
UNAUDITED
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 31 DECEMBER 2024
GREEN ROCK UK HOLDINGS LIMITED
COMPANY INFORMATION
GREEN ROCK UK HOLDINGS LIMITED
CONTENTS
Report to the directors on the preparation of the unaudited statutory financial statements of Green Rock UK Holdings Limited for the period ended 31 December 2024
We have compiled the accompanying financial statements of Green Rock UK Holdings Limited (the ‘company’) based on the information you have provided. These financial statements comprise the Statement of Financial Position of Green Rock UK Holdings Limited as at 31 December 2024, and a summary of significant accounting policies and other explanatory information.
We performed this compilation engagement in accordance with International Standard on Related Services 4410 (Revised), 'Compilation Engagements'.
We have applied our expertise in accounting and financial reporting to assist you in the preparation and presentation of these financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). As a member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com.
These financial statements and the accuracy and completeness of the information used to compile them are your responsibility.
Since a compilation engagement is not an assurance engagement, we are not required to verify the accuracy or completeness of the information you provided to us to compile these financial statements. Accordingly, we do not express an audit opinion or a review conclusion on whether these financial statements are prepared in accordance with United Kingdom Generally Accepted Accounting Practice.
This report is made solely to the company's directors, as a body, in accordance with the terms of our engagement letter dated 14 March 2025. Our work has been undertaken solely to prepare for your approval the financial statements of the company and state those matters that we have agreed to state to the company's directors, as a body, in this report in accordance with our engagement letter dated 14 March 2025. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its directors, as a body, for our work or for this report.
Grant Thornton UK LLP
Chartered Accountants
Liverpool
25 September 2025
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GREEN ROCK UK HOLDINGS LIMITED
REGISTERED NUMBER: 15742145
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has opted not to file the Statement of Comprehensive Income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 3 to 6 form part of these financial statements.
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GREEN ROCK UK HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
Green Rock UK Holdings Limited is a private company limited by shares incorporated in England and Wales. Registered number: 15742145. Its registered head office is located at Casbrook Park, Bunny Lane, Timsbury, Hampshire, SO51 0PG.
The company was incorporated on 25 May 2024, therefore there are no comparative figures within these financial statements.
On 2 December 2024, the company changed its name from Humber Resources Group Limited to Green Rock UK Holdings Ltd.
On 20 May 2025, the company changed its name from Green Rock UK Holdings Ltd. to Green Rock UK Holdings Limited.
The company shortened its accounting period to 31 December 2024 from 31 May 2025 to coincide with the year end of its subsidiary company.
The company was incorporated on 25 May 2024, therefore there are no comparative figures within these financial statements.
On 2 December 2024, the company changed its name from Humber Resources Group Limited to Green Rock UK Holdings Ltd.
On 20 May 2025, the company changed its name from Green Rock UK Holdings Ltd. to Green Rock UK Holdings Limited.
The company shortened its accounting period to 31 December 2024 from 31 May 2025 to coincide with the year end of its subsidiary company.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The company’s presentational and functional currency is Sterling and all values are rounded to the nearest pound (£) except when otherwise stated.
The following principal accounting policies have been applied:
The following principal accounting policies have been applied:
The company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
These financial statements are prepared on the going concern basis. The directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future. The parent company has indicated that it will provide support to the company, if needed, to ensure its obligations are met.
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GREEN ROCK UK HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
2.Accounting policies (continued)
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's Statement of Financial Position when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
Financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after the deduction of all its liabilities.
Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.
Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
Derecognition of financial instruments
Derecognition of financial assets
Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the company will continue to recognise the value of the portion of the risks and rewards retained.
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GREEN ROCK UK HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
2.Accounting policies (continued)
Derecognition of financial liabilities
Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.
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GREEN ROCK UK HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
The immediate and ultimate controlling company is Guernsey Recycling (1996) Limited, a company registered in Guernsey.
The results of Green Rock UK Holdings Limited are consolidated in the financial statements of Guernsey Recycling (1996) Limited which leads the smallest group into which the results of the company are consolidated and are not publicly available.
Guernsey Recycling (1996) Limited prepares consolidated financial statements. The registered office address is Bulwer House, Bulwer Avenue, St Sampson's, Guernsey, GY2 4LQ.
The results of Green Rock UK Holdings Limited are consolidated in the financial statements of Guernsey Recycling (1996) Limited which leads the smallest group into which the results of the company are consolidated and are not publicly available.
Guernsey Recycling (1996) Limited prepares consolidated financial statements. The registered office address is Bulwer House, Bulwer Avenue, St Sampson's, Guernsey, GY2 4LQ.
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