REGISTERED NUMBER: 04906182 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

GREEN ROOF CO LTD

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

16,439

21,818

Current assets

Stocks

18,000

41,170

Debtors

5

230,827

202,011

Cash at bank and in hand

47,038

14,681

295,865

257,862

Creditors

Amounts falling due within one year

6

207,363

162,078

Net current assets

88,502

95,784

Total assets less current liabilities

104,941

117,602

Creditors

Amounts falling due after more than one year

7

(7,818

)

(22,015

)

Provisions for liabilities

10

(3,225

)

(3,369

)

Net assets

93,898

92,218

Capital and reserves

Called up share capital

11

100

100

Retained earnings

93,798

92,118

Shareholders' funds

93,898

92,218

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 September 2025 and were signed by:

Mr H Williams - Director

1.	Statutory information

Green Roof Company Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 04906182. The registered office is 7 & 8 Church Street, Wimborne, Dorset, BH21 1JH and business address is 30 Bridge Street, Bailie Gate Industrial Estate, Sturminster Marshall, Dorset, BH21 4DB.

2.	Accounting policies

Basis of preparing the financial statements

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

Preparation of consolidated financial statements

The financial statements present information about the company as an individual undertaking and not about its group. The company and its parent comprise a small-sized group. The group has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

Turnover

Turnover represents income received from the erection of roof covering and frames net of VAT and trade discounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Office, fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Work in progress is valued using the percentage of completion method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 6 (2023 - 6 ) .

4.	Tangible fixed assets

Office,

fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

Cost

At 1 October 2023

39,384

8,207

55,164

102,755

Additions

-

502

-

502

Disposals

-

-

(9,500

)

(9,500

)

At 30 September 2024

39,384

8,709

45,664

93,757

Depreciation

At 1 October 2023

29,216

6,231

45,490

80,937

Charge for year

2,542

620

2,318

5,480

Eliminated on disposal

-

-

(9,099

)

(9,099

)

At 30 September 2024

31,758

6,851

38,709

77,318

Net book value

At 30 September 2024

7,626

1,858

6,955

16,439

At 30 September 2023

10,168

1,976

9,674

21,818

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

Cost

At 1 October 2023

and 30 September 2024

13,340

Depreciation

At 1 October 2023

5,836

Charge for year

1,876

At 30 September 2024

7,712

Net book value

At 30 September 2024

5,628

At 30 September 2023

7,504

5.

Debtors: amounts falling due within one year

2024

2023

£

£

Trade debtors

175,983

92,829

Amounts owed by group undertakings

33,478

75,178

Other debtors

12,325

9,659

VAT

3,686

-

Prepayments and accrued income

5,355

24,345

230,827

202,011

6.

Creditors: amounts falling due within one year

2024

2023

£

£

Bank loans and overdrafts

10,263

10,049

Hire purchase contracts (see note 8)

3,934

4,348

Trade creditors

92,930

74,331

Tax

72,105

36,893

PAYE

23,019

8,609

VAT

-

22,937

Other creditors

1,937

1,887

Accruals and deferred income

3,175

3,024

207,363

162,078

7.

Creditors: amounts falling due after more than one year

2024

2023

£

£

Bank loans - 1-2 years

7,818

10,263

Bank loans - 2-5 years

-

7,818

Hire purchase contracts (see note 8)

-

3,934

7,818

22,015

8.	Leasing agreements

Minimum lease payments fall due as follows:

Hire purchase

contracts

2024

2023

£

£

Net obligations repayable:

Within one year

3,934

4,348

Between one and five years

-

3,934

3,934

8,282

Non-cancellable

operating leases

2024

2023

£

£

Within one year

8,750

6,500

9.	Secured debts

The following secured debts are included within creditors:

2024

2023

£

£

Hire purchase contracts

3,934

8,282

Amounts owing under hire purchase are secured against the assets to which they relate.

10.	Provisions for liabilities

2024

2023

£

£

Deferred tax

3,225

3,369

Deferred

tax

£

Balance at 1 October 2023

3,369

Credit to Income statement during year

(144

)

Balance at 30 September 2024

3,225

11.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£1

100

100

12.	Ultimate controlling party

The company is under the control of the director, Mr Hayden Williams by virtue of his shareholding in the ultimate parent company Green Roof Holdings Limited, a company incorporated in England.