Greenways Consultant Services Limited 31/03/2025 iXBRL

Company registration number: 07055181

Greenways Consultant Services Limited

Unaudited filleted financial statements

31 March 2025

THE BARKER PARTNERSHIP

Chartered Accountants

Thirsk

Greenways Consultant Services Limited

Contents

Directors and other information

Accountants report

Balance sheet

Notes to the financial statements

Greenways Consultant Services Limited

Directors and other information


	Directors	D S Roberts
		A E Roberts


	Company number	07055181


	Registered office	17 Central Buildings
		Market Place
		Thirsk
		North Yorkshire
		YO7 1HD


	Accountants	The Barker Partnership
		17 Central Buildings
		Market Place
		Thirsk
		North Yorkshire
		YO7 1HD

Greenways Consultant Services Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Greenways Consultant Services Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Greenways Consultant Services Limited for the year ended 31 March 2025 which comprise the Balance Sheet and related notes 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 http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Greenways Consultant Services Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Greenways Consultant Services Limited and state those matters that we have agreed to state to the board of directors of Greenways Consultant Services 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 Greenways Consultant Services Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Greenways Consultant Services 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 Greenways Consultant Services Limited. You consider that Greenways Consultant Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Greenways Consultant Services 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.

The Barker Partnership

Chartered Accountants

17 Central Buildings

Market Place

Thirsk

North Yorkshire

YO7 1HD

11 September 2025

Greenways Consultant Services Limited

Balance sheet

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	215,474		227,038
		_______		_______
			215,474		227,038

Current assets
Debtors	6	6,083		8,207
Cash at bank and in hand		163,722		77,345
		_______		_______
		169,805		85,552
Creditors: amounts falling due
within one year	7	( 113,205)		( 43,274)
		_______		_______
Net current assets			56,600		42,278
			_______		_______
Total assets less current liabilities			272,074		269,316


Provisions for liabilities			( 119)		( 2,195)

			_______		_______
Net assets			271,955		267,121
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			271,953		267,119
			_______		_______
Shareholders funds			271,955		267,121
			_______		_______

For the year ending 31 March 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 financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit and Loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 11 September 2025 , and are signed on behalf of the board by:

D S Roberts

Director

Company registration number: 07055181

Greenways Consultant Services Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 17 Central Buildings, Market Place, Thirsk, North Yorkshire, YO7 1HD.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Computer equipment	-	25 %	straight line
Fittings fixtures and equipment	-	20 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Investment property

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the Balance Sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2024	214,846	3,864	1,736	36,048	256,494
Disposals	-	-	-	( 36,048)	( 36,048)
	_______	_______	_______	_______	_______
At 31 March 2025	214,846	3,864	1,736	-	220,446
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2024	-	3,863	951	24,642	29,456
Charge for the year	-	1	157	1,901	2,059
Disposals	-	-	-	( 26,543)	( 26,543)
	_______	_______	_______	_______	_______
At 31 March 2025	-	3,864	1,108	-	4,972
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2025	214,846	-	628	-	215,474
	_______	_______	_______	_______	_______
At 31 March 2024	214,846	1	785	11,406	227,038
	_______	_______	_______	_______	_______

Investment property

In accordance with Financial Reporting Standard 102 investment properties are revalued annually, and any change in value is taken to the profit and loss account.The investment property has been valued by Hunters Estate Agents on an open market, existing use basis.The current value of the property does not differ materially from it's original cost.

6. Debtors

	2025	2024
	£	£
Trade debtors	5,427	6,796
Other debtors	656	1,411
	_______	_______
	6,083	8,207
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	10,289	8,317
Other creditors	102,916	34,957
	_______	_______
	113,205	43,274
	_______	_______

8. Related party transactions

During the year a director provided an interest free, unsecured loan to the company with no fixed repayment terms. The balance on the loan at the end of the financial year was £97,033, and is included in creditors due within one year (2024 - £28,960).

9. Controlling party

For the whole financial year the company was under the joint control of Mr D S Roberts and Mrs A E Roberts , directors and joint shareholders of the company.