REGISTERED NUMBER: 10415369 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2024

for

Greener Machines Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

11,154

15,998

11,154

15,998

Current assets

Stocks

6

82,750

82,750

Cash at bank

896

101

83,646

82,851

Creditors

Amounts falling due within one year

7

(114,193

)

(114,297

)

Net current liabilities

(30,547

)

(31,446

)

Total assets less current liabilities

(19,393

)

(15,448

)

Creditors

Amounts falling due after more than one year

8

(8,921

)

(10,921

)

Net liabilities

(28,314

)

(26,369

)

Capital and reserves

Called up share capital

100

100

Retained earnings

10

(28,414

)

(26,469

)

Shareholders' funds

(28,314

)

(26,369

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 October 2025 and were signed by:

Lawrence Hall - Director

1.	Statutory information

Greener Machines Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10415369

Registered office:

Unit 1 Imberhorne Farm

Imberhorne Lane

East Grinstead

Sussex

RH19 1TX

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

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

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

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.

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.

3.	Employees and directors

The average number of employees during the year was 3 (2023 - 4 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 November 2023

and 31 October 2024

12,000

Amortisation

At 1 November 2023

and 31 October 2024

12,000

Net book value

At 31 October 2024

-

At 31 October 2023

-

5.	Tangible fixed assets

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

At 1 November 2023

and 31 October 2024

21,492

50,523

72,015

Depreciation

At 1 November 2023

21,176

34,841

56,017

Charge for year

79

4,765

4,844

At 31 October 2024

21,255

39,606

60,861

Net book value

At 31 October 2024

237

10,917

11,154

At 31 October 2023

316

15,682

15,998

6.

Stocks

31.10.24

31.10.23

£

£

Finished goods

82,750

82,750

7.

Creditors: amounts falling due within one year

31.10.24

31.10.23

£

£

Trade creditors

112,100

-

Corporation tax

866

658

VAT

1,227

969

Other creditors

-

112,670

114,193

114,297

8.

Creditors: amounts falling due after more than one year

31.10.24

31.10.23

£

£

Bank loans (see note 9)

8,921

10,921

9.

Loans

An analysis of the maturity of loans is given below:

31.10.24

31.10.23

£

£

Amounts falling due between one and two years:

Bank loans > 1 year

8,921

10,921

10.

Reserves

Retained

earnings

£

At 1 November 2023

(26,469

)

Deficit for the year

(1,945

)

At 31 October 2024

(28,414

)