REGISTERED NUMBER: 08462862 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

GREEN SURVEYING LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Sam D Green

SECRETARY:

Ms Emma L Green

REGISTERED OFFICE:

3 Jesse Terrace

Reading

Berkshire

RG1 7RS

REGISTERED NUMBER:

08462862 (England and Wales)

ACCOUNTANTS:

Malcolm J. Greer FCCA, ATT

Chartered Certified Accountant

3 Jesse Terrace

Reading

Berkshire

RG1 7RS

FIXED ASSETS

Tangible assets

4

36,626

37,367

CURRENT ASSETS

Debtors

5

38,406

44,444

Cash at bank and in hand

156,548

171,571

194,954

216,015

CREDITORS

Amounts falling due within one year

6

87,528

83,748

NET CURRENT ASSETS

107,426

132,267

TOTAL ASSETS LESS CURRENT LIABILITIES

144,052

169,634

CREDITORS

Amounts falling due after more than one year

7

(1,667

)

(11,667

)

PROVISIONS FOR LIABILITIES

9

(8,968

)

(9,342

)

NET ASSETS

133,417

148,625

CAPITAL AND RESERVES

Called up share capital

10

120

120

Retained earnings

133,297

148,505

SHAREHOLDERS' FUNDS

133,417

148,625

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Income and Retained Earnings has not been delivered.

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

Mr Sam D Green - Director

1.	STATUTORY INFORMATION

Green Surveying Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Office furniture and equipment

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

20% on cost

Financial instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of 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 deducting all of its liabilities

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Office

furniture

Plant and

and

Motor

Computer

machinery

equipment

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

9,170

2,547

70,687

23,149

105,553

Additions

108

-

23,414

2,207

25,729

At 31 March 2025

9,278

2,547

94,101

25,356

131,282

DEPRECIATION

At 1 April 2024

8,692

1,512

44,413

13,569

68,186

Charge for year

184

481

20,968

4,837

26,470

At 31 March 2025

8,876

1,993

65,381

18,406

94,656

NET BOOK VALUE

At 31 March 2025

402

554

28,720

6,950

36,626

At 31 March 2024

478

1,035

26,274

9,580

37,367

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

960

23,264

Amounts recoverable on contract

7,700

-

Other debtors

12,741

16,492

Net wages debtor

110

688

Corporation tax recoverable

12,890

-

Prepayments and accrued income

4,005

4,000

38,406

44,444

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

699

244

Corporation tax

10,663

9,474

Social security and other taxes

2,679

1,342

VAT

15,116

11,018

Other creditors

-

903

Pensions creditor

-

185

Attachment of earnings

creditor

151

151

Directors' current accounts

520

505

Accruals and deferred income

47,700

49,926

87,528

83,748

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

1,667

11,667

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

2,340

3,587

9.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

Accelerated capital allowances

8,968

9,342

Deferred

tax

£

Balance at 1 April 2024

9,342

Provided during year

(374

)

Balance at 31 March 2025

8,968

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

120

Ordinary shares classes A - F

£1.00

120

120

The total share capital of the Company has been sub divided into six separate classes of ordinary share labelled A to F inclusive. Each class of ordinary share contains an authorised share capital of 10,000 shares.

The shares all have the same rights and restrictions and rank parri passu in all respects save as regards income. Share classes A to F inclusive shall be entitled to payments of varying amounts of dividends at the discretion of the Directors, as declared by the Company from time to time.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr Sam D Green.