Greenplant Limited 31/08/2025 iXBRL

Greenplant Limited

Filleted accounts

31 August 2025

Company registration number: 04513032

Greenplant Limited

Directors and other information


	Directors	S P Rogers
		P M Hawley
		R Hutton


	Secretary	S P Rogers


	Company number	04513032


	Registered office	Unit 1 London Road
		Wheatley
		Oxfordshire
		OX33 1JH


	Accountants	Cox Hinkins & Co. Limited
		Accountants and Taxation Advisors
		The Old Dairy
		12 Stephen Road
		Headington
		Oxford
		OX3 9AY

Greenplant Limited

Balance sheet

31st August 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	1,963,608		1,800,069
		_______		_______
			1,963,608		1,800,069

Current assets
Stocks		25,000		25,000
Debtors	6	842,432		752,645
Cash at bank and in hand		153,938		175,460
		_______		_______
		1,021,370		953,105
Creditors: amounts falling due
within one year	7	( 490,849)		( 434,468)
		_______		_______
Net current assets			530,521		518,637
			_______		_______
Total assets less current liabilities			2,494,129		2,318,706

Creditors: amounts falling due
after more than one year	8		( 138,180)		( 135,937)

Provisions for liabilities	9		( 426,037)		( 391,338)

			_______		_______
Net assets			1,929,912		1,791,431
			_______		_______

Capital and reserves
Called up share capital	11		111		111
Profit and loss account			1,929,801		1,791,320
			_______		_______
Shareholders funds			1,929,912		1,791,431
			_______		_______

For the year ending 31 August 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 & loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 09 December 2025 , and are signed on behalf of the board by:

R Hutton

Director

Company registration number: 04513032

Greenplant Limited

Notes to the financial statements

Year ended 31st August 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Unit 1 London Road, Wheatley, Oxfordshire, OX33 1JH. There was no significant change in the company's principal activity during the year which continued to be that of plant hire.

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 principal accounting policies are set out below. 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. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to profit or loss.

Tangible assets

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

Depreciation

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


Plant and machinery	-	Straight line basis over 4 - 6 years
Office equipment	-	Straight line basis over 3 years
Motor vehicles	-	Straight line basis over 6 years

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.

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.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition. Cost is calculated using the first in, first out formula. Provision is made for damaged, obsolete and slow moving stock where appropriate.

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

Financial instruments are classified and accounted for, according to the substance of the contractualarrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 23 (2024: 24 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1st September 2024	3,516,031	38,115	1,245,509	4,799,655
Additions	628,083	6,677	150,658	785,418
Disposals	( 106,761)	-	( 94,859)	( 201,620)
	_______	_______	_______	_______
At 31st August 2025	4,037,353	44,792	1,301,308	5,383,453
	_______	_______	_______	_______
Depreciation
At 1st September 2024	2,419,044	38,115	542,427	2,999,586
Charge for the year	413,581	398	182,015	595,994
Disposals	( 106,425)	-	( 69,310)	( 175,735)
	_______	_______	_______	_______
At 31st August 2025	2,726,200	38,513	655,132	3,419,845
	_______	_______	_______	_______
Carrying amount
At 31st August 2025	1,311,153	6,279	646,176	1,963,608
	_______	_______	_______	_______
At 31st August 2024	1,096,987	-	703,082	1,800,069
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	763,623	719,004
Other debtors	78,809	33,641
	_______	_______
	842,432	752,645
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	272,292	132,994
Social security and other taxes	19,959	52,737
Other creditors	198,598	248,737
	_______	_______
	490,849	434,468
	_______	_______

Other creditors include £181,090 (2024:£237,406) which are secured on the company's assets.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	138,180	135,937
	_______	_______

Other creditors are secured on the company's assets.

9. Provisions

	Deferred tax (note 10)	Total
	£	£
At 1st September 2024	391,338	391,338
Additions	34,699	34,699
	_______	_______
At 31st August 2025	426,037	426,037
	_______	_______

10. Deferred tax

The deferred tax included in the Balance sheet is as follows:

	2025	2024
	£	£
Included in provisions (note 9)	426,037	391,338
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	430,136	392,645
Unused tax losses	( 4,099)	( 1,307)
	_______	_______
	426,037	391,338
	_______	_______

11. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	111	111	111	111
	_______	_______	_______	_______

12. Operating leases

The company as lessee

The total future minimum lease payments under non-cancellable operating leases are as follows:


	£	£

Not later than 1 year	68,000	68,000
	_______	_______