Greentech Marketing Limited - Filleted accounts

Registered number

07298701

Greentech Marketing Limited

Unaudited Filleted Accounts

31 March 2025

Greentech Marketing Limited
Registered number:			07298701
Balance Sheet
as at 31 March 2025


Notes			2025			2024
£			£	£		£
Fixed assets
Intangible assets	3		73,333			128,333
Tangible assets	4		124,785			132,137
			198,118			260,470

Current assets
Debtors	5	-			659
Cash at bank and in hand		562,102			616,111
		562,102			616,770

Creditors: amounts falling due within one year	6	(123,170)			(123,925)

Net current assets			438,932			492,845

Net assets			637,050			753,315

Capital and reserves
Called up share capital			1			1
Profit and loss account			637,049			753,314

Shareholders' funds			637,050			753,315

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Longworth
Director
Approved by the board on 15 December 2025

Greentech Marketing Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Buildings	over 25 years
	Fixtures, fittings, tools and equipment	between 15% - 33% straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.






	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2024					550,000
	At 31 March 2025					550,000

	Amortisation
	At 1 April 2024					421,667
	Provided during the year					55,000
	At 31 March 2025					476,667

	Net book value
	At 31 March 2025					73,333
	At 31 March 2024					128,333

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.




















4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2024	156,324		18,113		174,437
	Additions	-		1,761		1,761
	At 31 March 2025	156,324		19,874		176,198

	Depreciation
	At 1 April 2024	27,878		14,422		42,300
	Charge for the year	6,253		2,860		9,113
	At 31 March 2025	34,131		17,282		51,413

	Net book value
	At 31 March 2025	122,193		2,592		124,785
	At 31 March 2024	128,446		3,691		132,137


5	Debtors			2025		2024
£					£

	Other debtors			-		659


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			120,958		120,523
	Directors' loan account			12		36
	Accruals			2,200		3,366
				123,170		123,925


7	Other information

	Greentech Marketing Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1 Church Mews
	Churchill Way
	Macclesfield
	Cheshire
	SK11 6AY