REGISTERED NUMBER: 10668465 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

A SHADE GREENER FINANCE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S J Davies

A W J Cundall

R Parlett

REGISTERED OFFICE:

Sterling House

Maple Court

Tankersley

S75 3DP

REGISTERED NUMBER:

10668465 (England and Wales)

SENIOR STATUTORY AUDITOR:

Andrew Throssell FCA

AUDITORS:

Hebblethwaites

Chartered Accountants & Statutory Auditors

2 Westbrook Court

Sharrow Vale Road

Sheffield

S11 8YZ

FIXED ASSETS

Tangible assets

4

1,614,227

1,665,570

CURRENT ASSETS

Debtors

5

67,214,078

66,173,030

Cash at bank and in hand

719,817

1,633,592

67,933,895

67,806,622

CREDITORS

Amounts falling due within one year

6

17,893,328

18,640,821

NET CURRENT ASSETS

50,040,567

49,165,801

TOTAL ASSETS LESS CURRENT LIABILITIES

51,654,794

50,831,371

CREDITORS

Amounts falling due after more than one year

7

43,300,000

43,300,000

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8,354,694

7,531,271

8,354,794

7,531,371

51,654,794

50,831,371

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 Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by:

A W J Cundall - Director

1.	STATUTORY INFORMATION

A Shade Greener Finance 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. Turnover includes fees generated through our involvement in development projects as well as interest earned through our loan activities.

Interest income, included in turnover, is recorded as it accrues using the interest rate per the agreements.

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 etc - 4% and 25% reducing balance

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.

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.

Interest payable

Interest costs incurred are subject to the accruals basis of charge, with the total interest expense reflected in the Income Statement on page 7.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

418,920

1,449,441

1,868,361

Additions

-

79,840

79,840

Disposals

-

(114,530

)

(114,530

)

At 31 March 2025

418,920

1,414,751

1,833,671

DEPRECIATION

At 1 April 2024

-

202,791

202,791

Charge for year

-

65,058

65,058

Eliminated on disposal

-

(48,405

)

(48,405

)

At 31 March 2025

-

219,444

219,444

NET BOOK VALUE

At 31 March 2025

418,920

1,195,307

1,614,227

At 31 March 2024

418,920

1,246,650

1,665,570

5.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

65,244,579

65,835,715

Other debtors

547,672

142,408

65,792,251

65,978,123

Amounts falling due after more than one year:

Trade debtors

1,421,827

194,907

Aggregate amounts

67,214,078

66,173,030

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

191,487

433,507

Taxation and social security

148,863

540,870

Other creditors

17,552,978

17,666,444

17,893,328

18,640,821

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

43,300,000

43,300,000

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Directors' current accounts

10,002,000

10,003,000

Loans

50,849,239

50,961,992

60,851,239

60,964,992

The current account of S J Davies is secured by a debenture dated 30 October 2017 over the assets of the company.

Loans are secured by debentures over the assets of the company.

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditor, dated 31 October 2025, was unqualified.

Andrew Throssell FCA (Senior Statutory Auditor)

For and on behalf of Hebblethwaites

10.	RELATED PARTY DISCLOSURES

A Shade Greener Ltd

S J Davies is a shareholder

31.3.25

31.3.24

£

£

Amount due from/(to) related party at balance sheet date

(43,310,891)

(43,574,659)

The Yorkshire Big City (Rhodesia) Ltd

S J Davies and A W J Cundall are directors

31.3.25

31.3.24

£

£

Amount due from/(to) related party at balance sheet date

3,170,181

3,719,637

Derbyshire Property Holdings Ltd

S J Davies and A W J Cundall are directors

31.3.25

31.3.24

£

£

Amount due from/(to) related party at balance sheet date

630,734

478,977

Sefton Property Group Ltd

S J Davies and A W J Cundall are directors

31.3.25

31.3.24

£

£

Amount due from/(to) related party at balance sheet date

4,279,299

4,063,792

The Yorkshire Big City Co (MB) Ltd

S J Davies and A W J Cundall are directors

31.3.25

31.3.24

£

£

Amount due from/(to) related party at balance sheet date

-

3,775,224

Nottinghamshire Property Holdings Ltd

S J Davies and A W J Cundall are directors

31.3.25

31.3.24

£

£

Amount due from/(to) related party at balance sheet date

7,579,614

7,579,614

Stockton Group Ltd

S J Davies and A W J Cundall are directors

31.3.25

31.3.24

£

£

Amount due from/(to) related party at balance sheet date

-

5,463,351

ASGF (Holdco) Ltd

S J Davies and A W J Cundall are directors

31.3.25

31.3.24

£

£

Amount due from/(to) related party at balance sheet date

10,541,569

-

11.	ULTIMATE CONTROLLING PARTY

The parent undertaking is ASGF (Holdings) Limited, its registered office is Sterling House, Maple Court, Tankersley S75 3DP and the ultimate controlling party is S J Davies.