REGISTERED NUMBER: 11413438 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

A & C Green Property Management Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

Mr A T Green

Mrs C M Green

Registered office:

Rook Row Farm

Moorend Cross

Mathon

Malvern

Worcestershire

WR13 5PR

Registered number:

11413438 (England and Wales)

Accountants:

Crowthers Chartered Accountants

1 Ripple Court

Brockeridge Park

Tewkesbury

Gloucestershire

GL20 6FG

FIXED ASSETS

Tangible assets

4

27,772

32,938

Investment property

5

2,103,123

2,100,000

2,130,895

2,132,938

CURRENT ASSETS

Debtors

6

7,127

9,679

Cash at bank

6,346

42,688

13,473

52,367

CREDITORS

Amounts falling due within one year

7

333,542

315,292

NET CURRENT LIABILITIES

(320,069

)

(262,925

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,810,826

1,870,013

CREDITORS

Amounts falling due after more than one year

8

(1,205,123

)

(1,248,571

)

PROVISIONS FOR LIABILITIES

(197,197

)

(96,113

)

NET ASSETS

408,506

525,329

CAPITAL AND RESERVES

Called up share capital

10

100

100

Non distributable reserve

11

768,780

869,864

Retained earnings

(360,374

)

(344,635

)

SHAREHOLDERS' FUNDS

408,506

525,329

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 directors acknowledge their 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 Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by:

Mr A T Green - Director

1.	STATUTORY INFORMATION

A & C Green Property Management 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

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 etc

-

15% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investment property

Investment properties are measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

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.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

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 payment ts 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.

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

Cost

At 1 April 2024

and 31 March 2025

73,369

Depreciation

At 1 April 2024

40,431

Charge for year

5,166

At 31 March 2025

45,597

Net book value

At 31 March 2025

27,772

At 31 March 2024

32,938

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 April 2024

2,100,000

Additions

3,123

At 31 March 2025

2,103,123

Net book value

At 31 March 2025

2,103,123

At 31 March 2024

2,100,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2021

374,864

Valuation in 2022

495,000

Cost

1,233,259

2,103,123

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

1,233,259

1,230,136

Investment property was valued on an open market basis on 31 March 2025 by the Directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,233

6,710

Other debtors

5,894

2,969

7,127

9,679

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

43,447

43,447

Trade creditors

2,950

4,713

Amounts owed to group undertakings

219,065

219,065

Taxation and social security

983

1,302

Other creditors

67,097

46,765

333,542

315,292

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,205,123

1,248,571

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,031,335

1,074,783

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,248,570

1,292,018

The Agricultural Mortgage Corporation Plc hold a fixed charge over the investment property of the company, this charge includes a negative pledge.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Non

distributable

reserve

£

At 1 April 2024

869,864

Transfer between reserves

(101,084

)

At 31 March 2025

768,780

12.	RELATED PARTY DISCLOSURES

Included within other creditors is a loan from the Directors to the company. No interest has been charged on this loan which is unsecured and repayable on demand.

13.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of A Green Holdings Limited, incorporated in England and Wales, registered office Rook Row Farm Moorend Cross, Mathon, Malvern, Worcestershire, WR13 5PR. The ultimate controlling party is A Green, a director of A Green Holdings Limited and A & C Green Property Management Limited.