REGISTERED NUMBER: 03620591 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

GREENROSE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K Ananthram

Dr S Ananthram

Dr A Ananthram

Ms A Ananthram

SECRETARY:

Mrs K Ananthram

REGISTERED OFFICE:

34 Hither Green Lane

Abbey Park

Redditch

Worcestershire

B98 9BW

REGISTERED NUMBER:

03620591 (England and Wales)

ACCOUNTANTS:

Clive Shedd & Co

Chartered Accountants

232 Sladepool Farm Road

Birmingham

B14 5EE

FIXED ASSETS

Tangible assets

5

3,309,391

2,788,813

Investments

6

4

4

3,309,395

2,788,817

CURRENT ASSETS

Debtors

7

795,729

321,916

Cash at bank and in hand

112,019

12,781

907,748

334,697

CREDITORS

Amounts falling due within one year

8

1,951,438

930,287

NET CURRENT LIABILITIES

(1,043,690

)

(595,590

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,265,705

2,193,227

CREDITORS

Amounts falling due after more than one year

9

852,837

851,927

NET ASSETS

1,412,868

1,341,300

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

1,412,768

1,341,200

SHAREHOLDERS' FUNDS

1,412,868

1,341,300

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 24 December 2025 and were signed on its behalf by:

Dr S Ananthram - Director

1.	STATUTORY INFORMATION

Greenrose 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

In preparing these financial statements the company's management make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities at the statement of financial position date and the amounts reported in the income statement for the year under review.

The nature of estimates means that the actual outcome could differ and the company's management consider there are no estimates or assumptions that have a significant risk of causing a material adjustment to the amounts reported for assets and liabilities within the next financial year.

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

-

25% on reducing balance

The company's practice is to maintain its land and buildings in a continual state of repair and refurbishment such that the residual value is at least equal to its book value. Consequently a depreciation charge is considered to be immaterial.

Tangible fixed assets are initially recorded at cost.

Financial instruments

Basic financial assets and liabilities are initially recognised at transaction price and are subsequently measured at amortised cost.

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 statement of financial position date.

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

Pension costs and other post-retirement benefits

The company contributes to defined contribution pension schemes. Contributions payable by the company are charged to profit or loss in the period to which they relate.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the amount expected to be paid in exchange for that service.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

2,788,637

32,937

2,821,574

Additions

520,622

-

520,622

At 31 March 2025

3,309,259

32,937

3,342,196

DEPRECIATION

At 1 April 2024

-

32,761

32,761

Charge for year

-

44

44

At 31 March 2025

-

32,805

32,805

NET BOOK VALUE

At 31 March 2025

3,309,259

132

3,309,391

At 31 March 2024

2,788,637

176

2,788,813

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

4

NET BOOK VALUE

At 31 March 2025

4

At 31 March 2024

4

These investments relate to participating interests in unlisted shares.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

16,542

13,586

Amounts owed by group undertakings

754,846

283,206

Other debtors

21,188

22,388

Prepayments and accrued income

3,153

2,736

795,729

321,916

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

31,322

11,264

Amounts owed to group undertakings

830,843

129,102

Taxation and social security

20,961

25,351

Other creditors

1,061,650

756,831

Accruals and deferred income

6,662

7,739

1,951,438

930,287

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - over 5 years

852,837

851,927

Amounts falling due in more than five years:

Repayable by instalments

Bank loans - over 5 years

852,837

851,927

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

852,837

851,927

Borrowings are secured by legal mortgages over certain of the company's land and buildings and by a debenture over the company's assets.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

12.	ULTIMATE CONTROLLING PARTY