REGISTERED NUMBER: 07117118 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

The Green Deal Factory Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

44,686

44,957

44,686

44,957

CURRENT ASSETS

Stocks

108,422

57,894

Debtors

6

945,723

877,631

Cash at bank

1,497

36,613

1,055,642

972,138

CREDITORS

Amounts falling due within one year

7

891,903

814,230

NET CURRENT ASSETS

163,739

157,908

TOTAL ASSETS LESS CURRENT LIABILITIES

208,425

202,865

CREDITORS

Amounts falling due after more than one year

8

(162,250

)

(123,827

)

PROVISIONS FOR LIABILITIES

(8,401

)

(15,174

)

NET ASSETS

37,774

63,864

CAPITAL AND RESERVES

Called up share capital

104

104

Retained earnings

37,670

63,760

SHAREHOLDERS' FUNDS

37,774

63,864

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 December 2025 and were signed on its behalf by:

J Broadbent - Director

P Calvert - Director

1.	STATUTORY INFORMATION

The Green Deal Factory Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07117118

Registered office:

Office 25B

Airevalley Business Centre

Lawkholme Lane

Keighley

West Yorkshire

BD21 3BB

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of three years.

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 April 2024

and 31 March 2025

52,930

AMORTISATION

At 1 April 2024

and 31 March 2025

52,930

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

13,288

54,055

64,083

131,426

Additions

1,063

880

12,524

14,467

At 31 March 2025

14,351

54,935

76,607

145,893

DEPRECIATION

At 1 April 2024

8,502

43,684

34,283

86,469

Charge for year

1,344

2,813

10,581

14,738

At 31 March 2025

9,846

46,497

44,864

101,207

NET BOOK VALUE

At 31 March 2025

4,505

8,438

31,743

44,686

At 31 March 2024

4,786

10,371

29,800

44,957

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

130,938

187,066

Other debtors

61,031

61,031

Directors' current accounts

182,458

281,526

Prepayments and accrued income

571,296

348,008

945,723

877,631

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

112,106

55,000

Hire purchase contracts

7,994

8,131

Trade creditors

375,391

418,429

Tax

36,814

16,647

Social security and other taxes

35,128

47,587

VAT

65,785

30,270

Other creditors

235,155

209,618

Accruals and deferred income

23,530

28,548

891,903

814,230

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

162,250

115,833

Hire purchase contracts

-

7,994

162,250

123,827

9.	ULTIMATE CONTROLLING PARTY

The company's ultimate controlling parties are the directors by virtue of their shareholding.