GREEN BIRDS CONSTRUCTION LTD Accounts






GREEN BIRDS CONSTRUCTION LTD

	Company No. 13740796
		Directors' Report and Unaudited Accounts
		30 November 2025




							Pages

Company Information							2
Directors' Report							3
Accountant's Report							4
Profit and Loss Account							5
Statement of Comprehensive Income							6
Balance Sheet							7
Statement of Changes in Equity							8
Notes to the Accounts							9 to 10

Directors

K. IBRAHIMI












































Registered Office

Unit 3 599
Woolwich Road


SE7 7GS

Accountants

Mati GSM LTD
Office 1
Forest House Business Centre
8 Gainsborough Road
LONDON
E11 1HT

The Directors present their report and the accounts for the year ended 30 November 2025.

Principal activities

The principal activity of the company during the year under review was construction serivces and project management.




Directors

The Directors who served at any time during the year were as follows:

K. IBRAHIMI
M. IBRAHIMI			(Resigned 15 July 2025)








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

K. IBRAHIMI
Director
07 January 2026

Report to the Board of Directors of GREEN BIRDS CONSTRUCTION LTD on the preparation of the unaudited statutory accounts for the year ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006 and in accordance with your instructions, we have prepared for your approval the accounts of GREEN BIRDS CONSTRUCTION LTD for the year ended 30 November 2025 set out on pages 5 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of GREEN BIRDS CONSTRUCTION LTD, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of GREEN BIRDS CONSTRUCTION LTD and state those matters that we have agreed to state to the Board of Directors of GREEN BIRDS CONSTRUCTION LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GREEN BIRDS CONSTRUCTION LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that GREEN BIRDS CONSTRUCTION LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of GREEN BIRDS CONSTRUCTION LTD. You consider that GREEN BIRDS CONSTRUCTION LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of GREEN BIRDS CONSTRUCTION LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Mati GSM LTD
Accountants
Office 1
Forest House Business Centre
8 Gainsborough Road
LONDON
E11 1HT
07 January 2026

for the year ended 30 November 2025

	2025	2024
	£	£
Turnover	6,124,040	2,605,306

Cost of Sales	(4,582,593)	(2,160,766)

Gross profit	1,541,447	444,540

Distribution costs and selling expenses	(669)	(9,708)

Administrative expenses	(317,855)	(211,690)



Operating profit	1,222,923	223,142



Other interest receivable	60	-



Interest payable and similar charges	-	(8,750)



Profit on ordinary activities before taxation	1,222,983	214,392

Taxation	(301,629)	(54,805)

Profit for the financial year after taxation	921,354	159,587

STATEMENT OF COMPREHENSIVE INCOME

for the year ended 30 November 2025

	2025	2024

	£	£
Profit for the financial year after taxation	921,354	159,587







Total comprehensive income for the period	921,354	159,587

at	30 November 2025

Company No.		13740796	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	30,531	14,062


				30,531	14,062
Current assets

	Debtors		6	1,207,810	48,798

	Cash at bank and in hand			752,250	569,411
				1,960,060	618,209
Creditors: Amount falling due within one year			7	(940,265)	(363,899)
Net current assets				1,019,795	254,310
Total assets less current liabilities				1,050,326	268,372




Net assets				1,050,326	268,372

Capital and reserves
	Called up share capital			200	100



	Profit and loss account		9	1,050,126	268,272

Total equity				1,050,326	268,372



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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.



Approved by the board on 07 January 2026 and signed on its behalf by:
K. IBRAHIMI
Director
07 January 2026

for the year ended 30 November 2025

		Share Capital	Retained earnings	Total equity
		£	£	£
	At 1 December 2023	100	108,685	108,785




	Profit for the period		159,587	159,587







	At 30 November 2024 and 1 December 2024	100	268,272	268,372
	Shares issued during the period	100		100



	Profit for the period		921,354	921,354

	Dividends		(139,500)	(139,500)
	At 30 November 2025	200	1,050,126	1,050,326

for the year ended 30 November 2025

General information

GREEN BIRDS CONSTRUCTION LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 13740796

Its registered office is:

Unit 3 599

Woolwich Road

SE7 7GS

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The director has assessed the company’s ability to continue as a going concern and confirm that the company has adequate resources to meet its obligations for at least 12 months from the date of approval of the financial statements. Accordingly, the accounts have been prepared on a going concern basis.

Accounting policies

Revenue recognition

The company generates turnover from providing construction services to customers. Performance obligations are satisfied over time as the construction services are delivered in accordance with the terms of each contract. Revenue is recognised based on the stage of completion of the work at the reporting date, measured by reference to the costs incurred in proportion to total estimated contract costs. Amounts billed in advance of work performed are recognised as deferred income, and amounts earned but not yet billed are recognised as accrued income.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Freehold buildings

2% Straight-line

Leasehold land and buildings

2% Straight-line

Plant and machinery

20% Straight-line

Motor vehicles

20% Straight-line

Furniture, fittings and equipment

20% Straight-line

The financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A for small entities and the Companies Act 2006. The accounts have been prepared under the historical cost convention. There have been no material changes in accounting policies during the period.

Leased assets

Leased assets (Operating leases):
Payments made under operating leases are charged to the profit and loss account on a straight-line basis over the term of the lease. Lease incentives received are recognised over the period of the lease.
Leased assets (Finance leases):
Assets held under finance leases are recognised as fixed assets at the lower of the fair value of the asset and the present value of the minimum lease payments. Depreciation is provided on the same basis as owned assets. Lease payments are apportioned between capital and interest, with the interest element recognised in the profit and loss account.

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Employee benefits

Defined contribution pensions

Defined contribution pension scheme:
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account in the period in which they become payable. Differences between contributions payable and those actually paid at year end are shown as accruals or prepayments.

Share-based payments

Share-based payments:
The company does not operate any share-based payment schemes. No amounts have been recognised in the financial statements in respect of share-based payments.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	9	2

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	301,629	54,805

		Total corporation tax	301,629	54,805





		Tax on profit on ordinary activities	301,629	54,805

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2025	2024
		-4117	£	£
		Profit on ordinary activities before tax	1,222,983	214,392

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	305,746	53,598
		Expenses not deductible for tax purposes	(4,117)	1,207




		Tax on profit on ordinary activities	301,629	54,805

5	Tangible fixed assets
			Motor vehicles	Total
			£	£
		Cost or revaluation
		At 1 December 2024	22,434	22,434
		Additions	26,195	26,195



		At 30 November 2025	48,629	48,629
		Depreciation
		At 1 December 2024	8,372	8,372
		Charge for the year	9,726	9,726



		At 30 November 2025	18,098	18,098
		Net book values
		At 30 November 2025	30,531	30,531
		At 30 November 2024	14,062	14,062

6	Debtors
			2025	2024
			£	£
		Trade debtors	1,092,912	20,070





		Other debtors	114,898	28,728

			1,207,810	48,798

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




		Trade creditors	-	150

		Taxes and social security	899,473	363,749
		Loans from directors	239	-
		Other creditors	40,553	-

			940,265	363,899

Share Capital

The issued share capital of the company consists of 200 ordinary shares of £1 each. All shares have been allocated, called up, and are fully paid, giving a total share capital of £200.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

10	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	139,500	-

			139,500	-

		Dividends by type:

		Equity dividends	139,500	-
			139,500	-

Transition to FRS 102

The impact from the transition to FRS 102 is as follows: