Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 2 false 2024-06-01 false Property management and development 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07268085 2024-06-01 2025-05-31 07268085 2023-06-01 2024-05-31 07268085 2025-05-31 07268085 2024-05-31 07268085 c:Director1 2024-06-01 2025-05-31 07268085 d:FurnitureFittings 2024-06-01 2025-05-31 07268085 d:FurnitureFittings 2025-05-31 07268085 d:FurnitureFittings 2024-05-31 07268085 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 07268085 d:FreeholdInvestmentProperty 2025-05-31 07268085 d:FreeholdInvestmentProperty 2024-05-31 07268085 d:CurrentFinancialInstruments 2025-05-31 07268085 d:CurrentFinancialInstruments 2024-05-31 07268085 d:Non-currentFinancialInstruments 2025-05-31 07268085 d:Non-currentFinancialInstruments 2024-05-31 07268085 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 07268085 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 07268085 d:Non-currentFinancialInstruments d:AfterOneYear 2025-05-31 07268085 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 07268085 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-05-31 07268085 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-05-31 07268085 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-05-31 07268085 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-05-31 07268085 d:ShareCapital 2025-05-31 07268085 d:ShareCapital 2024-05-31 07268085 d:RetainedEarningsAccumulatedLosses 2025-05-31 07268085 d:RetainedEarningsAccumulatedLosses 2024-05-31 07268085 c:FRS102 2024-06-01 2025-05-31 07268085 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 07268085 c:FullAccounts 2024-06-01 2025-05-31 07268085 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 07268085 2 2024-06-01 2025-05-31 07268085 e:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: 07268085 GREENEBARD LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
GREENEBARD LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 8
GREENEBARD LIMITED REGISTERED NUMBER: 07268085 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,733 |  | 3,133
Investment property | 5 |  | 156,660 |  | 156,660
|  |  | 159,393 |  | 159,793
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 2 |  | 2 |
Cash at bank and in hand | 7 | 6,339 |  | 8,220 |
|  | 6,341 |  | 8,222 |
Creditors: amounts falling due within one year | 8 | (3,810) |  | (3,791) |
Net current assets |  |  | 2,531 |  | 4,431
Total assets less current liabilities |  |  | 161,924 |  | 164,224
Creditors: amounts falling due after more than one year | 9 |  | (137,187) |  | (137,946)
Net assets |  |  | 24,737 |  | 26,278
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 24,735 |  | 26,276
|  |  | 24,737 |  | 26,278
Page 1
GREENEBARD LIMITED REGISTERED NUMBER: 07268085 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 January 2026.
E. F. D. Greene
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
GREENEBARD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
The company is a private company limited by share capital, incorporated in the United Kingdom and registered in Emngland and Wales under registration number 07268085. The address of its registered office is 14th Floor, 33 Cavendish Square, London, W1G 0PW. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis as it is the intention of the Directors for the company to remain in operation for the next 12 months and the loan owed by the company under common control will not be requested for payment.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue represents rents and service charges receivable recognised in the period in which the services are provided in accordance with the rental agreement. Rent receivable is invoiced monthly at the beginning of the month for which the rental income relates.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
GREENEBARD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 10 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Investment property
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | 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. Page 4
GREENEBARD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.12 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due within the operating cycle fall into this category of financial instruments. 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 the deduction of all its liabilities. Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Page 5
GREENEBARD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.12 | Financial instruments (continued)
Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 June 2024 | 4,000
| At 31 May 2025 | 4,000
| Depreciation |
| At 1 June 2024 | 867
| Charge for the year on owned assets | 400
| At 31 May 2025 | 1,267
| Net book value |
| At 31 May 2025 | 2,733
| At 31 May 2024 | 3,133
Page 6
GREENEBARD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
5. | Investment property
|  | Investment property
|  | £
| Valuation |
| At 1 June 2024 | 156,660
| At 31 May 2025 | 156,660
The 2025 valuations were made by the directors, on an open market value for existing use basis.
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Called up share capital not paid | 2 | 2
|  | 2 | 2
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 6,339 | 8,220
|  | 6,339 | 8,220
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 760 | 741
| Other creditors | 1,300 | 1,300
| Accruals and deferred income | 1,750 | 1,750
|  | 3,810 | 3,791
Page 7
GREENEBARD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 137,187 | 137,946
|  | 137,187 | 137,946
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Other loans | 760 | 741
|  | 760 | 741
| Amounts falling due 2-5 years |  |
| Other loans | 3,237 | 3,157
|  | 3,237 | 3,157
| Amounts falling due after more than 5 years |  |
| Other loans | 133,950 | 134,790
|  | 133,950 | 134,790
|  | 137,947 | 138,688
11. | Related party transactions
| At the year end, included in loans, is an amount of £137,947 (2024: £138,688) owed to a company under common control.
Page 8