Company registration number 07412648 (England and Wales)
GREENHOARD LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
GREENHOARD LTD
CONTENTS
- 1 -
Page
Company Information
1
Statement of financial position
2 - 3
Statement of changes in equity
4
Notes to the financial statements
5 - 8
GREENHOARD LTD
COMPANY INFORMATION
Director
Mr M Robinson
Company number
07412648
Registered office
Unit 9
Greenhey Place
East Gillibrands
Skelmersdale
Lancashire
England
WN8 9SA
Accountants
Fairhurst Accountants Ltd
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB
GREENHOARD LTD
STATEMENT OF FINANCIAL POSITION
As At 31 October 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
537,025
639,680
Current assets
Stocks
246,517
301,270
Debtors
5
233,873
265,252
Cash at bank and in hand
123,620
36,362
604,010
602,884
Creditors: amounts falling due within one year
Loans and overdrafts
-
0
17,362
Obligations under finance leases
124,646
119,018
Taxation and social security
77,821
50,507
Other creditors
200,056
219,875
402,523
406,762
Net current assets
201,487
196,122
Total assets less current liabilities
738,512
835,802
Creditors: amounts falling due after more than one year
Obligations under finance leases
265,309
359,216
(265,309)
(359,216)
Provisions for liabilities
(50,046)
(65,003)
Net assets
423,157
411,583
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
422,157
410,583
Total equity
423,157
411,583
GREENHOARD LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
As At 31 October 2025
- 3 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 March 2026
Mr M Robinson
Director
Company registration number 07412648 (England and Wales)
GREENHOARD LTD
STATEMENT OF CHANGES IN EQUITY
For The Year Ended 31 October 2025
- 4 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 November 2023
1,000
421,058
422,058
Year ended 31 October 2024:
Profit and total comprehensive income
-
59,345
59,345
Dividends
-
(69,820)
(69,820)
Balance at 31 October 2024
1,000
410,583
411,583
Year ended 31 October 2025:
Profit and total comprehensive income
-
80,077
80,077
Dividends
-
(68,503)
(68,503)
Balance at 31 October 2025
1,000
422,157
423,157
GREENHOARD LTD
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 October 2025
- 5 -
1
Accounting policies
Company information

Greenhoard Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 9, Greenhey Place, East Gillibrands, Skelmersdale, Lancashire, England, WN8 9SA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue is measured at the fir value of the consideration received or receivable, excluding discounts and value added tax.

1.4
Intangible fixed assets - goodwill

Intellectual property, being the amount paid in connection with the acquisition of a business in 2012 was been fully amortised.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
20% on reducing balance
Fixtures and fittings
25% on reducing balance
Computer equipment
33% on cost
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

GREENHOARD LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 October 2025
1
Accounting policies
(Continued)
- 6 -
1.7
Stocks

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

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Taxation
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

GREENHOARD LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 October 2025
- 7 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
11
11
3
Intangible fixed assets
Goodwill
£
Cost
At 1 November 2024 and 31 October 2025
20,000
Amortisation and impairment
At 1 November 2024 and 31 October 2025
20,000
Carrying amount
At 31 October 2025
-
0
At 31 October 2024
-
0
4
Tangible fixed assets
Plant and machinery
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 November 2024
652,740
12,607
1,021
359,802
1,026,170
Additions
75,066
-
0
-
0
-
0
75,066
Disposals
(52,469)
-
0
-
0
-
0
(52,469)
At 31 October 2025
675,337
12,607
1,021
359,802
1,048,767
Depreciation and impairment
At 1 November 2024
287,209
9,759
980
88,542
386,490
Depreciation charged in the year
88,119
712
41
67,815
156,687
Eliminated in respect of disposals
(31,435)
-
0
-
0
-
0
(31,435)
At 31 October 2025
343,893
10,471
1,021
156,357
511,742
Carrying amount
At 31 October 2025
331,444
2,136
-
0
203,445
537,025
At 31 October 2024
365,531
2,848
41
271,260
639,680
GREENHOARD LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 October 2025
- 8 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
232,463
213,701
Other debtors
1,410
51,551
233,873
265,252
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
-
0
17,362
Trade creditors
195,490
186,590
Corporation tax
48,316
5,902
Other taxation and social security
29,505
44,605
Other creditors
129,212
152,303
402,523
406,762
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
265,309
359,216
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