IRIS Accounts Production v25.4.12.37 06476636 Board of Directors 1.9.24 31.8.25 31.8.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06476636 2024-08-31 06476636 2025-08-31 06476636 2024-09-01 2025-08-31 06476636 2023-08-31 06476636 2023-09-01 2024-08-31 06476636 2024-08-31 06476636 ns15:EnglandWales 2024-09-01 2025-08-31 06476636 ns14:PoundSterling 2024-09-01 2025-08-31 06476636 ns10:Director1 2024-09-01 2025-08-31 06476636 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 06476636 ns10:SmallEntities 2024-09-01 2025-08-31 06476636 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 06476636 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 06476636 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 06476636 ns10:FullAccounts 2024-09-01 2025-08-31 06476636 ns10:Director2 2024-09-01 2025-08-31 06476636 ns10:RegisteredOffice 2024-09-01 2025-08-31 06476636 ns5:CurrentFinancialInstruments 2025-08-31 06476636 ns5:CurrentFinancialInstruments 2024-08-31 06476636 ns5:Non-currentFinancialInstruments 2025-08-31 06476636 ns5:Non-currentFinancialInstruments 2024-08-31 06476636 ns5:ShareCapital 2025-08-31 06476636 ns5:ShareCapital 2024-08-31 06476636 ns5:SharePremium 2025-08-31 06476636 ns5:SharePremium 2024-08-31 06476636 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 06476636 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 06476636 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-08-31 06476636 ns5:PlantMachinery 2024-08-31 06476636 ns5:FurnitureFittings 2024-08-31 06476636 ns5:MotorVehicles 2024-08-31 06476636 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-09-01 2025-08-31 06476636 ns5:PlantMachinery 2024-09-01 2025-08-31 06476636 ns5:FurnitureFittings 2024-09-01 2025-08-31 06476636 ns5:MotorVehicles 2024-09-01 2025-08-31 06476636 ns5:LongLeaseholdAssets ns5:LandBuildings 2025-08-31 06476636 ns5:PlantMachinery 2025-08-31 06476636 ns5:FurnitureFittings 2025-08-31 06476636 ns5:MotorVehicles 2025-08-31 06476636 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-08-31 06476636 ns5:PlantMachinery 2024-08-31 06476636 ns5:FurnitureFittings 2024-08-31 06476636 ns5:MotorVehicles 2024-08-31 06476636 ns5:CostValuation 2024-08-31 06476636 ns5:DisposalsRepaymentsInvestments 2025-08-31 06476636 ns5:CostValuation 2025-08-31 06476636 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 06476636 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 06476636 ns5:DeferredTaxation 2024-08-31 06476636 ns5:DeferredTaxation 2024-09-01 2025-08-31 06476636 ns5:DeferredTaxation 2025-08-31 06476636 ns10:Director1 1 2024-08-31 06476636 ns10:Director1 1 2023-08-31 06476636 ns10:Director1 1 2024-09-01 2025-08-31 06476636 ns10:Director1 1 2023-09-01 2024-08-31 06476636 ns10:Director1 1 2025-08-31 06476636 ns10:Director1 1 2024-08-31 06476636 2 ns10:Director2 2024-08-31 06476636 2 ns10:Director2 2023-08-31 06476636 2 ns10:Director2 2024-09-01 2025-08-31 06476636 2 ns10:Director2 2023-09-01 2024-08-31 06476636 2 ns10:Director2 2025-08-31 06476636 2 ns10:Director2 2024-08-31

REGISTERED NUMBER: 06476636 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| GIELLY GREEN LIMITED |

| GIELLY GREEN LIMITED (REGISTERED NUMBER: 06476636) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| GIELLY GREEN LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | S Geffen

| S Greenberg

| REGISTERED OFFICE: | 1 Kings Avenue

| Winchmore Hill

| London

| N21 3NA

| REGISTERED NUMBER: | 06476636 (England and Wales)

| ACCOUNTANTS: | AGK Partners

| Chartered Accountants

| 1 Kings Avenue

| Winchmore Hill

| London

| N21 3NA

| GIELLY GREEN LIMITED (REGISTERED NUMBER: 06476636) |

BALANCE SHEET

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 553,879 |  | 578,105 |  |

Investments | 5 | - |  | 139 |  |

553,879 |  | 578,244 |  |

CURRENT ASSETS

Stocks | 248,049 |  | 230,323 |  |

Debtors | 6 | 1,338,435 |  | 837,937 |  |

Cash at bank and in hand | 1,468 |  | 236,144 |  |

1,587,952 |  | 1,304,404 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,561,359 |  | 1,467,162 |  |

NET CURRENT ASSETS/(LIABILITIES) | 26,593 |  | (162,758 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 580,472 |  | 415,486 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (248,943 | ) | (85,833 | ) |

PROVISIONS FOR LIABILITIES | 9 | (46,736 | ) | (51,564 | ) |

NET ASSETS | 284,793 |  | 278,089 |  |

CAPITAL AND RESERVES

Called up share capital | 139 |  | 139 |  |

Share premium | 194,461 |  | 194,461 |  |

Retained earnings | 90,193 |  | 83,489 |  |

284,793 |  | 278,089 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

| GIELLY GREEN LIMITED (REGISTERED NUMBER: 06476636) |

BALANCE SHEET - continued

31 AUGUST 2025

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 10 March 2026 and were signed on its behalf by:

S Greenberg - Director

| GIELLY GREEN LIMITED (REGISTERED NUMBER: 06476636) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Gielly Green 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

| Significant judgements and estimates

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and future periods.

| There are no significant judgements or estimates involved in the preparation of the financial statements.

| 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

| Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

| Leasehold |  | Over the term of the lease |  |

| Plant & Machinery |  | 10% straight line |  |

| Motor Vehicles |  | 20% straight line |  |

| Fixtures & Fittings |  | 10% straight line |  |

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

| Financial instruments

| Basic financial assets and liabilities, which include debtors, creditors, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

| GIELLY GREEN LIMITED (REGISTERED NUMBER: 06476636) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

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

| Hire purchase and leasing commitments

| Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.

| Pension costs and other post-retirement benefits

| The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 45 (2024 - 45 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Long |  | Plant and |  | and |  | Motor |

| leasehold |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 September 2024 | 726,272 |  | 175,468 |  | 205,720 |  | 101,405 |  | 1,208,865 |  |

| Additions | 31,422 |  | 8,475 |  | 12,421 |  | - |  | 52,318 |  |

| At 31 August 2025 | 757,694 |  | 183,943 |  | 218,141 |  | 101,405 |  | 1,261,183 |  |

| DEPRECIATION

| At 1 September 2024 | 354,422 |  | 107,019 |  | 67,914 |  | 101,405 |  | 630,760 |  |

| Charge for year | 37,885 |  | 16,965 |  | 21,694 |  | - |  | 76,544 |  |

| At 31 August 2025 | 392,307 |  | 123,984 |  | 89,608 |  | 101,405 |  | 707,304 |  |

| NET BOOK VALUE

| At 31 August 2025 | 365,387 |  | 59,959 |  | 128,533 |  | - |  | 553,879 |  |

| At 31 August 2024 | 371,850 |  | 68,449 |  | 137,806 |  | - |  | 578,105 |  |

| GIELLY GREEN LIMITED (REGISTERED NUMBER: 06476636) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 September 2024 | 139 |  |

| Disposals | (139 | ) |

| At 31 August 2025 | - |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | 139 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 38,334 |  | 41,202 |  |

| Amounts owed by group undertakings | 969,229 |  | 540,828 |  |

| Other debtors | 330,872 |  | 255,907 |  |

1,338,435 |  | 837,937 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 153,422 |  | 71,875 |  |

| Trade creditors | 426,654 |  | 258,397 |  |

| Taxation and social security | 476,937 |  | 564,281 |  |

| Other creditors | 504,346 |  | 572,609 |  |

1,561,359 |  | 1,467,162 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 147,917 |  | 64,583 |  |

| Other creditors | 101,026 |  | 21,250 |  |

248,943 |  | 85,833 |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 46,736 |  | 51,564 |  |

| Deferred |

| tax |

£ |

| Balance at 1 September 2024 | 51,564 |  |

| Provided during year | (4,828 | ) |

| Balance at 31 August 2025 | 46,736 |  |

| GIELLY GREEN LIMITED (REGISTERED NUMBER: 06476636) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025 | 2024 |

£ | £ |

| S Greenberg

| Balance outstanding at start of year | 134,077 |  | (51 | ) |

| Amounts advanced | 145,133 |  | 134,128 |  |

| Amounts repaid | (194,938 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 84,272 |  | 134,077 |  |

| S Geffen

| Balance outstanding at start of year | 36,579 |  | (6,509 | ) |

| Amounts advanced | 63,975 |  | 43,088 |  |

| Amounts repaid | (78,559 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 21,995 |  | 36,579 |  |

| During the year when the director loan account balance was overdrawn, total interest of £5,190 has been charged at an official rate of interest.

11. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group