Company registration number 09101903 (England and Wales)
GREEN ELECTRONICS GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
GREEN ELECTRONICS GROUP LIMITED
COMPANY INFORMATION
Director
Mr A D Ottway
Company number
09101903
Registered office
Unit 18
Great Western Business Park
McKenzie Way
Worcester
Worcestershire
WR4 9GN
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Santander UK Plc
PO Box 382
21 Prescott Street
London
E1 8AD
GREEN ELECTRONICS GROUP LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
GREEN ELECTRONICS GROUP LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF GREEN ELECTRONICS GROUP LIMITED FOR THE PERIOD ENDED 31 JULY 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Green Electronics Group Limited for the period ended 31 July 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Green Electronics Group Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Green Electronics Group Limited and state those matters that we have agreed to state to the b oard of d irectors of Green Electronics Group Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Green Electronics Group Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Green Electronics Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Green Electronics Group Limited. You consider that Green Electronics Group Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Green Electronics Group Limited. 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 f inancial statements.

Ormerod Rutter Limited
12 March 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
GREEN ELECTRONICS GROUP LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 2 -
31 July 2025
30 June 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
360,224
370,120
Investments
4
12,157
12,162
372,381
382,282
Current assets
Debtors
5
1,139,212
757,589
Cash at bank and in hand
256,973
1,700,353
1,396,185
2,457,942
Creditors: amounts falling due within one year
6
(1,363,697)
(26,319)
Net current assets
32,488
2,431,623
Total assets less current liabilities
404,869
2,813,905
Provisions for liabilities
7
(666)
(895)
Net assets
404,203
2,813,010
Capital and reserves
Called up share capital
8
101
101
Profit and loss reserves
404,102
2,812,909
Total equity
404,203
2,813,010

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

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

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.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 12 March 2026
Mr A D Ottway
Director
Company registration number 09101903 (England and Wales)
GREEN ELECTRONICS GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Green Electronics Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 18, Great Western Business Park, McKenzie Way, Worcester, Worcestershire, United Kingdom, WR4 9GN.

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 have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
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:

Long leasehold
2% on cost
Fixtures and fittings
20% on reducing balance
Website
33% on cost
1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

GREEN ELECTRONICS GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account 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.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

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

2025
2024
Number
Number
Total
1
1
GREEN ELECTRONICS GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
- 5 -
3
Tangible fixed assets
Long leasehold
Fixtures and fittings
Website
Total
£
£
£
£
Cost
At 1 July 2024 and 31 July 2025
458,074
27,360
36,975
522,409
Depreciation and impairment
At 1 July 2024
91,626
23,688
36,975
152,289
Depreciation charged in the period
9,162
734
-
0
9,896
At 31 July 2025
100,788
24,422
36,975
162,185
Carrying amount
At 31 July 2025
357,286
2,938
-
0
360,224
At 30 June 2024
366,448
3,672
-
0
370,120
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
12,157
12,162
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 July 2024
12,162
Disposal
(5)
At 31 July 2025
12,157
Carrying amount
At 31 July 2025
12,157
At 30 June 2024
12,162
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
1,097,976
753,967
Other debtors
41,236
3,622
1,139,212
757,589
GREEN ELECTRONICS GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
198
-
0
Amounts owed to group undertakings
1,307,850
-
0
Taxation and social security
31,554
24,942
Other creditors
24,095
1,377
1,363,697
26,319
7
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
666
895
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
101
101
101
101
9
Related party transactions

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.

10
Control

Ultimate parent company

The ultimate parent company is Lit Effects Limited, a company registered in England and Wales.

Ultimate controlling party

The ultimate controlling party is Mr A D Ottway by virtue of his interest in the ultimate parent company.

2025-07-31 2024-07-01 false false false 12 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr A D Ottway 09101903 2024-07-01 2025-07-31 09101903 bus:Director1 2024-07-01 2025-07-31 09101903 bus:RegisteredOffice 2024-07-01 2025-07-31 09101903 bus:Agent1 2024-07-01 2025-07-31 09101903 2025-07-31 09101903 2024-06-30 09101903 core:LandBuildings core:OwnedOrFreeholdAssets 2025-07-31 09101903 core:FurnitureFittings 2025-07-31 09101903 core:ComputerEquipment 2025-07-31 09101903 core:LandBuildings core:OwnedOrFreeholdAssets 2024-06-30 09101903 core:FurnitureFittings 2024-06-30 09101903 core:ComputerEquipment 2024-06-30 09101903 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 09101903 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 09101903 core:CurrentFinancialInstruments 2025-07-31 09101903 core:CurrentFinancialInstruments 2024-06-30 09101903 core:ShareCapital 2025-07-31 09101903 core:ShareCapital 2024-06-30 09101903 core:RetainedEarningsAccumulatedLosses 2025-07-31 09101903 core:RetainedEarningsAccumulatedLosses 2024-06-30 09101903 core:ShareCapitalOrdinaryShareClass1 2025-07-31 09101903 core:ShareCapitalOrdinaryShareClass1 2024-06-30 09101903 core:LandBuildings core:OwnedOrFreeholdAssets 2024-07-01 2025-07-31 09101903 core:FurnitureFittings 2024-07-01 2025-07-31 09101903 core:ComputerEquipment 2024-07-01 2025-07-31 09101903 2023-07-01 2024-06-30 09101903 core:LandBuildings core:OwnedOrFreeholdAssets 2024-06-30 09101903 core:FurnitureFittings 2024-06-30 09101903 core:ComputerEquipment 2024-06-30 09101903 2024-06-30 09101903 bus:OrdinaryShareClass1 2024-07-01 2025-07-31 09101903 bus:OrdinaryShareClass1 2025-07-31 09101903 bus:OrdinaryShareClass1 2024-06-30 09101903 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-07-31 09101903 bus:FRS102 2024-07-01 2025-07-31 09101903 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-07-31 09101903 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-07-31 09101903 bus:FullAccounts 2024-07-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP