Greenandrock Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11001523

GREENANDROCK LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2025

GREENANDROCK LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

GREENANDROCK LIMITED

OFFICERS AND PROFESSIONAL ADVISERS

The board of directors	Mr J E Orriss
	Mrs F A Orriss
	Mr W K Gelston

Registered office	7 Kingsdale Road
	Berkhamsted
	Hertfordshire
	HP4 3BS

Accountants	Wilkins Southworth
	Chartered Certified Accountants
	10-12 High Street
	Barnes
	London
	SW13 9LW

GREENANDROCK LIMITED

STATEMENT OF FINANCIAL POSITION

31 December 2025

	2025		2024
Note	£	£	£

CURRENT ASSETS

Stocks		999,672	2,179,075
Debtors	6	191	4,051
Cash at bank and in hand		463,345	122
		--------------	--------------
		1,463,208	2,183,248

CREDITORS: amounts falling due within one year	7	( 516,200)		( 780,669)
		--------------		--------------
NET CURRENT ASSETS			947,008	1,402,579
			-----------	--------------
TOTAL ASSETS LESS CURRENT LIABILITIES			947,008	1,402,579

CREDITORS: amounts falling due after more than one year	8	( 17,424)	( 360,478)
		-----------	--------------
NET ASSETS		929,584	1,042,101
		-----------	--------------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	929,484	1,042,001
	-----------	--------------
SHAREHOLDERS FUNDS	929,584	1,042,101
	-----------	--------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

GREENANDROCK LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 23 April 2026 , and are signed on behalf of the board by:

Mr J E Orriss

Director

Company registration number: 11001523

GREENANDROCK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 7 Kingsdale Road, Berkhamsted, Hertfordshire, HP4 3BS.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	33% straight line
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible assets

	Fixtures and fittings	Total
	£	£
Cost
At 1 January 2025 and 31 December 2025	9,392	9,392
	--------	--------
Depreciation
At 1 January 2025 and 31 December 2025	9,392	9,392
	--------	--------
Carrying amount
At 31 December 2025	–	–
	--------	--------
At 31 December 2024	–	–
	--------	--------

6. Debtors

	2025	2024
	£	£
Other debtors	191	4,051
	-----	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	–	422
Other creditors	516,200	780,247
	-----------	-----------
	516,200	780,669
	-----------	-----------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	17,424	360,478
	---------	-----------