Company Registration No. 06147368 (England and Wales)
Green Eye Limited
Unaudited accounts
for the year ended 31 March 2026
Green Eye Limited
Company Information
for the year ended 31 March 2026
Company Number
06147368 (England and Wales)
Registered Office
26 Berkeley Square
Bristol
Avon
BS8 1HP
England
Accountants
Evans Entwistle
26 Berkeley Square
Bristol
BS8 1HP
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Green Eye Limited
for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Green Eye Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
26 Berkeley Square
Bristol
BS8 1HP
12 May 2026
Green Eye Limited
Statement of financial position
as at 31 March 2026
Tangible assets
28,029
42,755
Cash at bank and in hand
72,415
52,053
Creditors: amounts falling due within one year
(30,707)
(35,047)
Net current assets
42,862
48,263
Total assets less current liabilities
70,891
91,018
Creditors: amounts falling due after more than one year
(3,543)
(10,933)
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
64,197
79,985
Shareholders' funds
64,297
80,085
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 May 2026 and were signed on its behalf by
Robert G. Carter
Director
Company Registration No. 06147368
Green Eye Limited
Notes to the Accounts
for the year ended 31 March 2026
Green Eye Limited is a private company, limited by shares, registered in England and Wales, registration number 06147368. The registered office is 26 Berkeley Square, Bristol, Avon, BS8 1HP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 year straight line
Motor vehicles
25% reducing balance for owned vehicles. Tern of the leased for leased vehicles.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Assets held under lease and hire purchase contracts are capitalised and depreciated the shorter of their useful lives or the term of the lease. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Green Eye Limited
Notes to the Accounts
for the year ended 31 March 2026
Contributions to defined contribution plans are expensed in the period to which they relate.
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 April 2025
27,159
56,549
83,708
At 31 March 2026
27,159
56,549
83,708
At 1 April 2025
13,317
27,636
40,953
Charge for the year
5,600
9,126
14,726
At 31 March 2026
18,917
36,762
55,679
At 31 March 2026
8,242
19,787
28,029
At 31 March 2025
13,842
28,913
42,755
Amounts falling due within one year
Accrued income and prepayments
1,154
1,576
7
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
8,199
8,199
Taxes and social security
10,614
15,264
Green Eye Limited
Notes to the Accounts
for the year ended 31 March 2026
8
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
2,733
10,933
Loans from directors
810
-
9
Deferred taxation
2026
2025
Accelerated capital allowances
3,051
-
Charged to the profit and loss account
3,051
-
Provision at end of year
3,051
-
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
11
Operating lease commitments
2026
2025
At 31 March 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
8,199
8,199
Later than one year and not later than five years
2,733
10,933
12
Average number of employees
During the year the average number of employees was 1 (2025: 1).