Hardy Green Limited 09178471 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is engineering consultancy Digita Accounts Production Advanced 6.30.9574.0 true 09178471 2025-04-01 2026-03-31 09178471 2026-03-31 09178471 bus:OrdinaryShareClass1 2026-03-31 09178471 core:CurrentFinancialInstruments 2026-03-31 09178471 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 09178471 core:MotorVehicles 2026-03-31 09178471 core:OfficeEquipment 2026-03-31 09178471 core:PlantMachinery 2026-03-31 09178471 bus:SmallEntities 2025-04-01 2026-03-31 09178471 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 09178471 bus:FilletedAccounts 2025-04-01 2026-03-31 09178471 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09178471 bus:RegisteredOffice 2025-04-01 2026-03-31 09178471 bus:CompanySecretaryDirector2 2025-04-01 2026-03-31 09178471 bus:Director1 2025-04-01 2026-03-31 09178471 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 09178471 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09178471 bus:Agent1 2025-04-01 2026-03-31 09178471 core:MotorVehicles 2025-04-01 2026-03-31 09178471 core:OfficeEquipment 2025-04-01 2026-03-31 09178471 core:PlantMachinery 2025-04-01 2026-03-31 09178471 countries:UnitedKingdom 2025-04-01 2026-03-31 09178471 2025-03-31 09178471 core:MotorVehicles 2025-03-31 09178471 core:OfficeEquipment 2025-03-31 09178471 core:PlantMachinery 2025-03-31 09178471 2024-04-01 2025-03-31 09178471 2025-03-31 09178471 bus:OrdinaryShareClass1 2025-03-31 09178471 core:CurrentFinancialInstruments 2025-03-31 09178471 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 09178471 core:MotorVehicles 2025-03-31 09178471 core:OfficeEquipment 2025-03-31 09178471 core:PlantMachinery 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 09178471

Hardy Green Limited
Annual Report and Unaudited Financial Statements Year Ended 31 March 2026

Chartered Accountants

Hardy Green Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

Hardy Green Limited

Company Information

Directors | Mr J Tye Mrs S Tye

Company secretary | Mrs S Tye

Registered office | Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Accountants | Edwards and Keeping Limited Chartered Accountants Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Hardy Green Limitedfor 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 Hardy Green Limited for the year ended 31 March 2026 as set out on pages 3 to 7 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
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Hardy Green Limited, as a body, in accordance with the terms of our engagement letter dated 6 June 2024. Our work has been undertaken solely to prepare for your approval the accounts of Hardy Green Limited and state those matters that we have agreed to state to the Board of Directors of Hardy Green 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 Hardy Green Limited and its Board of Directors as a body for our work or for this report.

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

We have not been instructed to carry out an audit or a review of the accounts of Hardy Green 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 accounts.

Edwards and Keeping Limited
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

22 May 2026

Hardy Green Limited

(Registration number: 09178471)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 11,767 | 21,391
Investment property | 5 | 302,728 | 302,728
|  | 314,495 | 324,119
Current assets |  |  |
Debtors | 6 | 536 | 763
Cash at bank and in hand |  | 98,085 | 97,095
|  | 98,621 | 97,858
Creditors: Amounts falling due within one year | 7 | (13,116) | (20,699)
Net current assets |  | 85,505 | 77,159
Net assets |  | 400,000 | 401,278
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Profit and loss account |  | 399,900 | 401,178
Shareholders' funds |  | 400,000 | 401,278

For the financial 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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 May 2026 and signed on its behalf by:

Mrs S Tye Company secretary and director |  |

Hardy Green Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA
England

The principal place of business is:
Possum House
1 Bramdon Lane
Portesham
Dorset
DT3 4HG

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Hardy Green Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 20% straight line
Motor vehicles | 20% straight line
Office equipment | 20% straight line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate, as determined annually by the directors. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Hardy Green Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

4 | Tangible assets

| Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost
At 1 April 2025 | 54,768 | 254 | 19,500 | 74,522
Disposals | - | - | (15,000) | (15,000)
At 31 March 2026 | 54,768 | 254 | 4,500 | 59,522
Depreciation
At 1 April 2025 | 33,538 | 93 | 19,500 | 53,131
Charge for the year | 9,573 | 51 | - | 9,624
Eliminated on disposal | - | - | (15,000) | (15,000)
At 31 March 2026 | 43,111 | 144 | 4,500 | 47,755
Carrying amount
At 31 March 2026 | 11,657 | 110 | - | 11,767
At 31 March 2025 | 21,230 | 161 | - | 21,391

5 | Investment properties

| 2026 £
At 1 April | 302,728
At 31 March | 302,728

The investment properties are reflected in the accounts at their estimated open market value at the year end, as determined by the company's directors.
There was also a valuation of the investment property undertaken by an independent valuer in August 2024, with the values being the same as those reflected in the accounts at the year end.

6 | Debtors

| 2026 £ | 2025 £
Other debtors | 536 | 763
| 536 | 763

7 | Creditors

| 2026 £ | 2025 £
Due within one year |  |
Trade creditors | 1,728 | -
Taxation and social security | 142 | 546
Accruals and deferred income | 1,980 | 2,811
Other creditors | 9,266 | 17,342
| 13,116 | 20,699

Hardy Green Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

8 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100