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