REGISTERED NUMBER: 10974328 (England and Wales)

GREENLINK OUTDOOR LIVING LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S B Edwards

SECRETARY:

Mrs H R Edwards

REGISTERED OFFICE:

King Arthurs Court

Maidstone Road

Charing

Ashford

Kent

TN27 0JS

REGISTERED NUMBER:

10974328 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

FIXED ASSETS

Tangible assets

4

67,079

26,820

CURRENT ASSETS

Stocks

32,587

61,725

Debtors

5

39,861

500

72,448

62,225

CREDITORS

Amounts falling due within one year

6

(81,580

)

(66,361

)

NET CURRENT LIABILITIES

(9,132

)

(4,136

)

TOTAL ASSETS LESS CURRENT LIABILITIES

57,947

22,684

CREDITORS

Amounts falling due after more than one year

7

(21,838

)

(14,122

)

NET ASSETS

36,109

8,562

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

8

36,108

8,561

36,109

8,562

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 May 2026 and were signed by:

Mr S B Edwards - Director

1.	STATUTORY INFORMATION

Greenlink Outdoor Living Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixture & Fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Fixture &

Computer

machinery

Fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

107,846

442

2,442

110,730

Additions

63,572

-

-

63,572

At 31 August 2025

171,418

442

2,442

174,302

DEPRECIATION

At 1 September 2024

82,575

110

1,225

83,910

Charge for year

22,388

111

814

23,313

At 31 August 2025

104,963

221

2,039

107,223

NET BOOK VALUE

At 31 August 2025

66,455

221

403

67,079

At 31 August 2024

25,271

332

1,217

26,820

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

39,361

-

Sundry debtors

500

500

39,861

500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,172

17,255

Other loans

14,126

10,290

Hire purchase contracts

5,137

660

Trade creditors

16,651

7,896

Social security and other taxes

3,560

2,640

VAT

17,988

9,445

Sundry creditors

16,800

17,161

Directors' current accounts

3,446

389

Accrued expenses

700

625

81,580

66,361

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 1-2 years

-

14,122

Hire purchase contracts

21,838

-

21,838

14,122

8.

RESERVES

Retained

earnings

£

At 1 September 2024

8,561

Profit for the year

40,547

Dividends

(13,000

)

At 31 August 2025

36,108