REGISTERED NUMBER: 06016789 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Green Valley (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs H Conway

SECRETARY:

Mr M Conway

REGISTERED OFFICE:

164 Mollison Way

Edgware

Middlesex

HA8 5QZ

REGISTERED NUMBER:

06016789 (England and Wales)

ACCOUNTANTS:

L P Patel & Co Limited

Accountants & Tax Advisers

164 Mollison Way

Edgware

Middlesex

HA8 5QZ

FIXED ASSETS

Property, plant and equipment

4

3,996

4,996

CURRENT ASSETS

Inventories

19,402

16,873

Debtors

5

5,534

2,451

Cash in hand

7,917

1,535

32,853

20,859

CREDITORS

Amounts falling due within one year

6

23,375

14,115

NET CURRENT ASSETS

9,478

6,744

TOTAL ASSETS LESS CURRENT LIABILITIES

13,474

11,740

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

13,374

11,640

SHAREHOLDERS' FUNDS

13,474

11,740

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 her 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:

Mrs H Conway - Director

1.	STATUTORY INFORMATION

Green Valley (UK) Limited 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

Revenue 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.

Equipment

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

Computer

Equipment

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

3,299

3,892

36,466

3,053

46,710

DEPRECIATION

At 1 September 2024

2,889

3,804

32,171

2,850

41,714

Charge for year

82

18

859

41

1,000

At 31 August 2025

2,971

3,822

33,030

2,891

42,714

NET BOOK VALUE

At 31 August 2025

328

70

3,436

162

3,996

At 31 August 2024

410

88

4,295

203

4,996

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

4,879

2,262

Other debtors

655

189

5,534

2,451

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

10,048

7,791

Trade creditors

7,464

1,930

Taxation and social security

5,263

3,794

Other creditors

600

600

23,375

14,115

7.	DEFERRED TAX

£

Balance at 1 September 2024

(189

)

Accelerated capital allowances

16

Balance at 31 August 2025

(173

)

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 September 2024

11,640

Profit for the year

13,734

Dividends

(12,000

)

At 31 August 2025

13,374