REGISTERED NUMBER: 04920724 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Greener Transport Limited

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

8

DIRECTOR:

Mr J P Greener

REGISTERED OFFICE:

Eldo House

Kempson Way

Suffolk Business Park

Bury St Edmunds

Suffolk

IP32 7AR

BUSINESS ADDRESS:

80 Home Farm Lane

Bury St Edmunds

Suffolk

IP33 2QL

REGISTERED NUMBER:

04920724 (England and Wales)

ACCOUNTANTS:

Knights Lowe Chartered Accountants

Eldo House

Kempson Way

Suffolk Business Park

Bury St Edmunds

Suffolk

IP32 7AR

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

504,518

519,759

504,518

519,759

CURRENT ASSETS

Debtors

7

27,313

35,666

Cash at bank

40,421

61,832

67,734

97,498

CREDITORS

Amounts falling due within one year

8

106,838

118,183

NET CURRENT LIABILITIES

(39,104

)

(20,685

)

TOTAL ASSETS LESS CURRENT LIABILITIES

465,414

499,074

CREDITORS

Amounts falling due after more than one year

9

-

(10,033

)

PROVISIONS FOR LIABILITIES

11

(10,908

)

(14,435

)

NET ASSETS

454,506

474,606

CAPITAL AND RESERVES

Called up share capital

12

100

100

Retained earnings

454,406

474,506

SHAREHOLDERS' FUNDS

454,506

474,606

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 31 May 2026 and were signed by:

Mr J P Greener - Director

1.	STATUTORY INFORMATION

Greener Transport 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Going concern

The company has net current liabilities and is, therefore, dependent on the financial support of the director in the short term. Such support will be available for the foreseeable future until at least 12 months from the date of the directors report. That being the case, the director considers it appropriate to prepare the accounts on the going concern basis.

Revenue recognition

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

Turnover represents the amount derived from the provision of goods and services falling within the company's activities.

Revenue is recognised upon proof of delivery at which point invoices are raised and sales are recorded in the accounting system.

Goodwill

Acquired goodwill has been written off in equal annual instalments over its estimated useful economic life of 10 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Freehold property - 2% on cost from the year following the year of acquisition

Plant and machinery - 25% on reducing balance

Fixtures and fittings - 15% on cost

Motor vehicles - 25% on reducing balance

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the transaction constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the company intends to either settle on a net basis, or to realise the asset and settle the liability simultaneously.

Debt instruments that are classified as payable or receivable within one year on initial recognition are measured at the undiscounted amount of cash or other consideration expected to be paid or received, net of impairment.

Financial assets are derecognised when, and only when (a) the contractual rights to the cash flows from the financial asset expire or are settled, (b) the company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or (c) the company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce constant periodic rates of charge on the net obligations outstanding in each period.

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss.

Non-financial assets

An asset is impaired where the is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

Financial assets

For financial assets carried at amortised cost, the amount of impairment is the difference between the asset's carrying amount and the present value of estimated future cash flows, discounted at the financial asset's original effective interest rate.

For financial assets carried at cost less impairment, the impairment loss is the difference between the asset's carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.

4.	EMPLOYEES AND DIRECTORS

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

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

186,000

AMORTISATION

At 1 January 2025

and 31 December 2025

186,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

6.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

534,909

210,795

745,704

Additions

17,295

2,842

20,137

Disposals

-

(15,009

)

(15,009

)

At 31 December 2025

552,204

198,628

750,832

DEPRECIATION

At 1 January 2025

70,422

155,523

225,945

Charge for year

10,894

10,413

21,307

Eliminated on disposal

-

(938

)

(938

)

At 31 December 2025

81,316

164,998

246,314

NET BOOK VALUE

At 31 December 2025

470,888

33,630

504,518

At 31 December 2024

464,487

55,272

519,759

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

21,600

32,760

Other debtors

5,713

2,906

27,313

35,666

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loan and overdraft

10,068

10,684

Trade creditors

7,990

10,538

Taxation and social security

8,270

16,249

Other creditors

80,510

80,712

106,838

118,183

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loan

-

10,033

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loan

10,068

20,717

The bank loan was financed by a Coronavirus Business Interruption Loan backed by the UK government.

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred taxation accelerated

capital allowances

10,908

14,435

10,908

14,435

Deferred

tax

£

Balance at 1 January 2025

14,435

Provided during year

(3,527

)

Balance at 31 December 2025

10,908

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100