Registration number: 05317452

All Green (South West) Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 10

All Green (South West) Limited

Company Information

Directors

Mr M I Graham Mr A J Cook

Company secretary

Mr M I Graham

Registered office

Units 1 & 2 Common Lane Halstock Yeovil Somerset BA22 9FD

Accountants

Lanham & Francis Chartered AccountantsChurch House Church Street Yeovil Somerset BA20 1HB

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
All Green (South West) Limited
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of All Green (South West) Limited for the year ended 31 December 2025 as set out on pages 3 to 10 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 All Green (South West) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of All Green (South West) Limited and state those matters that we have agreed to state to the Board of Directors of All Green (South West) 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 All Green (South West) Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that All Green (South West) 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 profit of All Green (South West) Limited. You consider that All Green (South West) 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 All Green (South West) 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.

Lanham & Francis
Chartered Accountants
Church House
Church Street
Yeovil
Somerset
BA20 1HB

28 May 2026

All Green (South West) Limited

(Registration number: 05317452)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	3,697	4,124
Tangible assets	5	133,266	98,332
		136,963	102,456
Current assets
Stocks	6	731,054	857,839
Debtors	7	210,426	113,625
Cash at bank and in hand		161,868	72,556
		1,103,348	1,044,020
Creditors: Amounts falling due within one year	8	(343,172)	(205,383)
Net current assets		760,176	838,637
Total assets less current liabilities		897,139	941,093
Provisions for liabilities		(33,237)	(24,583)
Net assets		863,902	916,510
Capital and reserves
Called up share capital	9	2	2
Retained earnings		863,900	916,508
Shareholders' funds		863,902	916,510

All Green (South West) Limited

(Registration number: 05317452)
Balance Sheet as at 31 December 2025 (continued)

For the financial year ending 31 December 2025 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 and 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 26 May 2026 and signed on its behalf by:
 

Mr A J Cook Director

All Green (South West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Units 1 & 2
Common Lane
Halstock
Yeovil
Somerset
BA22 9FD

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.

These financial statements are prepared in Sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

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 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.

Foreign currency transactions and balances

Transactions in foreign currencies are recorded at the exchange rate ruling at the date of the transaction. Exchange differences are included in the profit and loss account, where material.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

All Green (South West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

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.

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
Leasehold improvements	over the period of the lease
Plant and machinery	25% per annum reducing balance basis
Fixtures and fittings	15% per annum reducing balance basis
Computer equipment	33% per annum straight line basis

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Trademarks	over 10 years on cost

Stocks

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

All Green (South West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
FRS 102 classifies financial instruments as either basic financial instruments or other financial instruments. The accounting treatment varies according to the classification.
Basic financial instruments are defined as one of the following:
- cash
- a debt instrument (such as accounts receivable and payable)
- commitment to receive a loan that satisfy certain criteria
- investments in non-convertible preference shares, and non puttable ordinary shares.

All other financial instruments are classed as other financial instruments and treated accordingly.

 Recognition and measurement
The company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 18 (2024 - 19).

All Green (South West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4	Intangible assets

	Trademarks, patents and licenses  £	Total £
Cost or valuation
At 1 January 2025	6,150	6,150
Additions internally developed	200	200
At 31 December 2025	6,350	6,350
Amortisation
At 1 January 2025	2,026	2,026
Amortisation charge	627	627
At 31 December 2025	2,653	2,653
Carrying amount
At 31 December 2025	3,697	3,697
At 31 December 2024	4,124	4,124

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	12,919	282,503	295,422
Additions	-	77,324	77,324
Disposals	-	(4,066)	(4,066)
At 31 December 2025	12,919	355,761	368,680
Depreciation
At 1 January 2025	12,760	184,330	197,090
Charge for the year	159	42,040	42,199
Eliminated on disposal	-	(3,875)	(3,875)
At 31 December 2025	12,919	222,495	235,414
Carrying amount
At 31 December 2025	-	133,266	133,266
At 31 December 2024	159	98,173	98,332

All Green (South West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

5	Tangible assets (continued)

Included within the net book value of land and buildings above is £Nil (2024 - £159) in respect of short leasehold land and buildings.
 

6

Stocks

	2025 £	2024 £
Other inventories	731,054	857,839

7

Debtors

Current	2025 £	2024 £
Trade debtors	201,268	107,500
Prepayments	9,158	6,125
	210,426	113,625

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	135,054	56,363
Taxation and social security	153,868	126,701
Accruals and deferred income	35,216	4,640
Other creditors	19,034	17,679
	343,172	205,383

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	2	2	2	2

All Green (South West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

10	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £185,625 (2024 - £253,125).

11	Related party transactions

At 31 December 2025 the company is in receipt of an interest free loan from the directors of £11,563 (2024: £7,773).