BrightAccountsProduction v1.0.0 v1.0.0 2025-04-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company was that of sustainability consultancy for small and medium sized businesses. 3 June 2026 3 3 13956788 2026-03-31 13956788 2025-03-31 13956788 2024-03-31 13956788 2025-04-01 2026-03-31 13956788 2024-04-01 2025-03-31 13956788 uk-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13956788 uk-curr:PoundSterling 2025-04-01 2026-03-31 13956788 uk-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 13956788 uk-bus:FullAccounts 2025-04-01 2026-03-31 13956788 uk-bus:Director1 2025-04-01 2026-03-31 13956788 uk-bus:RegisteredOffice 2025-04-01 2026-03-31 13956788 uk-bus:Agent1 2025-04-01 2026-03-31 13956788 uk-core:ShareCapital 2026-03-31 13956788 uk-core:ShareCapital 2025-03-31 13956788 uk-core:RetainedEarningsAccumulatedLosses 2026-03-31 13956788 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 13956788 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-03-31 13956788 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 13956788 uk-bus:FRS102 2025-04-01 2026-03-31 13956788 uk-core:PlantMachinery 2025-04-01 2026-03-31 13956788 uk-core:FurnitureFittingsToolsEquipment 2025-04-01 2026-03-31 13956788 uk-core:CostValuation 2026-03-31 13956788 uk-core:CurrentFinancialInstruments 2026-03-31 13956788 uk-core:CurrentFinancialInstruments 2025-03-31 13956788 uk-core:WithinOneYear 2026-03-31 13956788 uk-core:WithinOneYear 2025-03-31 13956788 uk-core:EmployeeBenefits 2025-03-31 13956788 uk-core:EmployeeBenefits 2025-04-01 2026-03-31 13956788 uk-core:AcceleratedTaxDepreciationDeferredTax 2026-03-31 13956788 uk-core:TaxLossesCarry-forwardsDeferredTax 2026-03-31 13956788 uk-core:OtherDeferredTax 2026-03-31 13956788 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2026-03-31 13956788 uk-core:EmployeeBenefits 2026-03-31 13956788 2025-04-01 2026-03-31 13956788 uk-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 13956788

Green Small Business Ltd

Unaudited Financial Statements

for the financial year ended 31 March 2026

Green Small Business Ltd

DIRECTOR AND OTHER INFORMATION

Director | Timothy Edward Maiden
Company Registration Number | 13956788
Registered Office | Suite 9, Unit 1 Meadowbank Business Park
| Kendal
| Cumbria
| LA9 6NY
| United Kingdom
Business Address | 74 Shap Road
| Kendal
| Cumbria
| LA9 6DP
| United Kingdom
Accountants | Parkin Finance Limited
| Suite 9
| Unit 1 Meadowbank Business Park
| Shap Road
| Kendal
| Cumbria
| LA9 6NY

Green Small Business Ltd

Company Registration Number: 13956788

BALANCE SHEET

as at 31 March 2026

|  |  | 2026 |  | 2025
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 4,563 |  | 5,537
Investments |  | 5 | 9,768 |  | 9,768
|  |  | ───────── |  | ─────────
Fixed Assets |  |  | 14,331 |  | 15,305
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 6 | 22,253 |  | 27,189
Cash and cash equivalents |  |  | 55,572 |  | 53,150
|  |  | ───────── |  | ─────────
|  |  | 77,825 |  | 80,339
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (31,503) |  | (33,097)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 46,322 |  | 47,242
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 60,653 |  | 62,547
Provisions for liabilities |  | 9 | 947 |  | 1,160
|  |  | ───────── |  | ─────────
Net Assets |  |  | 61,600 |  | 63,707
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 61,500 |  | 63,607
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 61,600 |  | 63,707
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 3 June 2026

________________________________ |  |  |  |  |
Timothy Edward Maiden |  |  |  |  |
Director |  |  |  |  |

Green Small Business Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2026

1. | General Information
| Green Small Business Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 13956788. The registered office of the company is Suite 9, Unit 1 Meadowbank Business Park, Kendal, Cumbria, LA9 6NY, United Kingdom. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 15% Reducing balance
|  | Fixtures, fittings and equipment | - | 33% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Investments
| Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the financial year in which it is receivable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 3, (2025 - 3).
|  | 2026 | 2025
|  | Number | Number
| Employees | 3 | 3
|  | ═════════ | ═════════

4. | Tangible assets
|  | Plant and | Fixtures, | Total
|  | machinery | fittings and |
|  |  | equipment |
|  | £ | £ | £
| Cost
| At 1 April 2025 | 3,520 | 26,258 | 29,778
| Additions | - | 1,881 | 1,881
|  | ───────── | ───────── | ─────────
| At 31 March 2026 | 3,520 | 28,139 | 31,659
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 April 2025 | 528 | 23,713 | 24,241
| Charge for the financial year | 449 | 2,406 | 2,855
|  | ───────── | ───────── | ─────────
| At 31 March 2026 | 977 | 26,119 | 27,096
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 March 2026 | 2,543 | 2,020 | 4,563
|  | ═════════ | ═════════ | ═════════
| At 31 March 2025 | 2,992 | 2,545 | 5,537
|  | ═════════ | ═════════ | ═════════

5. | Investments
|  | Other | Total
|  | investments |
| Investments | £ | £
| Cost
| At 31 March 2026 | 9,768 | 9,768
|  | ───────── | ─────────
| Net book value
| At 31 March 2026 | 9,768 | 9,768
|  | ═════════ | ═════════
| At 31 March 2025 | 9,768 | 9,768
|  | ═════════ | ═════════

6. | Debtors | 2026 | 2025
|  | £ | £
| Trade debtors | 13,673 | 21,403
| Amounts recoverable on long term work-in-progress | 2,247 | 2,800
| Other debtors | - | 1,333
| Prepayments and accrued income | 6,333 | 1,653
|  | ───────── | ─────────
|  | 22,253 | 27,189
|  | ═════════ | ═════════

7. | Creditors | 2026 | 2025
| Amounts falling due within one year | £ | £
| Taxation (Note 8) | 20,014 | 26,200
| Director's current account | 4,154 | 5,381
| Other creditors | 605 | 291
| Accruals | 6,730 | 1,225
|  | ───────── | ─────────
|  | 31,503 | 33,097
|  | ═════════ | ═════════

8. | Taxation | 2026 | 2025
|  | £ | £
| Creditors:
| VAT | 4,635 | 10,510
| Corporation tax | 9,051 | 12,264
| PAYE / NI | 6,328 | 3,426
|  | ───────── | ─────────
|  | 20,014 | 26,200
|  | ═════════ | ═════════

9. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2026 | 2025
|  | £ | £ | £
| At financial year start | (1,160) | (1,160) | (845)
| Charged to profit and loss | 213 | 213 | (315)
|  | ───────── | ───────── | ─────────
| At financial year end | (947) | (947) | (1,160)
|  | ═════════ | ═════════ | ═════════

10. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 March 2026.

11. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.