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REGISTERED NUMBER: 01954732 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

GRN LIMITED

GRN LIMITED (REGISTERED NUMBER: 01954732)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

GRN LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | A Green

| SECRETARY: | E Green

| REGISTERED OFFICE: | 115c Milton Road

| Cambridge

| Cambridgeshire

| CB4 1XE

| REGISTERED NUMBER: | 01954732 (England and Wales)

| ACCOUNTANTS: | Prentis & Co LLP

| Accountants and Business Advisers

| 115c Milton Road

| Cambridge

| CB4 1XE

GRN LIMITED (REGISTERED NUMBER: 01954732)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 10,559 |  | 10,559 |  |

Investment property | 5 | 1,089,498 |  | 1,089,498 |  |

1,100,057 |  | 1,100,057 |  |

CURRENT ASSETS

Debtors | 6 | 63,805 |  | 64,816 |  |

Cash at bank | 62,087 |  | 42,381 |  |

125,892 |  | 107,197 |  |

CREDITORS

Amounts falling due within one year | 7 | 182,033 |  | 155,610 |  |

NET CURRENT LIABILITIES | (56,141 | ) | (48,413 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,043,916 |  | 1,051,644 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 893,000 |  | 893,000 |  |

NET ASSETS | 150,916 |  | 158,644 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 10 | 152,836 |  | 152,836 |  |

Retained earnings | (2,020 | ) | 5,708 |  |

SHAREHOLDERS' FUNDS | 150,916 |  | 158,644 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

GRN LIMITED (REGISTERED NUMBER: 01954732)

BALANCE SHEET - continued

30 SEPTEMBER 2025

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 June 2026 and were signed by:

A Green - Director

GRN LIMITED (REGISTERED NUMBER: 01954732)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| GRN 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. | 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.

| The financial statements have been prepared on a going concern basis. This may not be appropriate because at 30th September 2025 the company's current liabilities exceeded its current assets by £56,141 and total liabilities of the company were £1,075,033. The company is reliant upon the continued support of its director, bank and creditors, but there is no evidence to suggest that this will not continue and that further funds will not be provided, as necessary, to enable the company to continue as a going concern.

| The company knows or has reasonable cause to believe that there is no registrable person or registrable relevant legal entity in relation to the company.

| 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

| Office equipment | - | 15% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Office |  | Motor |

| machinery |  | equipment |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 23,378 |  | 3,779 |  | 10,559 |  | 37,716 |  |

| DEPRECIATION

| At 1 October 2024

| and 30 September 2025 | 23,378 |  | 3,779 |  | - |  | 27,157 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  | - |  | 10,559 |  | 10,559 |  |

| At 30 September 2024 | - |  | - |  | 10,559 |  | 10,559 |  |

| Motor vehicles includes the purchase of a vintage car by the company as an investment. The vehicle has not been depreciated.

GRN LIMITED (REGISTERED NUMBER: 01954732)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | INVESTMENT PROPERTY

| The director has reviewed the market value of all properties, at 30th September 2025, and concluded that the investment properties value is as followed:

| 176 Mill Road |  | £150,000 |  |

| 2A Stockwell Street |  | £275,311 |  |

| Wellington Court |  | £664,187 |  |

|  | £1,089,498 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 2,392 |  | 2,309 |  |

| Other debtors | 61,413 |  | 62,507 |  |

63,805 |  | 64,816 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Tax | 14,964 |  | 8,763 |  |

| VAT | 26,870 |  | 23,565 |  |

| Due to J Green Properties Ltd | 130,631 |  | 47,130 |  |

| Director's current account | - |  | 66,439 |  |

| Accruals and deferred income | 9,568 |  | 9,713 |  |

182,033 |  | 155,610 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - due in more than 5 years | 893,000 |  | 893,000 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans - due in more than 5 years | 893,000 |  | 893,000 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 893,000 |  | 893,000 |  |

| Bank loans and overdrafts are secured by a fixed and floating charge over the company's assets.

GRN LIMITED (REGISTERED NUMBER: 01954732)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. | RESERVES

| Revaluation

| reserve

£ |

| At 1 October 2024

| and 30 September 2025 | 152,836 |  |

11. | RELATED PARTY DISCLOSURES

| Net sales of £16,667 (2024: £15,000) were charged as fees earned to Skymond Limited, a company which A Green is also a director of. At 30 September 2025, a loan amount of £61,413 was due to GRN Limited.

| Net sales of £36,667 (2024: £10,000) were charged as fees earned to J Green Properties Limited, a company which A Green is also a director of. At 30 September 2025, a loan amount of £130,631 was due to J Green Properties Limited.

12. | ULTIMATE CONTROLLING PARTY

| The controlling parties are Mr A Green and Mrs E Green by virtue of their joint 92% ownership of the issued share capital in the company.