YOUNG, GIFTED & GREEN LIMITED

	Page
Abridged Balance Sheet	1
Notes to the Abridged Financial Statements	2—3

Registered number: 03103797

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,035		995

			1,035		995
CURRENT ASSETS
Cash at bank and in hand		59,699		54,459

		59,699		54,459
Creditors: Amounts Falling Due Within One Year		(87,407 )		(83,506 )

NET CURRENT ASSETS (LIABILITIES)			(27,708 )		(29,047 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(26,673 )		(28,052 )

NET LIABILITIES			(26,673 )		(28,052 )

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			(26,773 )		(28,152 )

SHAREHOLDERS' FUNDS			(26,673)		(28,052)

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.

The financial statements were approved by the board on 24 March 2026 and were signed on its behalf by:

Mrs Margaret Hennigan

Director

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

YOUNG, GIFTED & GREEN LIMITED is a private company, limited by shares, incorporated in England & Wales.

The registered number is 03103797 .

The registered office is 6 Wald Avenue, Fallowfield, Manchester, M14 6TE.

No dividends have been paid to the Director and none are proposed.

There are no other related party transactions to report.

There are no contingent liabilities or post balance sheet events to report.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents total invoiced fees receivable. The business is not registered for Value Added Tax (VAT).

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill has been fully amortised.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation.

Depreciation is provided on a reducing balance basis at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery

10% Reducing Balance

No depreciation is charged in the year of acqusition.

2.5. Stocks and Work in Progress

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

Work in progress has been valued at prime cost of labour and materials plus other direct expenses.

2.6. Accountng Reference Date

The accounting reference date is 28 September.

These accounts are nevertheless for the year ended 30 September 2025.

2.7. Comparative Fgures

The comparative figures used throughout these accounts are as at 30 September 2024 or are for the year ended on that date.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, who are employed under a contract of service during the year was: NIL (2024: NIL)

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Page 3

YOUNG, GIFTED & GREEN LIMITED

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Total
	£
Cost
As at 1 October 2024	3,759
Additions	140

As at 30 September 2025	3,899

Depreciation
As at 1 October 2024	2,764
Provided during the period	100

As at 30 September 2025	2,864

Net Book Value
As at 30 September 2025	1,035

As at 1 October 2024	995

5. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

6. Ultimate Controlling Party

The Company was controlled throughout the year by Mrs Margaret Hennigan and Mr Anthony Hennigan, who each own 50 £1 ordinary voting shares, there being 100 £1 ordinary voting share in issue.