Greenstone Solutions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03582834

Greenstone Solutions Limited

Filleted Unaudited Financial Statements

31 March 2026

Greenstone Solutions Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		667	889

Current assets

Stocks		–	13,319
Debtors	6	14,071	–
Cash at bank and in hand		114,350	58,673
		---------	--------
		128,421	71,992

Creditors: amounts falling due within one year	7	( 46,989)		( 60,830)
		---------		--------
Net current assets			81,432	11,162
			--------	--------
Total assets less current liabilities			82,099	12,051

Creditors: amounts falling due after more than one year	8	–	( 1,238)
		--------	--------
Net assets		82,099	10,813
		--------	--------

Greenstone Solutions Limited

Statement of Financial Position (continued)

31 March 2026

	2026		2025
Note	£	£	£

Capital and reserves

Called up share capital	10	10
Profit and loss account	82,089	10,803
	--------	--------
Shareholders funds	82,099	10,813
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 30 June 2026 , and are signed on behalf of the board by:

Mr R G Shepherd
Director

Company registration number: 03582834

Greenstone Solutions Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Boxalland Cottage, Gospel Green, Haslemere, Surrey, GU27 3BG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Office equipment	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Tangible assets

	Plant and machinery	Total
	£	£
Cost
At 1 April 2025 and 31 March 2026	7,509	7,509
	-------	-------
Depreciation
At 1 April 2025	6,620	6,620
Charge for the year	222	222
	-------	-------
At 31 March 2026	6,842	6,842
	-------	-------
Carrying amount
At 31 March 2026	667	667
	-------	-------
At 31 March 2025	889	889
	-------	-------

6. Debtors

	2026	2025
	£	£
Trade debtors	13,571	–
Other debtors	500	–
	--------	----
	14,071	–
	--------	----

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	1,238	7,323
Corporation tax	35,102	26,047
Social security and other taxes	94	2,913
Other creditors	10,555	24,547
	--------	--------
	46,989	60,830
	--------	--------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	–	1,238
	----	-------

9. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Amounts repaid	Balance outstanding
	£	£	£
Mr R G Shepherd	( 23,200)	13,992	( 9,208)
	--------	--------	-------

	2025
	Balance brought forward	Amounts repaid	Balance outstanding
	£	£	£
Mr R G Shepherd	( 12,988)	( 10,212)	( 23,200)
	--------	--------	--------

10. Related party transactions

The company was under the control of Mr R G Shepherd, the director, throughout the current and previous year.