GREENGAUGE BUILDING ENERGY CONSULTANTS LTD


Directors	CAMBRAY, James Tobiah
	JONES, Hannah Sarah Burdock
	SMITH, Paul Richard


Registered Address	Suite 3, The Old Brewery
	Newtown
	Bradford-On-Avon
	BA15 1NF


Registered Number	11366406 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets			15,722		16,706
			15,722		16,706
Current assets
Stocks	5	53,601		42,316
Debtors		414,791		189,450
Cash at bank and on hand		117,082		78,480
		585,474		310,246
Creditors amounts falling due within one year	6	(142,256)		(104,744)
Net current assets (liabilities)			443,218		205,502
Total assets less current liabilities			458,940		222,208
Provisions for liabilities	7		(1,986)		(2,087)
Net assets			456,954		220,121
Capital and reserves
Called up share capital			100		100
Profit and loss account			456,854		220,021
Shareholders' funds			456,954		220,121

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 May 2026, and are signed on its behalf by:

CAMBRAY, James Tobiah
Director
Registered Company No. 11366406

GREENGAUGE BUILDING ENERGY CONSULTANTS LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Stocks and work in progress
	Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	15		15

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Prior period adjustment
	During the financial year, the company transitioned from preparing its financial statements under Financial Reporting Standard 105 (FRS 105) to Financial Reporting Standard 102 (FRS 102). As a result of this change in accounting framework, certain accounting policies have been adjusted to align with the requirements of FRS 102. The transition has resulted in a prior year adjustment to restate the comparative figures in accordance with FRS 102. The key changes arising from this transition include: Recognition of Deferred Tax: Under FRS 105, deferred tax was not recognised, whereas under FRS 102, deferred tax assets and liabilities must be recognised where applicable.

Prior period adjustment

During the financial year, the company transitioned from preparing its financial statements under Financial Reporting Standard 105 (FRS 105) to Financial Reporting Standard 102 (FRS 102). As a result of this change in accounting framework, certain accounting policies have been adjusted to align with the requirements of FRS 102.

The transition has resulted in a prior year adjustment to restate the comparative figures in accordance with FRS 102. The key changes arising from this transition include:

Recognition of Deferred Tax: Under FRS 105, deferred tax was not recognised, whereas under FRS 102, deferred tax assets and liabilities must be recognised where applicable.

5.	Stocks

	2025	2024
	£	£
Work in progress	53,601	42,316
Total	53,601	42,316

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	20,007	27,324
Taxation and social security	120,131	77,072
Accrued liabilities and deferred income	2,118	348
Total	142,256	104,744

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	1,986	2,087
Total	1,986	2,087