Company No: 06393180 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Ms A F Murdoch

SECRETARY

William Scott Murdoch

REGISTERED OFFICE	2 Leman Street
	London
	E1W 9US
	United Kingdom

COMPANY NUMBER

06393180 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	2025		2024
		£		£
				Restated - note 2
Fixed assets
Tangible assets	4	27,990		40,645
Investments	5	30,034		30,034
		58,024		70,679
Current assets
Debtors	6	822,591		725,532
Cash at bank and in hand		37,959		55,020
		860,550		780,552
Creditors: amounts falling due within one year	7	( 292,240)		( 248,880)
Net current assets		568,310		531,672
Total assets less current liabilities		626,334		602,351
Net assets		626,334		602,351
Capital and reserves
Called-up share capital		100		100
Profit and loss account		626,234		602,251
Total shareholders' funds		626,334		602,351

For the financial year ending 31 October 2025 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 financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Green Dust Limited (registered number: 06393180) were approved and authorised for issue by the Director on 02 July 2026. They were signed on its behalf by:

Ms A F Murdoch Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Green Dust Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Leman Street, London, E1W 9US, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover represents the total invoice value, excluding value added tax, of sales made during the year.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	depreciated over the life of the lease
Plant and machinery etc.	25 % reducing balance
	3 years straight line

Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Fixed asset investments

Fixed asset investments are stated at cost less provision for permanent diminution in value.

2. Prior year adjustment

		As previously reported		Adjustment		As restated
Year ended 31 October 2024		£		£		£
Retained Earnings		576,859		25,392		602,251
Other Revenue		26,062		7,145		33,207

During the year, a misstatement was identified in the prior year financial statements relating to an under statement of interest received. Comparative figures have been restated in accordance with FRS 102. The adjustment resulted in a £25,392 increase in retained earnings and a £25,391 increase in prior year profit and a increase in income of £7,145.

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	3		3

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 November 2024	41,104		93,542		134,646
Additions	0		1,828		1,828
Disposals	0		( 1,634)		( 1,634)
At 31 October 2025	41,104		93,736		134,840
Accumulated depreciation
At 01 November 2024	20,064		73,937		94,001
Charge for the financial year	6,850		6,872		13,722
Disposals	0		( 873)		( 873)
At 31 October 2025	26,914		79,936		106,850
Net book value
At 31 October 2025	14,190		13,800		27,990
At 31 October 2024	21,040		19,605		40,645

5. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 November 2024	30,034		30,034
At 31 October 2025	30,034		30,034
Carrying value at 31 October 2025	30,034		30,034
Carrying value at 31 October 2024	30,034		30,034

6. Debtors

	2025		2024
	£		£
Corporation tax	323		323
Other debtors	822,268		725,209
	822,591		725,532

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	2,290		2,278
Taxation and social security	3,125		0
Other creditors	286,825		246,602
	292,240		248,880