Green Bean Collection Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 12919046

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		80,637		82,664

			80,637		82,664
CURRENT ASSETS
Stocks	6	22,558		22,018
Debtors	7	38,911		41,027
Cash at bank and in hand		3,344		54

		64,813		63,099
Creditors: Amounts Falling Due Within One Year	8	(36,359 )		(36,886 )

NET CURRENT ASSETS (LIABILITIES)			28,454		26,213

TOTAL ASSETS LESS CURRENT LIABILITIES			109,091		108,877

Creditors: Amounts Falling Due After More Than One Year	9		-		(8,064 )

NET ASSETS			109,091		100,813

CAPITAL AND RESERVES
Called up share capital	10		100		100
Share premium account			153,997		153,997
Income Statement			(45,006 )		(53,284 )

SHAREHOLDERS' FUNDS			109,091		100,813

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Green Bean Collection Limited

Statement of Financial Position (continued)

As At 31 October 2025

For the 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.

The member has 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 Income Statement.

On behalf of the board

Ms Anita Frost

Director

26th July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Green Bean Collection Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12919046 . The registered office is Green Bean Studios, 4th Floor Centenary House, Centenary Way, Trafford Park, Manchester, M50 1RF.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Trademarks, Design IP Certifications and Animation Production Costs. Trademarks and Animation Production Costs are amortised to the income statement over its estimated economic life of 10 years. Design IP Certifications are amortised to the income statement over its estimated economic life of 25 years.

Production costs incurred are shown at historical cost but are only amortised when the production is completed.

2.4. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to the income statement on a straight line basis over their expected useful economic lives.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

33% Straight Line

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Green Bean Collection Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.7. Government Grant

Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.

All grants in the income statement are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Intangible Assets

	Other
	£
Cost
As at 1 November 2024	88,024
Additions	4,430

As at 31 October 2025	92,454

Amortisation
As at 1 November 2024	5,360
Provided during the period	6,457

As at 31 October 2025	11,817

Net Book Value
As at 31 October 2025	80,637

As at 1 November 2024	82,664

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 November 2024	1,068

As at 31 October 2025	1,068

Depreciation
As at 1 November 2024	1,068

As at 31 October 2025	1,068

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	-

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Green Bean Collection Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Stocks

	2025	2024
	£	£
Stock	22,558	22,018

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,538	4
Prepayments and accrued income	267	242
VAT	397	1,781
Other taxes and social security	9	-
Amounts owed by other participating interests	35,700	39,000

	38,911	41,027

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7,951	15,725
Other loans	-	5,804
Other creditors	28,408	15,357

	36,359	36,886

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans	-	8,064

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Related Party Transactions

Anita Frost

Shareholder and a Director of Green Bean Collection Limited with ≥75% of the shares

As at the Year End October 2025, Green Bean Collection Limited owes an amount of £26,642 to Anita Frost. During the year, the company received consultancy services amounting to £4,321.31 (2024: £8,432.15). The services were provided on normal commercial terms.

Claudine Green

Shareholder of Green Bean Collection Limited

As at the Year End October 2025, Claudine Green owes an amount of £35,700 to Green Bean Collection Limited. This is unpaid share capital.

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