Registration number: 08561172

Greenbank (Prestbury) Limited

(Registration number: 08561172)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Other financial assets	4	9,492,256	1,139,740
Current assets
Debtors	5	3,051,000	405,115
Cash at bank and in hand		1,357,079	7,986,496
		4,408,079	8,391,611
Creditors: Amounts falling due within one year	6	(2,696,214)	(373,571)
Net current assets		1,711,865	8,018,040
Net assets		11,204,121	9,157,780
Capital and reserves
Called up share capital	7	2,000	2,000
Revaluation reserve		480,072	468,265
Retained earnings		10,722,049	8,687,515
Shareholders' funds		11,204,121	9,157,780

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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 31 July 2026 and signed on its behalf by:
 

......................................... Mr Dennis Morgan Director

Greenbank (Prestbury) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Green Bank Farm
Chelford Rd
Prestbury
Cheshire
SK10 4PT
United Kingdom

The principal place of business is:
Green Bank Farm
Chelford Rd
Prestbury
Cheshire
SK10 4PT
United Kingdom

These financial statements were authorised for issue by the Board on 31 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Greenbank (Prestbury) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Greenbank (Prestbury) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Non-current financial assets
Cost or valuation
At 1 November 2024	1,139,740	1,139,740
Fair value adjustments	11,807	11,807
Additions	19,327,107	19,327,107
Disposals	(10,986,398)	(10,986,398)
At 31 October 2025	9,492,256	9,492,256
Impairment
Carrying amount
At 31 October 2025	9,492,256	9,492,256

5

Debtors

Current	Note	2025 £	2024 £
Amounts owed by related parties		2,021,754	-
Other debtors		1,029,246	405,115
		3,051,000	405,115

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Amounts owed to group undertakings and undertakings in which the company has a participating interest		2,578,294	-
Taxation and social security		114,740	18,774
Accruals and deferred income		3,180	3,000
Other creditors		-	351,797
		2,696,214	373,571

Greenbank (Prestbury) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1,000	1,000	1,000	1,000
B Ordinary of £1 each	1,000	1,000	1,000	1,000
	2,000	2,000	2,000	2,000

Allotted, called up and not fully paid shares

	2025		2024
	No.	£	No.	£
B Ordinary of £1 each	-	-	-	-

8

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

	Revaluation reserve £	Total £
Surplus/deficit on revaluation of other assets	11,807	11,807

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

	Revaluation reserve £	Total £
Surplus/deficit on revaluation of other assets	468,265	468,265