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Registered number: 08909924 GREEN MOUNTAIN ESTATES LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
GREEN MOUNTAIN ESTATES LTD
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 7
GREEN MOUNTAIN ESTATES LTD REGISTERED NUMBER:08909924
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 4,887 |  | 7,640
Investment property | 5 |  | 25,105,000 |  | 27,141,114
|  |  | 25,109,887 |  | 27,148,754
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,283,769 |  | 1,177,751 |
Cash at bank and in hand |  | 769,866 |  | 976,407 |
|  | 2,053,635 |  | 2,154,158 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 7 | (246,867) |  | (233,433) |
Net current assets |  |  | 1,806,768 |  | 1,920,725
Total assets less current liabilities |  |  | 26,916,655 |  | 29,069,479
Creditors: amounts falling due after more than one year | 8 |  | (12,881,354) |  | (13,085,835)
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (2,374,020) |  | (2,887,500) |
|  |  | (2,374,020) |  | (2,887,500)
Net assets |  |  | 11,661,281 |  | 13,096,144
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 1 |  | 1
Share premium account |  |  | 420,000 |  | 420,000
Revaluation reserve |  |  | 7,920,956 |  | 9,461,396
Profit and loss account |  |  | 3,320,324 |  | 3,214,747
|  |  | 11,661,281 |  | 13,096,144
Page 1
GREEN MOUNTAIN ESTATES LTD REGISTERED NUMBER:08909924
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 August 2026.
M Shalam
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
GREEN MOUNTAIN ESTATES LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Green Mountain Estates Ltd is a limited liability company registered in England and Wales. Its registered office address is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. The principal activity of the company during the year was that of property investment. The company's functional and presentational currency is £ sterling. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable. Turnover comprises rent receivable during the year. Rent receivable is recognised in the period to which it relates.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% | straight line
|  |  |  | Computer equipment | - | 20% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income. Page 3
GREEN MOUNTAIN ESTATES LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Investment property
Investment property is carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of Comprehensive Income.
| 2.5 | Basic financial instruments
The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans from banks and loans from related parties. Trade debtors and other debtors are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors. Interest bearing borrowings, such as bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Thereafter they are stated at amortised cost using the effective interest method. Cash at bank and in hand comprise cash balances and call deposits.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 4
GREEN MOUNTAIN ESTATES LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 92,681 | 4,690 | 97,371
| Additions | 225 | - | 225
| At 31 December 2025 | 92,906 | 4,690 | 97,596
| Depreciation |  |  |
| At 1 January 2025 | 85,611 | 4,120 | 89,731
| Charge for the year on owned assets | 2,778 | 200 | 2,978
| At 31 December 2025 | 88,389 | 4,320 | 92,709
| Net book value |  |  |
| At 31 December 2025 | 4,517 | 370 | 4,887
| At 31 December 2024 | 7,070 | 570 | 7,640
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 27,141,114
| Additions at cost | 17,806
| Surplus on revaluation | (2,053,920)
| At 31 December 2025 | 25,105,000
The 2025 valuations were made by the director, on an open market value for existing use basis.
| On a historical cost basis, these would have been included at an original cost of £14,810,023 (2024 - £14,792,217).
Page 5
GREEN MOUNTAIN ESTATES LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,108,608 | 1,150,743
| Prepayments and accrued income | 175,161 | 27,008
|  | 1,283,769 | 1,177,751
| During the year the Company made various advances to the director of the Company. The maximum amount outstanding during the year was £415,678. At the balance sheet date the company was owed £33,149 (2024 - £150,256) by the director which he intends to repay within 9 months of the reporting date. Interest has been charged at the official HMRC rate.
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 136,517 | 165,243
| Trade creditors | - | 1,824
| Other taxation and social security | 36,185 | 43,377
| Accruals and deferred income | 74,165 | 22,989
|  | 246,867 | 233,433
| The bank loans are secured by charges over certain specific investment properties owned by the company.
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 12,636,403 | 13,085,835
| Other loans | 244,951 | -
| The bank loans are secured by charges over certain specific investment properties owned by the company.
Page 6
GREEN MOUNTAIN ESTATES LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At 1 January 2025 | 2,887,500 | 2,846,854
| Charged to profit or loss | (513,480) | 40,646
| At end of year | 2,374,020 | 2,887,500
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fair value movements | 2,374,020 | 2,887,500
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 125 Ordinary shares of £0.01 each | 1 | 1
Page 7