| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 May 2026 |
| for |
| Green Bros Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 May 2026 |
| for |
| Green Bros Limited |
| Green Bros Limited (Registered number: 05357243) |
| Contents of the Financial Statements |
| for the Year Ended 31 May 2026 |
| Page |
| Company Information | 1 |
| Chartered Accountants' Report | 2 |
| Balance Sheet | 3 |
| Notes to the Financial Statements | 5 |
| Green Bros Limited |
| Company Information |
| for the Year Ended 31 May 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants & Business Advisers |
| Chancery Court |
| 34 West Street |
| Retford |
| Nottinghamshire |
| DN22 6ES |
| Chartered Accountants' Report to the Board of Directors |
| on the Unaudited Financial Statements of |
| Green Bros Limited |
| The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Green Bros Limited for the year ended 31 May 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us. |
| As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
| This report is made solely to the Board of Directors of Green Bros Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Green Bros Limited and state those matters that we have agreed to state to the Board of Directors of Green Bros Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Green Bros Limited and its Board of Directors, as a body, for our work or for this report. |
| It is your duty to ensure that Green Bros Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Green Bros Limited. You consider that Green Bros Limited is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the financial statements of Green Bros Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. |
| Chartered Accountants & Business Advisers |
| Chancery Court |
| 34 West Street |
| Retford |
| Nottinghamshire |
| DN22 6ES |
| Green Bros Limited (Registered number: 05357243) |
| Balance Sheet |
| 31 May 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 11 |
| Merger relief reserve | 12 |
| Capital redemption reserve | 12 |
| Retained earnings | 12 |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| Green Bros Limited (Registered number: 05357243) |
| Balance Sheet - continued |
| 31 May 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Green Bros Limited (Registered number: 05357243) |
| Notes to the Financial Statements |
| for the Year Ended 31 May 2026 |
| 1. | STATUTORY INFORMATION |
| Green Bros Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Goodwill |
| Goodwill purchased in 2011 in connection with the acquisition of a business has been fully amortised. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Leasehold improvements | - |
| Fixtures, fittings and equipment | - |
| Motor vehicles | - |
| Computer equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Financial instruments |
| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. |
| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income. |
| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Green Bros Limited (Registered number: 05357243) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 May 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| 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. |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| Operating leases |
| Rentals applicable to operating leases where substantially all of the benefits and risks of the ownership remain with the lessor are charged to profit and loss account as incurred. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 June 2025 |
| and 31 May 2026 |
| AMORTISATION |
| At 1 June 2025 |
| and 31 May 2026 |
| NET BOOK VALUE |
| At 31 May 2026 |
| At 31 May 2025 |
| Green Bros Limited (Registered number: 05357243) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 May 2026 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures, |
| fittings |
| Leasehold | and | Motor | Computer |
| improvements | equipment | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 June 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 May 2026 |
| DEPRECIATION |
| At 1 June 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 May 2026 |
| NET BOOK VALUE |
| At 31 May 2026 |
| At 31 May 2025 |
| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1 June 2025 |
| Additions |
| Disposals | ( |
) |
| Transfer to ownership | (34,347 | ) |
| At 31 May 2026 |
| DEPRECIATION |
| At 1 June 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| Transfer to ownership | (14,196 | ) |
| At 31 May 2026 |
| NET BOOK VALUE |
| At 31 May 2026 |
| At 31 May 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors |
| Green Bros Limited (Registered number: 05357243) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 May 2026 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts (see note 9) |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Hire purchase contracts (see note 9) |
| 9. | LEASING AGREEMENTS |
| Minimum lease payments fall due as follows: |
| Hire purchase |
| contracts |
| 2026 | 2025 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| Non-cancellable |
| operating leases |
| 2026 | 2025 |
| £ | £ |
| Within one year |
| Between one and five years |
| In more than five years |
| 10. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2026 | 2025 |
| £ | £ |
| Bank overdrafts |
| Hire purchase contracts | 106,221 | 105,931 |
| RBS Invoice Finance | 563,896 | 560,082 |
| 11. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| A1 Ordinary | £1 | 950 | 950 |
| Green Bros Limited (Registered number: 05357243) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 May 2026 |
| 12. | RESERVES |
| Merger | Capital |
| Retained | relief | redemption |
| earnings | reserve | reserve | Totals |
| £ | £ | £ | £ |
| At 1 June 2025 | 705,899 |
| Profit for the year |
| Dividends | ( |
) | ( |
) |
| At 31 May 2026 | 698,528 |