REGISTERED NUMBER: 02180951 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2026

for

GREEN DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S J George

SECRETARY:

A J George

REGISTERED OFFICE:

Mulberry House

Chelmsford Road

High Ongar

Essex

CM5 9NL

REGISTERED NUMBER:

02180951 (England and Wales)

ACCOUNTANTS:

Clemence Hoar Cummings

Chartered Accountants

Riverside House

1-5 Como Street

Romford

Essex

RM7 7DN

FIXED ASSETS

Property, plant and equipment

4

38,497

60,018

Investments

5

-

18,320

Investment property

6

114,344

1,850,000

152,841

1,928,338

CURRENT ASSETS

Debtors

7

3,131

1,513

Cash at bank

196,691

18,358

199,822

19,871

CREDITORS

Amounts falling due within one year

8

32,450

83,602

NET CURRENT ASSETS/(LIABILITIES)

167,372

(63,731

)

TOTAL ASSETS LESS CURRENT LIABILITIES

320,213

1,864,607

CREDITORS

Amounts falling due after more than one year

9

4,866

9,769

NET ASSETS

315,347

1,854,838

CAPITAL AND RESERVES

Called up share capital

175

1,000

Share premium

377,756

377,756

Retained earnings

(62,584

)

1,476,082

SHAREHOLDERS' FUNDS

315,347

1,854,838

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19th August 2026 and were signed by:

S J George - Director

1.	STATUTORY INFORMATION

Green Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST OR VALUATION

At 1st April 2025

and 31st March 2026

147,778

6,922

62,558

217,258

DEPRECIATION

At 1st April 2025

124,274

6,900

26,066

157,240

Charge for year

5,876

6

15,639

21,521

At 31st March 2026

130,150

6,906

41,705

178,761

NET BOOK VALUE

At 31st March 2026

17,628

16

20,853

38,497

At 31st March 2025

23,504

22

36,492

60,018

Included within freehold property is land valued at £30,793 (2025 £36,100) which is not depreciated.

Cost or valuation at 31st March 2026 is represented by:

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

Cost

147,778

6,922

62,558

217,258

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st April 2025

18,320

Disposals

(18,320

)

At 31st March 2026

-

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

18,320

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2025

1,850,000

Disposals

(1,735,656

)

At 31st March 2026

114,344

NET BOOK VALUE

At 31st March 2026

114,344

At 31st March 2025

1,850,000

Fair value at 31st March 2026 is represented by:

£

Valuation in 2025

83,551

Cost

30,793

114,344

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,695

-

Amounts owed by participating interests

1,436

-

Prepayments and accrued income

-

1,513

3,131

1,513

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

4,903

6,160

Trade creditors

136

-

Amounts owed to participating interests

25,564

53,349

Taxation

-

14,619

VAT

97

4,315

Other creditors

-

113

Deferred income

-

3,296

Accrued expenses

1,750

1,750

32,450

83,602

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

4,866

9,769

10.	RELATED PARTY DISCLOSURES

Other creditors includes an amount of £Nil (2025 £113) owed to a company that is controlled by A J George.

During the year the company paid consultancy fees to a company director amounting to £21,593 (2025 £17,737).