Green and Home Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04204020 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Green and Home Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

5

DIRECTORS:

D Morgan

Mrs S M Morgan

SECRETARY:

D Morgan

REGISTERED OFFICE:

Belfry House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

REGISTERED NUMBER:

04204020 (England and Wales)

ACCOUNTANTS:

Chaves LLP

Belfry House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

11,121

14,014

11,121

14,014

CURRENT ASSETS

Stocks

69,432

84,432

Debtors

16,572

52,269

Cash at bank

79,933

28,670

165,937

165,371

CREDITORS

Amounts falling due within one year

104,156

99,963

NET CURRENT ASSETS

61,781

65,408

TOTAL ASSETS LESS CURRENT
LIABILITIES

72,902

79,422

CREDITORS

Amounts falling due after more than one
year

(2,745

)

(7,451

)

PROVISIONS FOR LIABILITIES

6

(2,113

)

(2,663

)

NET ASSETS

68,044

69,308

CAPITAL AND RESERVES

Called up share capital

7

220

Retained earnings

67,824

69,088

SHAREHOLDERS' FUNDS

68,044

69,308

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

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.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

D Morgan - Director

1.	STATUTORY INFORMATION

Green and Home 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

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.

Computer website is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Furniture and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

3,652

AMORTISATION

At 1 January 2025

and 31 December 2025

3,652

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

47,147

Additions

724

Disposals

(167

)

At 31 December 2025

47,704

DEPRECIATION

At 1 January 2025

33,133

Charge for year

3,450

At 31 December 2025

36,583

NET BOOK VALUE

At 31 December 2025

11,121

At 31 December 2024

14,014

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 January 2025

and 31 December 2025

26,687

DEPRECIATION

At 1 January 2025

15,428

Charge for year

2,815

At 31 December 2025

18,243

NET BOOK VALUE

At 31 December 2025

8,444

At 31 December 2024

11,259

6.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

as restated

£

Deferred tax

Accelerated capital allowances

2,113

2,663

Deferred

tax

£

Balance at 1 January 2025

2,663

Provided during year

(550

)

Balance at 31 December 2025

2,113

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

as restated

£

100

Ordinary

£1

100

A shares

£1

100

10

B

£1

10

C

£1

10

220