Greenside Up Limited 31/01/2026 iXBRL

Company registration number: 09396027

Greenside Up Limited

Unaudited filleted financial statements

31 January 2026

Greenside Up Limited

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

Greenside Up Limited

Directors and other information


Directors
	Mrs T Beaumont
	Mr K Wagstaff	(Appointed 28 February 2025)


Company number	09396027


Registered office	10 Cliff Parade
	Wakefield
	West Yorkshire
	WF1 2TA


Accountants	Streets
	10 Cliff Parade
	Wakefield
	West Yorkshire
	WF1 2TA

Greenside Up Limited

Statement of financial position

31 January 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	85,730		71,673
		_______		_______
			85,730		71,673

Current assets
Stocks		381,000		308,000
Debtors	6	24,975		19,197
Cash at bank and in hand		413,281		521,041
		_______		_______
		819,256		848,238
Creditors: amounts falling due
within one year	7	( 194,005)		( 189,294)
		_______		_______
Net current assets			625,251		658,944
			_______		_______
Total assets less current liabilities			710,981		730,617

Creditors: amounts falling due
after more than one year	8		( 13,156)		-
			_______		_______
Net assets			697,825		730,617
			_______		_______

Capital and reserves
Called up share capital			50		50
Profit and loss account			697,775		730,567
			_______		_______
Shareholders funds			697,825		730,617
			_______		_______

For the year ending 31 January 2026 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 31 July 2026 , and are signed on behalf of the board by:

Mrs T Beaumont

Director

Company registration number: 09396027

Greenside Up Limited

Notes to the financial statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 10 Cliff Parade, Wakefield, West Yorkshire, WF1 2TA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	reducing balance
Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance
Computer and Office Equipment	-	33 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 16 (2025: 17 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Tangible assets - user defined	Total
	£	£	£	£	£
Cost
At 1 February 2025	17,158	96,734	62,938	958	177,788
Additions	15,436	-	17,500	-	32,936
	_______	_______	_______	_______	_______
At 31 January 2026	32,594	96,734	80,438	958	210,724
	_______	_______	_______	_______	_______
Depreciation
At 1 February 2025	13,500	64,122	27,535	958	106,115
Charge for the year	4,773	4,892	9,214	-	18,879
	_______	_______	_______	_______	_______
At 31 January 2026	18,273	69,014	36,749	958	124,994
	_______	_______	_______	_______	_______
Carrying amount
At 31 January 2026	14,321	27,720	43,689	-	85,730
	_______	_______	_______	_______	_______
At 31 January 2025	3,658	32,612	35,403	-	71,673
	_______	_______	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	20,571	16,204
Other debtors	4,404	2,993
	_______	_______
	24,975	19,197
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	141,390	58,646
Corporation tax	7,084	38,808
Social security and other taxes	25,348	42,664
Other creditors	20,183	49,176
	_______	_______
	194,005	189,294
	_______	_______

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	13,156	-
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr M Beaumont	-	-	-	-
	Mrs T Beaumont	( 31,390)	31,023	-	( 367)
		_______	_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr M Beaumont	( 42,700)	-	42,700	-
	Mrs T Beaumont	-	-	( 31,390)	( 31,390)
		_______	_______	_______	_______
		( 42,700)	-	11,310	( 31,390)
		_______	_______	_______	_______