Company No: 07881952 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Directors	Mrs L Castle
	Mr M Castle

Registered office	2nd Floor
	Maritime Place Quayside
	Chatham Maritime
	Chatham
	ME4 4QZ
	United Kingdom

Company number

07881952 (England and Wales)

Accountant	Kreston Reeves LLP
	Suite 2
	Orchard House
	Orchard Street
	Canterbury
	Kent
	CT2 8AR

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	17,248		4,306
		17,248		4,306
Current assets
Debtors	4	5,973		9,716
Cash at bank and in hand	5	67,486		118,871
		73,459		128,587
Creditors: amounts falling due within one year	6	( 2,547)		( 6,652)
Net current assets		70,912		121,935
Total assets less current liabilities		88,160		126,241
Net assets		88,160		126,241
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		88,060		126,141
Total shareholders' funds		88,160		126,241

For the financial year ending 31 December 2025 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 financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of GFF EcoGen Limited (registered number: 07881952) were approved and authorised for issue by the Board of Directors on 17 August 2026. They were signed on its behalf by:

Mr M Castle Director

Mrs L Castle Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

GFF EcoGen Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2nd Floor, Maritime Place Quayside, Chatham Maritime, Chatham, ME4 4QZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	20 % reducing balance
Vehicles	20 % reducing balance
Office equipment	20 % reducing balance
Other property, plant and equipment	10 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery		Vehicles		Office equipment		Other property, plant and equipment		Total
	£		£		£		£		£
Cost
At 01 January 2025	2,719		7,800		300		131,193		142,012
Additions	0		14,388		0		0		14,388
Disposals	0		( 7,800)		0		0		( 7,800)
At 31 December 2025	2,719		14,388		300		131,193		148,600
Accumulated depreciation
At 01 January 2025	2,541		6,962		282		127,921		137,706
Charge for the financial year	37		407		4		328		776
Disposals	0		( 7,130)		0		0		( 7,130)
At 31 December 2025	2,578		239		286		128,249		131,352
Net book value
At 31 December 2025	141		14,149		14		2,944		17,248
At 31 December 2024	178		838		18		3,272		4,306

4. Debtors

	2025		2024
	£		£
Trade debtors	5,973		4,816
Other debtors	0		4,900
	5,973		9,716

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	67,486		118,871

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	57		57
Taxation and social security	0		4,245
Other creditors	2,490		2,350
	2,547		6,652

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
25 A ordinary shares of £ 1.00 each	25		25
25 B ordinary shares of £ 1.00 each	25		25
25 C ordinary shares of £ 1.00 each	25		25
25 D ordinary shares of £ 1.00 each	25		25
	100		100