Registration number: 16303376

Greenhill Worldwide Trading Limited

(Registration number: 16303376)
Balance Sheet as at 31 December 2025

	Note	2025 £
Fixed assets
Intangible assets	4	20,000
Current assets
Debtors	5	100
Creditors: falling due within one year	6	(20,000)
Net current liabilities		(19,900)
Net assets		100
Capital and reserves
Called up share capital	7	100
Shareholders' funds		100

For the financial period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 September 2026
 

......................................... Linda McMullan Director

Greenhill Worldwide Trading Limited

Notes to the Unaudited Financial Statements for the Period from 10 March 2025 to 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: Unit 9 Strafford Industrial Estate, Gilroyd Lane, Barnsley, South Yorkshire, S75 3EJ.

These financial statements were authorised for issue by the director on 2 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a
change attributable to an item of income or expense recognised as other comprehensive income is also
recognised directly in other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	6.5% straight line basis

Greenhill Worldwide Trading Limited

Notes to the Unaudited Financial Statements for the Period from 10 March 2025 to 31 December 2025

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in operating expenses.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
Acquired through business combinations	20,000	20,000
At 31 December 2025	20,000	20,000
Amortisation
At 31 December 2025	-	-
Carrying amount
At 31 December 2025	20,000	20,000

Greenhill Worldwide Trading Limited

Notes to the Unaudited Financial Statements for the Period from 10 March 2025 to 31 December 2025

5

Debtors

	2025 £
Other debtors	100