REGISTERED NUMBER: 08916369 (England and Wales)

Financial Statements for the Period 1 April 2024 to 30 September 2025

for

Greenstone Pest Control Ltd

Trading as

Green Care

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr H M S J Mott

SECRETARY:

Mr A Rohlandt

REGISTERED OFFICE:

2 Olympus Park

Olympus Park

Quedgeley

Gloucester

Gloucestershire

GL2 4DH

REGISTERED NUMBER:

08916369 (England and Wales)

SENIOR STATUTORY AUDITOR:

Adam Burt ACA FCCA

AUDITORS:

R. M. Chancellor & Company Limited

Chartered Accountants and Statutory Auditors

Lewis House

Great Chesterford Court

Great Chesterford

Essex

CB10 1PF

CURRENT ASSETS

Debtors

5

83,878

7,120

Cash at bank and in hand

26

153,841

83,904

160,961

CREDITORS

Amounts falling due within one year

6

161,238

210,539

NET CURRENT LIABILITIES

(77,334

)

(49,578

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(77,334

)

(49,578

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(77,335

)

(49,579

)

(77,334

)

(49,578

)

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 24 September 2026 and were signed by:

Mr H M S J Mott - Director

1.	STATUTORY INFORMATION

Greenstone Pest Control Ltd 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Change in accounting period

The financial statements have been prepared for the longer period of 18 months and therefore the amounts presented in the financial statements (including the related notes) are not entirely comparable with the previous period of 12 months.

The reason for the extended period of reporting is for the company's financial year end to be more inline with financial year ends of the other companies within the group.

Going concern

These financial statements have been prepared on a going concern basis. The company ceased trading on 1 December 2023 and had net liabilities at the balance sheet date.

The director confirms that the company is to be dormant for the foreseeable future.

The company is currently able to meet its liabilities as they fall due with support from Vergo Pest Management Limited, a connected company.

After considering these matters, the director considers it appropriate to prepare the financial statements on a going concern basis. These financial statements do not include any adjustments that would be required if the company were unable to continue as a going concern.

Turnover

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

Financial instruments

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

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, 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.

Taxation

Taxation for the period 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 period 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

990

Amounts owed by group undertakings

56,869

-

Other debtors

27,009

6,130

83,878

7,120

Other debtors is comprised of tax debtors of £27,009 (2024 - £6,130).

During the period, the company provided a connected company with an interest-free loan of £3,505 (2024 - £Nil). This balance has been determined as irrecoverable, however, it has not been formally waived. As a result, a provision for impairment of the total loan receivable has been recognised to reduce the carrying value of the loan to £Nil within debtors, and the corresponding expense has been recognised in the profit and loss account.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

529

Amounts owed to group undertakings

147,738

180,408

Taxation and social security

-

8,335

Other creditors

13,500

21,267

161,238

210,539

Other creditors include accrued expenses of £13,500 (2024 - £20,983) and other creditors of £Nil (2024 - £284).

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

15,450

Between one and five years

-

27,038

-

42,488

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was qualified on the following basis:

Basis for qualified opinion

For the year ended 31 March 2024, it had been identified that the entity's accounting records for certain sources of income were limited, as no sufficient independent documentation was available to support completeness prior to entry into the accounting system. Due to the absence of adequate controls or documentation, we were unable to obtain sufficient appropriate audit evidence to support the completeness of income in the prior period.

As a result of the continuous limitations of the evidence available, we were unable to conclude that retained earnings brought forward totalling negative £49,579 is free from material misstatement, and therefore, the retained earnings as at 30 September 2025 totalling negative £77,335 is free from material misstatement.

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.

Matters required to report by exception

Arising solely from the limitation on the scope of our work relating to retained earnings referred to above:

- we have not received all the information and explanations we require for our audit.

We have nothing to report in respect of:

Adam Burt ACA FCCA (Senior Statutory Auditor)

for and on behalf of R. M. Chancellor & Company Limited

The Report of the Auditors was qualified on the following basis:

During the audit it was found that adequate accounting records could not be obtained in multiple areas. This is detailed below:

For the year ended 31 March 2024, it had been identified that the entity's accounting records for certain sources of income were limited, as no sufficient independent documentation was available to support completeness prior to entry into the accounting system. Due to the absence of adequate controls or documentation, we were unable to obtain sufficient appropriate audit evidence to support the completeness of income in the prior period.

As a result of the continuous limitations of the evidence available, we were unable to conclude that retained earnings brought forward totalling negative £49,579 is free from material misstatement, and therefore, the retained earnings as at 30 September 2025 totalling negative £77,335 is free from material misstatement.

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.

Matters required to report by exception

Arising solely from the limitation on the scope of our work relating to income, referred to above:

- we have not received all the information and explanations we require for our audit; and

- we were unable to determine whether adequate accounting records have been kept.

We have nothing to report in respect of:

- returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of director's remuneration specified by law are not made.

- the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Director.

Adam Burt ACA FCCA (Senior Statutory Auditor)

for and on behalf of R. M. Chancellor & Company Limited

9.	PARENT AND ULTIMATE CONTROLLING PARTY

The immediate parent company of the company is Greenthink Ltd of which its registered office address is 2 Olympus Park Business Centre, Quedgeley, Gloucester, GL2 4DH.

The largest company and the smallest group of undertakings for which consolidated accounts are prepared is Tyro Bidco AS, of which its registered office address is C/o Pelias Norsk, Skadedyrkontrollas, Dammenvegan 2, 2414 Elverum, Norway.

The ultimate holding and controlling party is Norvestor VIII SCSp, a special limited partnership established in Luxembourg.