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Registered number: 09739488
Greenkiwi Limited
Unaudited Financial Statements
For The Year Ended 31 August 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Andrew Thomassen
Joanne Thomassen
Company Number 09739488
Registered Office The Old Stables
Hall Lane
Tilbrook, Huntingdon
Cambs
PE28 0JU
Accountants HJP Chartered
Audley House
Northbridge Road
Berkhamsted
Herts
HP4 1EH
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Page 2
Balance Sheet
Registered number: 09739488
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 41,411 2,566
Investments 5 10 10
41,421 2,576
CURRENT ASSETS
Debtors 6 1,226,177 4,783,508
Cash at bank and in hand 5,231,976 3,300,570
6,458,153 8,084,078
Creditors: Amounts Falling Due Within One Year 7 (235,374 ) (1,619,363 )
NET CURRENT ASSETS (LIABILITIES) 6,222,779 6,464,715
TOTAL ASSETS LESS CURRENT LIABILITIES 6,264,200 6,467,291
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,353 ) -
NET ASSETS 6,253,847 6,467,291
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 6,253,747 6,467,191
SHAREHOLDERS' FUNDS 6,253,847 6,467,291
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For the year ending 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Andrew Thomassen
Director
1 October 2026
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Greenkiwi Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09739488 . The registered office is The Old Stables, Hall Lane, Tilbrook, Huntingdon, Cambs, PE28 0JU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Presentation Currency
The accounts are presented in GBP.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 33% Reducing Balance
Computer Equipment 25% Straight Line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 September 2025 - 6,774 6,774
Additions 60,192 - 60,192
As at 31 August 2026 60,192 6,774 66,966
Depreciation
As at 1 September 2025 - 4,208 4,208
Provided during the period 20,064 1,283 21,347
As at 31 August 2026 20,064 5,491 25,555
Net Book Value
As at 31 August 2026 40,128 1,283 41,411
As at 1 September 2025 - 2,566 2,566
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 September 2025 10
As at 31 August 2026 10
Provision
As at 1 September 2025 -
As at 31 August 2026 -
Net Book Value
As at 31 August 2026 10
As at 1 September 2025 10
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 616 4,418,952
Other debtors 1,225,561 364,556
1,226,177 4,783,508
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 901 714
Other creditors - 3,969
Taxation and social security 234,473 1,614,680
235,374 1,619,363
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2025 Amounts advanced Amounts repaid Amounts written off As at 31 August 2026
£ £ £ £ £
Mr Andrew Thomassen - 352,500 3,214 - 349,286
Mrs Joanne Thomassen - 352,500 3,214 - 349,286
Interest of 3.75% p.a. was applied to the loan. 
In addition to the loan disclosed above, the company owed the director £49 at the balance sheet date, representing a short-term loan advanced by the director to the company. This amount is not included in the figures above.
The above loan is unsecured and repayable on demand. 
10. Related Party Transactions
Included in Other Debtors is £112,943, a loan to the subsidiary company GK Land Holding 1 Limited (2025 - £110,056). 
The loan is interest-free, unsecured, and has no fixed date of repayment.
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