A Perolls

M Bevan

12552102

OX28 1PF

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Director

The notes on pages 3 to 7 form part of these financial statements.

Greengage Business Solutions Ltd is a private company, limited by shares, and incorporated in England and Wales, registration number 12552102. The address of its registered office is 34 Vanner Road, Witney, OX28 1PF.

The financial statements have been prepared in pounds sterling (£) and the figures have been rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

As at the point of authorising the accounts, and for the foreseeable future, the directors have considered the going concern assumption to still be appropriate. The directors acknowledge that given the currently rapidly changing business and social environment, there are likely to be significant unknown factors which may present themselves. Such factors are considered by the directors to represent a general inherent level of risk in relation to the going concern assumption albeit not quantifiable at this time. On this basis the financial statements have been prepared on a going concern basis.

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business and is shown net of VAT and other sales related taxes.

Tax is recognised in the Statement of Income and Retained Earnings, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 in the countries where the Company operates and generates income.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Current asset investments, comprising investments in non-puttable ordinary shares, are measured at fair value at each reporting date with changes in fair value recognised in profit or loss, in accordance with the basic financial instruments provisions of Section 11 of FRS 102. Fair value is determined by reference to the most recent transaction price or net asset value of the investee, as the directors consider this to provide the most reliable estimate of fair value. Where fair value cannot be measured reliably, investments are stated at cost less any impairment.

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

          Number of employees during the year was 9 (2025:10).

Fixed asset investments comprise the Company's holding in MNZ Investments, incorporated during the year. The investment is a basic financial instrument within the scope of Section 11 of FRS 102 and is measured at fair value, with movements in fair value recognised within profit or loss (see note 2.10).

During the year 3,079 (2025: nil) ordinary A shares of £1 each were issued to TVI Group Limited for an    aggregate consideration of £59,016 (2025: £nil) and 31 (2025: nil) ordinary B shares of £1 each were issued to a staff member for an aggregate consideration of £40,997 (2025: £nil).

The auditor's report on these financial statements was unqualified and there were no matters to which the auditor drew attention by way of emphasis.  The auditor's report was signed on 5 October 2026 by Mark Rogers FCCA (senior statutory auditor) of HJS (Reading) Limited, 3 Richfield Place, Richfield Avenue, Reading, Berkshire, RG1 8EQ.