Green Roof Revival Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of Green Roof Revival Limited for the year ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Green Roof Revival Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Green Roof Revival Limited , as a body, in accordance with the terms of our engagement letter dated 28 February 2019. Our work has been undertaken solely to prepare for your approval the accounts of Green Roof Revival Limited and state those matters that we have agreed to state to the director of Green Roof Revival Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Green Roof Revival Limited and its director as a body for our work or for this report.

It is your duty to ensure that Green Roof Revival Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Green Roof Revival Limited . You consider that Green Roof Revival Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Green Roof Revival Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

15 October 2026

Craker Business Solutions LTD

Certified Chartered Accountants

Southmoor Lane

Havant

Hampshire

PO9 1JW

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Green Roof Revival Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 11708211

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		11,152		4,650
Tangible Assets	5		9,118		2,809

			20,270		7,459
CURRENT ASSETS
Debtors	6	2,639		2,370
Investments	7	16,709		27,109
Cash at bank and in hand		2,196		19,850

		21,544		49,329
Creditors: Amounts Falling Due Within One Year	8	(11,926 )		(32,879 )

NET CURRENT ASSETS (LIABILITIES)			9,618		16,450

TOTAL ASSETS LESS CURRENT LIABILITIES			29,888		23,909

Creditors: Amounts Falling Due After More Than One Year	9		(5,237 )		(6,402 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,733 )		(892 )

NET ASSETS			22,918		16,615

CAPITAL AND RESERVES
Called up share capital	10		1		1
Revaluation reserve	12		2,364		-
Profit and Loss Account			20,553		16,614

SHAREHOLDERS' FUNDS			22,918		16,615

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Green Roof Revival Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr Lee Evans

Director

15 October 2026

The notes on pages 4 to 7 form part of these financial statements.

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Green Roof Revival Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Green Roof Revival Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11708211 . The registered office is 3rd Floor, 86-90 Paul Street, London , EC2A 4NE.

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.

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets include the valuation of Cryptocurrency as at 31.03.2025

2.5. 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:

Plant & Machinery	33% Straight Line
Computer Equipment	33.3% Straight Line

2.6. 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 year 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.

...CONTINUED

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Green Roof Revival Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 April 2025	5,000	2,765	7,765
Additions	-	7,307	7,307

As at 31 March 2026	5,000	10,072	15,072

Amortisation
As at 1 April 2025	3,115	-	3,115
Provided during the period	500	305	805

As at 31 March 2026	3,615	305	3,920

Net Book Value
As at 31 March 2026	1,385	9,767	11,152

As at 1 April 2025	1,885	2,765	4,650

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	3,520	1,644	5,164
Additions	1,709	7,798	9,507
Disposals	(297 )	(902 )	(1,199 )

As at 31 March 2026	4,932	8,540	13,472

Depreciation
As at 1 April 2025	1,241	1,114	2,355
Provided during the period	1,283	1,321	2,604
Disposals	(178 )	(427 )	(605 )

As at 31 March 2026	2,346	2,008	4,354

Net Book Value
As at 31 March 2026	2,586	6,532	9,118

As at 1 April 2025	2,279	530	2,809

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Green Roof Revival Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	908	941
Prepayments and accrued income	665	1,179
Other debtors	250	250
VAT	808	-
Director's loan account	8	-

	2,639	2,370

7. Current Asset Investments

	2026	2025
	£	£
Other investments, held for sale	16,709	27,109

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	5,317	9,737
Corporation tax	1,037	15,982
VAT	-	5,744
Other creditors	5,000	-
Accruals and deferred income	572	554
Director's loan account	-	862

	11,926	32,879

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	5,237	6,402

10. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.000 each	1	1

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Lee Evans	862	-	870	-	8

The above loan is unsecured, interest free and repayable on demand.

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Green Roof Revival Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

12. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 April 2025	-	16,614
Profit for year	-	10,939

Surplus on revaluation	2,364	-

Other comprehensive income for the year	2,364	-

Total comprehensive income for the year	2,364	10,939

Dividends paid	-	(7,000)

As at 31 March 2026	2,364	20,553

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