Green Horizons Property Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10621560

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,608,394		1,336,525

			1,608,394		1,336,525
CURRENT ASSETS
Debtors	5	1,471		7,377
Cash at bank and in hand		28,652		87,365

		30,123		94,742
Creditors: Amounts Falling Due Within One Year	6	(295,863 )		(314,558 )

NET CURRENT ASSETS (LIABILITIES)			(265,740 )		(219,816 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,342,654		1,116,709

Creditors: Amounts Falling Due After More Than One Year	7		(1,144,306 )		(893,239 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(39,454 )		(47,697 )

NET ASSETS			158,894		175,773

CAPITAL AND RESERVES
Called up share capital	8		1		1
Fair value reserve			168,200		203,339
Profit and Loss Account			(9,307 )		(27,567 )

SHAREHOLDERS' FUNDS			158,894		175,773

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Green Horizons Property 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 her 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

Ms Lesley Green

Director

07/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Green Horizons Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10621560 . The registered office is C/O Property Accounts Limited, 59 Castle Street, Reading, RG1 7SN.

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 recognised as rental income received.

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:

Fixtures & Fittings

25% Reducing Balance

2.4. Investment Properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The fair value of the investment property has been arrived at by the directors best estimate. Changes in fair value are recognised in the profit and loss account.

2.5. 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.

3. Average Number of Employees

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

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Green Horizons Property Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Investment Properties	Fixtures & Fittings	Total
	£	£	£
Cost or Valuation
As at 1 April 2025	1,336,000	1,660	1,337,660
Additions	315,381	-	315,381
Revaluation	(43,381 )	-	(43,381 )

As at 31 March 2026	1,608,000	1,660	1,609,660

Depreciation
As at 1 April 2025	-	1,135	1,135
Provided during the period	-	131	131

As at 31 March 2026	-	1,266	1,266

Net Book Value
As at 31 March 2026	1,608,000	394	1,608,394

As at 1 April 2025	1,336,000	525	1,336,525

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	1,471	7,377

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	2,030	-
Bank loans and overdrafts	9,643	-
Other creditors	1,471	1,248
Bridging loan	25,000	25,000
Director's loan account	115,070	145,655
Amounts owed to related parties	142,649	142,655

	295,863	314,558

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

	2026	2025
	£	£
Mortgages	1,144,306	893,239

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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Green Horizons Property Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Related Party Transactions

I Love to Swim Limited

Mutual shareholder

£84,394 (2025: £84,400) outstanding creditor balance.

We Love To Swim Uk Limited

Mutual shareholder

£38,170 (2025: £38,170) outstanding creditor balance.

I Love To Swim Endlessly C.I.C.

Mutual shareholder

£20,085 (2025: £24,085) Outstanding creditor balance.

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