Green 4 Developments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08645152 (England and Wales)

GREEN 4 DEVELOPMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Binch

Mr A C Cox

Mr D J Evans

Mr T Leggett

REGISTERED OFFICE:

Hopwell Hall

Ockbrook

Derby

Derbyshire

DE72 3RW

REGISTERED NUMBER:

08645152 (England and Wales)

ACCOUNTANTS:

Duncan and Toplis Limited

Pinnacle House

1 Pinnacle Way

Derby

Derbyshire

DE24 8ZS

FIXED ASSETS

Tangible assets

4

93,796

116,121

Investments

5

500

Investment property

6

2,517,228

3,767,228

2,611,524

3,883,849

CURRENT ASSETS

Stocks

1,450,000

1,098,425

Debtors

7

459,422

25,566

Cash at bank

118,379

34,712

2,027,801

1,158,703

CREDITORS

Amounts falling due within one year

8

331,788

144,032

NET CURRENT ASSETS

1,696,013

1,014,671

TOTAL ASSETS LESS CURRENT LIABILITIES

4,307,537

4,898,520

CREDITORS

Amounts falling due after more than one
year

9

3,330,018

3,217,259

PROVISIONS FOR LIABILITIES

466,142

693,070

CAPITAL AND RESERVES

Called up share capital

10

1,383

Share premium

552,895

Non-distributable reserve

1,328,080

1,992,120

Retained earnings

(1,370,981

)

(1,558,207

)

SHAREHOLDERS' FUNDS

511,377

988,191

4,307,537

4,898,520

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Board of Directors and authorised for issue on 15 October 2026 and were signed on its behalf by:

Mr D J Evans - Director

1.	STATUTORY INFORMATION

Green 4 Developments Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Revenue recognition and work in progress

In accordance with FRS 102, revenue represents amounts chargeable to clients for professional services provided during the year, net of any sales tax. Services to clients, which at the balance sheet date have not been billed, have been recognised as revenue. Revenue is recognised by reference to the fair value of the services provided at the balance sheet date as a proportion of the total value of the engagement. Provision is made against unbilled amounts on those engagements where the right to receive payment is contingent on factors outside the control of the company.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

20% on reducing balance

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in the market value is recognised in the profit and loss account.

A transfer is made from retained earnings to the non-distributable reserve for the amount of any market value surplus or deficit net of deferred tax provided.

Financial instruments

The company has chosen to adopt the FRS102 1A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year 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 year 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

COST

At 1 May 2025

38,304

153,476

45,769

48,510

286,059

Additions

-

1,123

At 30 April 2026

38,304

153,476

45,769

49,633

287,182

DEPRECIATION

At 1 May 2025

31,878

74,896

34,717

28,447

169,938

Charge for year

1,285

15,716

2,210

4,237

23,448

At 30 April 2026

33,163

90,612

36,927

32,684

193,386

NET BOOK VALUE

At 30 April 2026

5,141

62,864

8,842

16,949

93,796

At 30 April 2025

6,426

78,580

11,052

20,063

116,121

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2025

and 30 April 2026

500

NET BOOK VALUE

At 30 April 2026

500

At 30 April 2025

500

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

3,767,228

Disposals

(1,250,000

)

At 30 April 2026

2,517,228

NET BOOK VALUE

At 30 April 2026

2,517,228

At 30 April 2025

3,767,228

Fair value at 30 April 2026 is represented by:

£

Valuation in 2026

1,770,773

Cost

746,455

2,517,228

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

Cost

746,455

1,111,068

Investment property was valued on an open market basis on 30 April 2026 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

23,610

15,450

Other debtors

281,256

-

VAT

77,733

9,454

Prepayments and accrued income

76,823

662

459,422

25,566

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

1,333

8,000

Trade creditors

163,019

93,828

Social security and other taxes

12,714

9,311

Other creditors

125,006

28,453

Accruals and deferred income

29,716

4,440

331,788

144,032

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Bank loans - 1-2 years

-

1,333

Directors' loan accounts

3,330,018

3,215,926

3,330,018

3,217,259

The directors loan accounts represent long term funding and will continue for as long as necessary until the expected levels of profitability are realised.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

134,100

Ordinary 1p

1p

1,341

4,148

Ordinary B 1p

1p

42

1,383

11.	CONSOLIDATED BALANCE SHEET

2026

2025

£

FIXED ASSETS

Tangible assets

93,796

116,121

Investments

-

Investment property

4,517,228

5,767,228

4,611,024

5,929,653

CURRENT ASSETS

Work in progress

1,450,000

1,098,425

Debtors

459,421

25,566

Cash at bank and in hand

118,779

35,212

2,028,200

1,159,203

CREDITORS

Amounts falling due within one
year

333,845

145,958

NET CURRENT ASSETS

1,694,355

1,013,245

TOTAL ASSETS LESS CURRENT
LIABILITIES

6,305,379

6,896,594

CREDITORS

Amounts falling due after more
than one year

3,482,309

3,368,527

PROVISIONS FOR LIABILITIES

863,574

1,090,502

CAPITAL AND RESERVES

Called up share capital

1,383

Share premium

552,895

Non distributable reserve

2,785,553

3,449,593

Retained earnings

(1,380,335

)

(1,566,306

)

SHAREHOLDERS' FUNDS

1,959,496

2,437,565

6,305,379

6,896,594

Although not required to be filed due to the exemption available as a small group, the directors have included the above consolidated balance sheet as an additional voluntary disclosure for the group, of which Green 4 Developments Limited is the ultimate parent company.