Registration number: 04638680

Greenhills Restorations Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Greenhills Restorations Ltd

Company Information

Director

A R Plescia-Greenhill

Company secretary

S Coates

Registered office

Unit 1a Old Airfield Farm Moreton Valence Gloucester Gloucestershire GL2 7NG

Accountants

Burton Sweet Limited Chartered Accountants and Tax Advisors Spencer House Morston Court Weston-super-Mare North Somerset BS22 8NG

Greenhills Restorations Ltd

(Registration number: 04638680)
Balance Sheet
31 January 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	2,800	-
Tangible assets	5	1,037	2,099
		3,837	2,099
Current assets
Stocks		2,000	2,000
Debtors	6	2,810	3,225
Cash at bank and in hand		2,238	2,170
		7,048	7,395
Creditors: Amounts falling due within one year	7	(34,599)	(31,060)
Net current liabilities		(27,551)	(23,665)
Net liabilities		(23,714)	(21,566)
Capital and reserves
Called up share capital		1	1
Retained earnings		(23,715)	(21,567)
Shareholders' deficit		(23,714)	(21,566)

Greenhills Restorations Ltd

(Registration number: 04638680)
Balance Sheet
31 January 2026

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

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Approved and authorised by the director on 19 October 2026
 

......................................... A R Plescia-Greenhill Director

Greenhills Restorations Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 1a
Old Airfield Farm
Moreton Valence
Gloucester
Gloucestershire
GL2 7NG

These financial statements were authorised for issue by the director on 19 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

The company has net liabilities at the balance sheet date. The director sees no reason that the company will not continue to trade as a going concern. The company has the full support of the director.

Greenhills Restorations Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 January 2026

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	Straight line 25%
Motor vehicles	Reducing balance 25%

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Greenhills Restorations Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 January 2026

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	20% straight line

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Stocks

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Greenhills Restorations Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 January 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
Additions acquired separately	3,500	3,500
At 31 January 2026	3,500	3,500
Amortisation
Amortisation charge	700	700
At 31 January 2026	700	700
Carrying amount
At 31 January 2026	2,800	2,800

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	23,509	495	24,004
Additions	400	-	400
Disposals	-	(495)	(495)
At 31 January 2026	23,909	-	23,909
Depreciation
At 1 February 2025	21,422	483	21,905
Charge for the year	1,450	-	1,450
Eliminated on disposal	-	(483)	(483)
At 31 January 2026	22,872	-	22,872
Carrying amount
At 31 January 2026	1,037	-	1,037
At 31 January 2025	2,087	12	2,099

Greenhills Restorations Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 January 2026

6

Debtors

Current	2026 £	2025 £
Trade debtors	810	1,225
Other debtors	2,000	2,000
	2,810	3,225

Greenhills Restorations Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 January 2026

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	1,308	904
Taxation and social security	80	26
Accruals and deferred income	1,356	1,671
Other creditors	31,855	28,459
	34,599	31,060

8	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £56,560 (2025 - £68,680).

9	Related party transactions

During the year the company received a loan from the wife of the director, who is considered a related party. The loan is unsecured, interest free and repayable on demand. At the year end, £3,000 remained outstanding to the related party.