Greenrock Properties Limited

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

Registered number: 05767474

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		835,000		855,750

			835,000		855,750
CURRENT ASSETS
Cash at bank and in hand		5,669		1,527

		5,669		1,527
Creditors: Amounts Falling Due Within One Year	6	(116,394 )		(110,497 )

NET CURRENT ASSETS (LIABILITIES)			(110,725 )		(108,970 )

TOTAL ASSETS LESS CURRENT LIABILITIES			724,275		746,780

Creditors: Amounts Falling Due After More Than One Year	7		(460,091 )		(461,702 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(13,763 )		(16,830 )

NET ASSETS			250,421		268,248

CAPITAL AND RESERVES
Called up share capital	9		100,000		100,000
Other reserves			156,290		173,098
Profit and Loss Account			(5,869 )		(4,850 )

SHAREHOLDERS' FUNDS			250,421		268,248

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Greenrock Properties 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

Mrs C Green

Director

23 September 2026

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

1. General Information

Greenrock Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05767474 . The registered office is Liscard Business Centre 188 Liscard Road, Liscard, Wallasey, Merseyside, CH44 5TN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

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.

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. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:

Computer equipment

33 1/3% Straight Line

2.4. Investment Properties

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Greenrock Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Investment Properties	Computer equipment	Total
	£	£	£
Cost or Valuation
As at 1 April 2025	855,750	1,801	857,551
Revaluation	(20,750 )	-	(20,750 )

As at 31 March 2026	835,000	1,801	836,801

Depreciation
As at 1 April 2025	-	1,801	1,801

As at 31 March 2026	-	1,801	1,801

Net Book Value
As at 31 March 2026	835,000	-	835,000

As at 1 April 2025	855,750	-	855,750

5. Debtors

	2026	2025
	£	£
Due within one year

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	1,611	1,611
Other creditors	114,783	108,886

	116,394	110,497

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

	2026	2025
	£	£
Bank loans	460,091	461,702

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2026		2025
	£		£
Bank loans	270,418		270,687

8. Secured Creditors

Of the creditors the following amounts are secured.

The loans held are 100% secured via the government-backed bounce back loan scheme, and via fixed charges dated 02/07/2007, 01/04/2008, 08/12/2008, 17/04/2020, 22/10/2021, and 18/03/2022 over the properties to which they relate.

	2026		2025
	£		£
Bank loans and overdrafts	461,702		463,313

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Greenrock Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100,000	100,000

10. Reserves

	Other reserves	Profit and Loss Account
	£	£
As at 1 April 2025	173,098	(4,850 )
Loss for the year and total comprehensive income	-	(17,827 )

Movements in other reserves	(16,808)	-
Transfer to/from Other Reserves	-	16,808

As at 31 March 2026	156,290	(5,869 )

The profit and loss reserve account records retained earnings and accumulated losses.

The other reserve account records the value of asset revaluations and fair value movements on assets recognised in other comprehensive income.

Distributable and non-distributable reserves are as follows:

Profit and (loss) distributable

As at 31/03/2026 - (£5,869)

As at 31/03/2025 - (£4,850)

Profit and (loss) non-distributable

As at 31/03/2026 - £156,290

As at 31/03/2025 - £173,098

11. Related Party Transactions

The following related party transactions were undertaken during the year:

During the year a director introduced amounts totalling £24,665 and withdrew amounts totalling £19,976 (2025: introduced amounts totalling £22,378 and withdrew amounts totalling £24,176). At the balance sheet date the amount owed to the director was £110,267 (2025: £105,579).

No dividends were paid to the directors in respect of their shareholdings during the current or previous accounting periods.

The aggregate remuneration paid to key management personnel for the year was £18,240 (2025: £11,720).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

12. Going Concern

The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

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