GREEN LOAF LTD - Filleted accounts

Registered number

12241788

GREEN LOAF LTD

Filleted Accounts

31 October 2025

GREEN LOAF LTD
Registered number:		12241788
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,469,375			1,161,336

Current assets
Stocks		29,213			18,446
Debtors	4	289,326			352,716
Cash at bank and in hand		74,744			39,797
		393,283			410,959

Creditors: amounts falling due within one year	5	(472,520)			(432,217)

Net current liabilities			(79,237)			(21,258)

Total assets less current liabilities			1,390,138			1,140,078

Creditors: amounts falling due after more than one year	6		(57,865)			(174,932)

Provisions for liabilities			(292,676)			(231,683)


Net assets			1,039,597			733,463

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,039,497			733,363

Shareholders' funds			1,039,597			733,463

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Muhammad Wajih Eissa
Director
Approved by the board on 15 September 2026

GREEN LOAF LTD
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	18% over reducing balance method
	Motor Vehicles	18% over reducing balance method

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			55		45


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	1,136,721		24,615		1,161,336
	Additions	583,428		9,000		592,428
	At 31 October 2025	1,720,149		33,615		1,753,764

	Depreciation
	Charge for the year	278,878		5,511		284,389
	At 31 October 2025	278,878		5,511		284,389

	Net book value
	At 31 October 2025	1,441,271		28,104		1,469,375
	At 31 October 2024	1,136,721		24,615		1,161,336


4	Debtors			2025		2024
£					£

	Trade debtors			20,002		25,847
	Other debtors			269,324		326,869
				289,326		352,716


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			93,440		147,914
	Trade creditors			132,191		84,891
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			26,494		29,775
	Taxation and social security costs			91,155		42,542
	Other creditors			129,240		127,095
				472,520		432,217


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			57,865		56,432
	Other creditors			-		118,500
				57,865		174,932


7	Related party transactions

	As at 31 October 2025, the company owed £26,494 (£29,775 in 2024) to its parent company which is a UK based company. During the year, the company also paid rent to the parent company which is the company holding the lease and is responsible to pay the rent to the landlord. The rent charged by the parent company was in line with the rent charged by the landlord less any rent discounts provided by the landlord.The loan is interest free and repayable on demand. As at 31 October 2025, the company owed £116,427 (£103,927 in 2024) to another UK based company which is under the common control of the related party.The loan is interest free and repayable on demand. As at 31 October 2025, the company was owed £73,514 (£63,476 in 2024) from other UK based companies which are under the common control of the related parties.The loan is interest free and repayable on demand. As at 31 October 2025, the company owed £12,812 (£17,168 in 2024) to the director. The loan is interest free and repayable on demand.


8	Controlling party

	Wimbledon Grill and Baker, a UK based entity is the ultimate controlling party of the company by virtue of its shareholdings in the company.

9	Other information

	GREEN LOAF LTD is a private company limited by shares and incorporated in England. Its registered office is:
	108 The Broadway
	London
	SW19 1RH