Greener Community Development Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 12392425 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD

1 FEBRUARY 2025 TO 29 JANUARY 2026

FOR

GREENER COMMUNITY

DEVELOPMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

J D Carter

REGISTERED OFFICE:

Castle Coombe

Tanners Lane

Wareham

Dorset

BH20 4LJ

REGISTERED NUMBER:

12392425 (England and Wales)

ACCOUNTANTS:

Carter & Coley

Chartered Accountants

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

FIXED ASSETS

Tangible assets

4

-

483

CURRENT ASSETS

Stocks

456,843

414,768

Debtors

5

266

-

Cash at bank

1,961

74

459,070

414,842

CREDITORS

Amounts falling due within one year

6

266,781

201,051

NET CURRENT ASSETS

192,289

213,791

TOTAL ASSETS LESS CURRENT
LIABILITIES

192,289

214,274

CREDITORS

Amounts falling due after more than one
year

7

191,013

201,987

NET ASSETS

1,276

12,287

CAPITAL AND RESERVES

Called up share capital

53,505

Retained earnings

(52,229

)

(41,218

)

1,276

12,287

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2026 and were signed by:

J D Carter - Director

1.	STATUTORY INFORMATION

Greener Community Development Ltd 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.

The financial statements have been prepared on the going concern basis. The company made a loss for the year and has limited cash resources. It is funded by bank borrowings, loans from private lenders and the director. The director has confirmed that the private lenders do not intend to seek repayment of their loans, or of the interest accrued on them, until the company's development properties are sold or refinanced. The director has also confirmed that he will continue to support the company. On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis.

Tangible fixed assets

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

Computer equipment

-

25% on cost

Fixed Assets are initially recognised at cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 February 2025

and 29 January 2026

1,931

DEPRECIATION

At 1 February 2025

1,448

Charge for period

483

At 29 January 2026

1,931

NET BOOK VALUE

At 29 January 2026

-

At 31 January 2025

483

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other debtors

266

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

10,507

9,804

Other creditors

256,274

191,247

266,781

201,051

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2026

2025

£

Bank loans

191,013

201,987

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

191,013

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Bank mortgage

191,013

The mortgage is secured over the company's freehold property.

9.	RELATED PARTY DISCLOSURES

TRANSACTIONS WITH THE DIRECTOR

Non interest bearing loan on which no terms of repayment have been agreed.

At the balance sheet date there was an amount due from the director of £266, included in other debtors. (2025 - £11,824). The director can confirm this amount was repaid within 9m and 1day of the balance sheet date.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Greener Community Development Ltd for the period ended 29 January 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Greener Community Development Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Greener Community Development Ltd and state those matters that we have agreed to state to the director of Greener Community Development Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Greener Community Development Ltd and its director for our work or for this report.

It is your duty to ensure that Greener Community Development Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Greener Community Development Ltd. You consider that Greener Community Development Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Greener Community Development Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Carter & Coley

Chartered Accountants

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

28 October 2026