REGISTERED NUMBER: 03821858 (England and Wales)

Greentrees Surfacing Limited

Unaudited Financial Statements for the Year Ended 31 January 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Marshall

D Marshall

J G G Marshall

SECRETARY:

D Marshall

REGISTERED OFFICE:

Court Farm

Siston

Mangotsfield

Bristol

BS16 9LU

REGISTERED NUMBER:

03821858 (England and Wales)

ACCOUNTANTS:

Webb & Co Ltd

Accountants and Business Advisers

One New Street

Wells

Somerset

BA5 2LA

FIXED ASSETS

Tangible assets

4

228,844

254,698

CURRENT ASSETS

Stocks

100

100

Debtors

5

117,695

100,164

Cash at bank and in hand

136

3,750

117,931

104,014

CREDITORS

Amounts falling due within one year

6

172,164

173,156

NET CURRENT LIABILITIES

(54,233

)

(69,142

)

TOTAL ASSETS LESS CURRENT LIABILITIES

174,611

185,556

CREDITORS

Amounts falling due after more than one year

7

-

(5,952

)

PROVISIONS FOR LIABILITIES

(14,652

)

(22,079

)

NET ASSETS

159,959

157,525

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

159,957

157,523

SHAREHOLDERS' FUNDS

159,959

157,525

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by:

D Marshall - Director

1.	STATUTORY INFORMATION

Greentrees Surfacing 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to when the surfacing work is completed and accepted by the customer.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

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

Short leasehold

-

10% on cost

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

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 year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 13 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

COST

At 1 February 2025

195,156

249,397

186,899

631,452

Additions

800

12,410

-

13,210

At 31 January 2026

195,956

261,807

186,899

644,662

DEPRECIATION

At 1 February 2025

37,326

208,212

131,216

376,754

Charge for year

17,208

10,719

11,137

39,064

At 31 January 2026

54,534

218,931

142,353

415,818

NET BOOK VALUE

At 31 January 2026

141,422

42,876

44,546

228,844

At 31 January 2025

157,830

41,185

55,683

254,698

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

111,307

95,581

Other debtors

6,388

4,583

117,695

100,164

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

36,513

10,000

Hire purchase contracts

2,056

6,167

Trade creditors

88,008

95,628

Taxation and social security

12,059

39,180

Other creditors

33,528

22,181

172,164

173,156

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

3,897

Hire purchase contracts

-

2,055

-

5,952

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

3,510

13,897

Hire purchase contracts

2,056

8,222

5,566

22,119

Bank loans are secured by a fixed and floating charge covering all the property or undertakings of the company dated 3 May 2002 and 8 November 2012.The charges were satisfied on 22 January 2026.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary 1 GBP

£1

2

2