Company No: 09680886 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	D C Gilbert
	H J W Gilbert

REGISTERED OFFICE	Lowin House
	Tregolls Road
	Truro
	TR1 2NA
	United Kingdom

COMPANY NUMBER

09680886 (England and Wales)

CHARTERED ACCOUNTANTS	Francis Clark LLP
	Lowin House
	Tregolls Road
	Truro
	Cornwall TR1 2NA

	Note	2023		2022
		£		£
Fixed assets
Tangible assets	3	2,173		2,716
		2,173		2,716
Current assets
Debtors	4	445		794
Cash at bank and in hand		46,885		51,605
		47,330		52,399
Creditors: amounts falling due within one year	5	( 4,433)		( 4,241)
Net current assets		42,897		48,158
Total assets less current liabilities		45,070		50,874
Provision for liabilities		0		( 678)
Net assets		45,070		50,196
Capital and reserves
Called-up share capital	6	1		1
Profit and loss account		45,069		50,195
Total shareholder's funds		45,070		50,196

For the financial year ending 31 January 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Green Agent Limited (registered number: 09680886) were approved and authorised for issue by the Board of Directors on 21 October 2023. They were signed on its behalf by:

D C Gilbert Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Green Agent Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lowin House, Tregolls Road, Truro, TR1 2NA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2023		2022
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 February 2022	3,976		3,976
At 31 January 2023	3,976		3,976
Accumulated depreciation
At 01 February 2022	1,260		1,260
Charge for the financial year	543		543
At 31 January 2023	1,803		1,803
Net book value
At 31 January 2023	2,173		2,173
At 31 January 2022	2,716		2,716

4. Debtors

	2023		2022
	£		£
Corporation tax	416		415
Other debtors	29		379
	445		794

5. Creditors: amounts falling due within one year

	2023		2022
	£		£
Amounts owed to directors	3,233		3,233
Accruals	1,200		1,008
	4,433		4,241

6. Called-up share capital

	2023		2022
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1