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REGISTERED NUMBER: SC280636 (Scotland)















Financial Statements for the Year Ended 31 March 2022

for

GREENS OF HADDINGTON LTD.

GREENS OF HADDINGTON LTD. (REGISTERED NUMBER: SC280636)

Contents of the Financial Statements
for the Year Ended 31 March 2022










Page

Balance Sheet 1

Notes to the Financial Statements 2


GREENS OF HADDINGTON LTD. (REGISTERED NUMBER: SC280636)

Balance Sheet
31 March 2022

2022 2021
Notes £    £   
Current assets
Work in progress 15,350 15,350
Debtors 4 30,510 31,965
Cash at bank 34,883 14,066
80,743 61,381
Creditors
Amounts falling due within one year 5 (31,345 ) (21,788 )
Net current assets 49,398 39,593
Total assets less current liabilities 49,398 39,593

Capital and reserves
Called up share capital 6 100 100
Retained earnings 49,298 39,493
Shareholders' funds 49,398 39,593

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 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 & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 August 2022 and were signed on its behalf by:





A R Green - Director


GREENS OF HADDINGTON LTD. (REGISTERED NUMBER: SC280636)

Notes to the Financial Statements
for the Year Ended 31 March 2022


1. Statutory information

Greens Of Haddington Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC280636

Registered office: 37a Sidegate
Haddington
East Lothian
EH41 4BU

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 derived from fees issued for advising on occupational safety, health advisors and training is recognised when the service is delivered. Rental income is recognised by reference to the time the tenants occupied the property.

Work in progress
Work in progress has been valued at the lower of cost and estimated selling price less costs to sell where the cost includes a relevant proportion of overheads according to the stage of completion.

Taxation
Current taxation represents the amount of taxation payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the taxation rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred taxation represents the future taxation consequences of transactions and events recognised in the
financial statements of current and previous periods. It is recognised in respect of all timing differences, with
certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved taxation losses and other deferred taxation assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred taxation liabilities or other future taxable profits.

Deferred taxation is measured using the taxation rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

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 money purchase (defined contribution) pension scheme. Contributions are charged against profits on the amounts payable for the year.

GREENS OF HADDINGTON LTD. (REGISTERED NUMBER: SC280636)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022


2. Accounting policies - continued

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Bank and cash
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

3. Employees and directors

The average number of employees during the year was 4 (2021 - 4 ) .

4. Debtors: amounts falling due within one year
2022 2021
£    £   
Trade debtors 30,510 25,703
Corporation tax - 6,262
30,510 31,965

5. Creditors: amounts falling due within one year
2022 2021
£    £   
Trade creditors 2,258 1,295
Taxation and social security 28,107 17,559
Other creditors 980 2,934
31,345 21,788

6. Called up share capital


Allotted, issued and fully paid:
Number: Class: Nominal 2022 2021
value: £    £   
100 Ordinary £1 100 100

7. Other financial commitments

At 31 March 2022 the company had total operating commitments under a non-cancellable lease of £13,658 (2021 - £10,317).