2023-02-012024-01-312024-01-31falseSC415720DEAR GREEN 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DEAR GREEN LTD

Registered Number
SC415720
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2024

DEAR GREEN LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

Miss L Lawson

Registered Address

Dear Green Coffee Roasters
Unit 2, 13-27 East Campbell Street
Glasgow
G1 5DT

Registered Number

SC415720 (Scotland)
DEAR GREEN LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets347,48934,972
47,48934,972
Current assets
Stocks77,381100,651
Debtors478,26359,226
Cash at bank and on hand442,429442,094
598,073601,971
Creditors amounts falling due within one year5(42,766)(48,303)
Net current assets (liabilities)555,307553,668
Total assets less current liabilities602,796588,640
Provisions for liabilities(11,925)(8,743)
Net assets590,871579,897
Capital and reserves
Called up share capital11
Profit and loss account590,870579,896
Shareholders' funds590,871579,897
The financial statements were approved and authorised for issue by the Director on 31 October 2024, and are signed on its behalf by:
Miss L Lawson
Director
Registered Company No. SC415720
DEAR GREEN LTD
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered office is Unit 2, 13/27 East Campbell Street, Glasgow, G1 5DT.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operation for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is recognised when an invoice is raised for goods sold to the customer or at the point of sale for services sold to customers.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss and represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable..
Deferred tax
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. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Improvements to property - 20% on cost Plant and equipment - 20% on cost Fixtures and fittings - 20% on cost Computers - 20% on cost Motor vehicles - 25% on reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying value of the asset, and is credited or charged to the profit and loss account. economic life of the respective asset as follows:
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately within current liabilities.
Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets like trade debtors and creditors. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.
2.Average number of employees

20242023
Average number of employees during the year87
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 February 235,60094,351-87,81814,396202,165
Additions--34,9985,0282,58542,611
Disposals(3,318)(1,261)-(1,178)(1,292)(7,049)
At 31 January 242,28293,09034,99891,66815,689237,727
Depreciation and impairment
At 01 February 234,66088,382-65,7708,381167,193
Charge for year-5,1028,74910,4492,63726,937
On disposals(2,378)(799)-(457)(258)(3,892)
At 31 January 242,28292,6858,74975,76210,760190,238
Net book value
At 31 January 24-40526,24915,9064,92947,489
At 31 January 239405,969-22,0486,01534,972
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables40,26535,481
Other debtors30,81616,134
Prepayments and accrued income7,1827,611
Total78,26359,226
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables9,95614,429
Taxation and social security13,91829,572
Other creditors11,860265
Accrued liabilities and deferred income7,0324,037
Total42,76648,303
6.Operating lease commitments
At 31 January 2024, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £20,737 (2023 – £38,022).
7.Directors advances, credits and guarantees
As at 31 January 2024 the director, L Lawson. owed the company £17,822 (2023: £48 was owed by the company). This was repaid in full after the year-end.