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REGISTERED NUMBER: 05486242 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 JULY 2024

FOR

DEWAR GREEN LIMITED

DEWAR GREEN LIMITED (REGISTERED NUMBER: 05486242)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024










Page

Balance Sheet 1

Notes to the Financial Statements 3


DEWAR GREEN LIMITED (REGISTERED NUMBER: 05486242)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 7,776 8,653
Investments 6 100 100
7,876 8,753

CURRENT ASSETS
Debtors 7 4,531 8,438
Cash at bank 10,223 39,155
14,754 47,593
CREDITORS
Amounts falling due within one year 8 8,761 19,228
NET CURRENT ASSETS 5,993 28,365
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,869

37,118

PROVISIONS FOR LIABILITIES 10 1,944 2,164
NET ASSETS 11,925 34,954

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 11,825 34,854
SHAREHOLDERS' FUNDS 11,925 34,954

DEWAR GREEN LIMITED (REGISTERED NUMBER: 05486242)

BALANCE SHEET - continued
31 JULY 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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 30 October 2024 and were signed on its behalf by:




Ms R M Dewar - Director



Mr T A B Green - Director


DEWAR GREEN LIMITED (REGISTERED NUMBER: 05486242)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024


1. STATUTORY INFORMATION

Dewar Green Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 05486242

Registered office: 48 St Leonards Road
Bexhill on Sea
East Sussex
TN40 1JB

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


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts as adjusted for deferred income relating to contracts starting after the year-end.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Tenants property improvements - 15% on reducing balance
Office equipment - 20% on reducing balance
Computer equipment - 25% on reducing balance

All fixed assets are initially recorded at cost.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.


DEWAR GREEN LIMITED (REGISTERED NUMBER: 05486242)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


3. ACCOUNTING POLICIES - continued
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.

Financial instruments
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 entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

DEWAR GREEN LIMITED (REGISTERED NUMBER: 05486242)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


5. TANGIBLE FIXED ASSETS
Tenants
property Office Computer
improvements equipment equipment Totals
£    £    £    £   
COST
At 1 August 2023 16,938 1,628 16,749 35,315
Additions - - 832 832
At 31 July 2024 16,938 1,628 17,581 36,147
DEPRECIATION
At 1 August 2023 10,748 795 15,119 26,662
Charge for year 928 166 615 1,709
At 31 July 2024 11,676 961 15,734 28,371
NET BOOK VALUE
At 31 July 2024 5,262 667 1,847 7,776
At 31 July 2023 6,190 833 1,630 8,653

6. FIXED ASSET INVESTMENTS
Shares in
subsidiary
£   
COST
At 1 August 2023
and 31 July 2024 100
NET BOOK VALUE
At 31 July 2024 100
At 31 July 2023 100

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,997 7,900
Other debtors 150 150
Current account with GPSurgeryNet
Limited

211

211
Prepayments and accrued income 173 177
4,531 8,438

DEWAR GREEN LIMITED (REGISTERED NUMBER: 05486242)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 38 446
Corporation tax 3,791 10,174
VAT 2,190 6,180
Other creditors 350 350
Directors' current account 83 83
Accruals and deferred income 2,309 1,995
8,761 19,228

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 4,050 12,150
Between one and five years - 4,050
4,050 16,200

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 1,944 2,164

Deferred
tax
£   
Balance at 1 August 2023 2,164
Provided during year (220 )
Balance at 31 July 2024 1,944

DEWAR GREEN LIMITED (REGISTERED NUMBER: 05486242)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
26 Ordinary £1 26 26
26 Ordinary A £1 26 26
48 Ordinary B £1 48 48
100 100