REGISTERED NUMBER: SC188018 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

The Green Welly Stop Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Fiona Douglas Robertson

Edward Stanley Robertson

REGISTERED OFFICE:

Tyndrum

Crianlarich

PERTHSHIRE

FK20 8RY

REGISTERED NUMBER:

SC188018 (Scotland)

ACCOUNTANTS:

Mackay & Co CA

120 George Street

Oban

Argyll

PA34 5NT

FIXED ASSETS

Intangible assets

4

-

8,451

Tangible assets

5

1,470,085

1,482,760

1,470,085

1,491,211

CURRENT ASSETS

Stocks

6

1,950,718

806,921

Debtors

7

7,694

6,174

Cash at bank and in hand

1,253,760

970,425

3,212,172

1,783,520

CREDITORS

Amounts falling due within one year

8

1,827,757

626,411

NET CURRENT ASSETS

1,384,415

1,157,109

TOTAL ASSETS LESS CURRENT LIABILITIES

2,854,500

2,648,320

PROVISIONS FOR LIABILITIES

10

14,938

18,107

NET ASSETS

2,839,562

2,630,213

CAPITAL AND RESERVES

Called up share capital

11

500

500

Capital redemption reserve

12

500

500

Retained earnings

12

2,838,562

2,629,213

SHAREHOLDERS' FUNDS

2,839,562

2,630,213

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

Edward Stanley Robertson - Director

1.	STATUTORY INFORMATION

The Green Welly Stop Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 63 (2024 - 63 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

336,410

AMORTISATION

At 1 April 2024

327,959

Amortisation for year

8,451

At 31 March 2025

336,410

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

8,451

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Heritable

to

Plant and

and

property

property

machinery

fittings

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

1,127,400

282,931

119,478

135,417

1,665,226

DEPRECIATION

At 1 April 2024

-

-

82,832

99,634

182,466

Charge for year

-

-

6,413

6,262

12,675

At 31 March 2025

-

-

89,245

105,896

195,141

NET BOOK VALUE

At 31 March 2025

1,127,400

282,931

30,233

29,521

1,470,085

At 31 March 2024

1,127,400

282,931

36,646

35,783

1,482,760

6.

STOCKS

31.3.25

31.3.24

£

£

Stocks

1,950,718

806,921

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

7,694

5,493

VAT

-

681

7,694

6,174

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts (see note 9)

8,481

-

Trade creditors

294,111

442,343

Owed to connected businesses

26,884

3,887

Tax

75,769

68,416

Social security and other taxes

28,939

28,817

VAT

6,386

-

Directors' current accounts

1,304,667

-

Accrued expenses

82,520

82,948

1,827,757

626,411

9.

LOANS

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

8,481

-

10.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

Accelerated capital allowances

14,938

18,107

Deferred

tax

£

Balance at 1 April 2024

18,107

Credit to Income Statement during year

(3,169

)

Balance at 31 March 2025

14,938

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

500

Ordinary

£1

500

500

12.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 April 2024

2,629,213

500

2,629,713

Profit for the year

209,349

209,349

At 31 March 2025

2,838,562

500

2,839,062