DEAR GREEN LTD


Director	Miss L Lawson


Registered Address	101 Brook Street
	Glasgow
	G40 3AP


Registered Number	SC415720 (Scotland)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		40,746		47,489
Investments	4		517		-
			41,263		47,489
Current assets
Stocks		67,259		77,381
Debtors	5	91,890		78,263
Cash at bank and on hand		458,989		442,429
		618,138		598,073
Creditors amounts falling due within one year	6	(99,067)		(42,765)
Net current assets (liabilities)			519,071		555,308
Total assets less current liabilities			560,334		602,797
Provisions for liabilities			(10,187)		(11,925)
Net assets			550,147		590,872
Capital and reserves
Called up share capital			1		1
Profit and loss account			550,146		590,871
Shareholders' funds			550,147		590,872

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 30 October 2025, 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 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered office is 101 Brook Street, Glasgow, G40 3AP.

	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.

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.

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..

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.

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.

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.

	Investments
	Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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


		2025		2024
	Average number of employees during the year	8		8

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 February 24	2,282	93,090	34,998	91,668	15,689	237,727
Additions	-	11,264	-	-	832	12,096
Disposals	-	-	-	(18,587)	(3,379)	(21,966)
At 31 January 25	2,282	104,354	34,998	73,081	13,142	227,857
Depreciation and impairment
At 01 February 24	2,282	92,685	8,749	75,762	10,760	190,238
Charge for year	-	2,658	6,562	1,284	1,349	11,853
On disposals	-	-	-	(11,980)	(3,000)	(14,980)
At 31 January 25	2,282	95,343	15,311	65,066	9,109	187,111
Net book value
At 31 January 25	-	9,011	19,687	8,015	4,033	40,746
At 31 January 24	-	405	26,249	15,906	4,929	47,489

4.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
Additions	517	517
At 31 January 25	517	517
Net book value
At 31 January 25	517	517
At 31 January 24	-	-

	Notes
	¹Other investments other than loans

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	49,834	40,265
Other debtors	33,089	30,816
Prepayments and accrued income	8,967	7,182
Total	91,890	78,263

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	60,195	9,956
Taxation and social security	15,686	13,918
Other creditors	14,705	11,860
Accrued liabilities and deferred income	8,481	7,031
Total	99,067	42,765

7.	Operating lease commitments
	At 31 January 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £6,234 (2024 – £20,737).

8.	Directors advances, credits and guarantees
	As at 31 January 2025 the director, L Lawson owed the company £6,380 (2024: £17,822 was owed to the company). This was repaid in full after the year-end.