GREENDRUM LIMITED

Company Information
for the year from 1 August 2024 to 31 July 2025


Directors	CRAIG, John Paterson
	GLEN, David Norman
	HAY, Angus James
	KENNEDY, Colin John
	MCCAFFERTY, Andrew


Registered Address	5 West Victoria Dock Road
	Dundee
	DD1 3JT


Registered Number	SC423578 (Scotland)

GREENDRUM LIMITED

Statement of Financial Position
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		936,115		936,115
			936,115		936,115
Current assets
Debtors		-		121,050
Cash at bank and on hand		2,676		65,686
		2,676		186,736
Creditors amounts falling due within one year		(39,223)		(342,503)
Net current assets (liabilities)			(36,547)		(155,767)
Total assets less current liabilities			899,568		780,348
Net assets			899,568		780,348
Capital and reserves
Called up share capital			3		3
Profit and loss account			899,565		780,345
Shareholders' funds			899,568		780,348

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 Directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 17 December 2025, and are signed on its behalf by:

CRAIG, John Paterson
Director
Registered Company No. SC423578

GREENDRUM LIMITED

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. 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.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. 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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		5

3.	Fixed asset investments

		Total
		£
	Cost or valuation
	At 01 August 24	936,115
	At 31 July 25	936,115
	Net book value
	At 31 July 25	936,115
	At 31 July 24	936,115