Company registration number 06894037 (England and Wales)
GREEN SCAR LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
GREEN SCAR LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
GREEN SCAR LIMITED
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
-
0
Tangible assets
4
10,795
20,516
Current assets
Debtors
5
398,799
290,501
Cash at bank and in hand
697,433
706,239
1,096,232
996,740
Creditors: amounts falling due within one year
6
(177,770)
(191,591)
Net current assets
918,462
805,149
Net assets
929,257
825,665
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
929,157
825,565
Total equity
929,257
825,665

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 February 2026 and are signed on its behalf by:
Mrs O M Gray
Director
Company registration number 06894037 (England and Wales)
GREEN SCAR LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
1
Accounting policies
Company information

Green Scar Limited is a private company limited by shares incorporated in England and Wales. The registered office is First Floor, 14-15 Berners Street, London, W1T 3LJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) 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 FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover
Turnover represents amounts receivable for publishing royalties net of VAT.
1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any 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:

Fixtures and fittings
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Borrowing costs related to fixed assets

Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale.

All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments
The company has only basic financial instruments
GREEN SCAR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction.
1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Intangible fixed assets
Goodwill
£
Cost
At 1 June 2024 and 31 May 2025
3,500,000
Amortisation and impairment
At 1 June 2024 and 31 May 2025
3,500,000
Carrying amount
At 31 May 2025
-
0
At 31 May 2024
-
0
GREEN SCAR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 4 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2024
74,145
Additions
2,848
Disposals
(26,715)
At 31 May 2025
50,278
Depreciation and impairment
At 1 June 2024
53,629
Depreciation charged in the year
12,569
Eliminated in respect of disposals
(26,715)
At 31 May 2025
39,483
Carrying amount
At 31 May 2025
10,795
At 31 May 2024
20,516
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
398,799
290,501
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
254
2,940
Corporation tax
42,829
45,384
Other taxation and social security
18,787
11,071
Other creditors
115,900
132,196
177,770
191,591
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
2025-05-31 2024-06-01 false false false 09 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr D Gray Mrs O M Gray 06894037 2024-06-01 2025-05-31 06894037 2025-05-31 06894037 2024-05-31 06894037 core:NetGoodwill 2025-05-31 06894037 core:NetGoodwill 2024-05-31 06894037 core:OtherPropertyPlantEquipment 2025-05-31 06894037 core:OtherPropertyPlantEquipment 2024-05-31 06894037 core:CurrentFinancialInstruments 2025-05-31 06894037 core:CurrentFinancialInstruments 2024-05-31 06894037 core:ShareCapital 2025-05-31 06894037 core:ShareCapital 2024-05-31 06894037 core:RetainedEarningsAccumulatedLosses 2025-05-31 06894037 core:RetainedEarningsAccumulatedLosses 2024-05-31 06894037 core:ShareCapitalOrdinaryShareClass1 2025-05-31 06894037 core:ShareCapitalOrdinaryShareClass1 2024-05-31 06894037 bus:Director2 2024-06-01 2025-05-31 06894037 core:FurnitureFittings 2024-06-01 2025-05-31 06894037 2023-06-01 2024-05-31 06894037 core:NetGoodwill 2024-05-31 06894037 core:OtherPropertyPlantEquipment 2024-05-31 06894037 core:OtherPropertyPlantEquipment 2024-06-01 2025-05-31 06894037 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 06894037 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 06894037 bus:OrdinaryShareClass1 2024-06-01 2025-05-31 06894037 bus:OrdinaryShareClass1 2025-05-31 06894037 bus:OrdinaryShareClass1 2024-05-31 06894037 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 06894037 bus:FRS102 2024-06-01 2025-05-31 06894037 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 06894037 bus:Director1 2024-06-01 2025-05-31 06894037 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 06894037 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP