Company registration number SC769809 (Scotland)
GREEN EQUITY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
GREEN EQUITY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
GREEN EQUITY LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
487,700
487,700
Current assets
Debtors
4
353
712
Cash at bank and in hand
1,548
5,855
1,901
6,567
Creditors: amounts falling due within one year
5
(194,370)
(155,270)
Net current liabilities
(192,469)
(148,703)
Total assets less current liabilities
295,231
338,997
Creditors: amounts falling due after more than one year
6
(322,988)
(322,988)
Net (liabilities)/assets
(27,757)
16,009
Capital and reserves
Called up share capital
7
7
Profit and loss reserves
(27,764)
16,002
Total equity
(27,757)
16,009

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

T he members have 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 6 February 2026 and are signed on its behalf by:
M Green
Director
Company registration number SC769809 (Scotland)
GREEN EQUITY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Green Equity Limited is a private company limited by shares incorporated in Scotland. The registered office is Bankell House, Strathblane Road, Milngavie, Glasgow, United Kingdom, G62 8LE.

1.1
Reporting period

The prior period financial statements covered a period which is less than one year. For this reason, past periods are not entirely comparable.

1.2
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.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Turnover

Turnover represents net rental income and income from property management charges, excluding value added tax. Where rents and services are invoiced in advance, income is deferred as appropriate.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
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.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

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

GREEN EQUITY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

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

2025
2024
Number
Number
Total
0
0
GREEN EQUITY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
3
Investment property
2025
£
Fair value
At 1 April 2024 and 31 March 2025
487,700

The fair value of the investment property has been arrived at on the basis of valuations carried out at 31 March 2025 by the directors.

The companies liabilities are secured by registered charges over its investment property asset. These charges were created on the 2nd April 2024 and 23 August 2024 in favour of Coutts and Co. to secure amounts owed under loan agreement.

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
353
712
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,890
-
0
Taxation and social security
-
0
3,936
Other creditors
192,480
151,334
194,370
155,270
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
322,988
322,988
7
Related party transactions
2025
2024
Amounts due to related parties
£
£
Key management personnel
160,946
149,444

These loans are unsecured, interest free and have no fixed terms of repayment.

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