REGISTERED NUMBER: 10336632 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

GREEN LIVING TRADING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr T Ghattas

REGISTERED OFFICE:

Solar House

282 Chase Road

London

N14 6NZ

REGISTERED NUMBER:

10336632 (England and Wales)

ACCOUNTANTS:

Freemans Partnership LLP

Chartered Certified Accountants

Solar House

282 Chase Road

London

N14 6NZ

FIXED ASSETS

Tangible assets

4

5,000

-

CURRENT ASSETS

Stocks

5

38,700

32,500

Debtors

6

100,539

200,048

Cash at bank and in hand

25,624

14,400

164,863

246,948

CREDITORS

Amounts falling due within one year

7

190,893

272,506

NET CURRENT LIABILITIES

(26,030

)

(25,558

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(21,030

)

(25,558

)

CREDITORS

Amounts falling due after more than one year

8

27,275

38,075

NET LIABILITIES

(48,305

)

(63,633

)

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

(48,306

)

(63,634

)

SHAREHOLDERS' FUNDS

(48,305

)

(63,633

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 May 2026 and were signed by:

Mr T Ghattas - Director

1.	STATUTORY INFORMATION

Green Living Trading Limited is a private company, limited by shares , registered in England and Wales. 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 represents amounts derived from the sale of goods to customers during the year, and is recognised at the date the risks and rewards of ownership of goods were transferred to the customer. This is stated after trade discounts, other sales taxes and net of VAT.

Tangible fixed assets

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

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 Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

Additions

5,000

At 28 February 2025

5,000

NET BOOK VALUE

At 28 February 2025

5,000

5.

STOCKS

28.2.25

29.2.24

£

£

Stocks

38,700

32,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

66,235

188,191

Other debtors

-

4,050

Directors' current accounts

21,337

-

Tax

7,201

-

VAT

5,766

-

Prepayments and accrued income

-

7,807

100,539

200,048

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans and overdrafts (see note 9)

5,000

5,000

Trade creditors

94,988

103,061

Tax

7,776

463

Social security and other taxes

29,580

24,727

Pension Contribution

6,012

3,942

VAT

-

100,744

Other creditors

4,900

21,580

Directors' current accounts

-

2,489

Accrued expenses

42,637

10,500

190,893

272,506

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans (see note 9)

27,275

38,075

9.

LOANS

An analysis of the maturity of loans is given below:

28.2.25

29.2.24

£

£

Amounts falling due within one year or on demand:

Bank loans

5,000

5,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

10,000

10,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

17,275

28,075

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.25

29.2.24

value:

£

£

1

Ordinary share capital

1

1

1

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2025 and 29 February 2024:

28.2.25

29.2.24

£

£

Mr T Ghattas

Balance outstanding at start of year

-

-

Amounts advanced

21,337

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

21,337

-

Interest of £1,241 was charged to the director on the loan from the company, charged at HM Revenue & Customs rates.