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Registration number: 13542282

Dufficy Green Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Dufficy Green Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Dufficy Green Ltd

Company Information

Directors | Simon Green Andrew Lovern

Registered office | 86-90 Paul Street London EC2A 4NE

Accountants | Field Sullivan Limited 9 Hare & Billet Road Blackheath SE3 0RB

Dufficy Green Ltd

(Registration number: 13542282)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 5 | 5,780 | 1,025
Cash at bank and in hand |  | 7,075 | 9,795
|  | 12,855 | 10,820
Creditors: Amounts falling due within one year | 8 | (12,084) | (13,790)
Net assets/(liabilities) |  | 771 | (2,970)
Capital and reserves |  |  |
Called up share capital | 6 | 1 | 1
Retained earnings |  | 770 | (2,971)
Shareholders' funds/(deficit) |  | 771 | (2,970)

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 May 2026 and signed on its behalf by:

......................................... Simon Green Director

Dufficy Green Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
86-90 Paul Street
London
EC2A 4NE

These financial statements were authorised for issue by the Board on 22 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The company's financial statements have been prepared on a going concern basis, which assumes that the company will be able to meet its debts as they fall due. At the end of the financial year the company has net assets of £771 (2024: net liabilities of £2,970). Both the director and shareholder believe it is appropriate to prepare the financial statements on a going concern basis, as they agreed to continue to support the company for the foreseeable future.

Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the periods in which the estimate is revised where revisions affects only that period, or in the period of the revision and future periods where the revisions affects both current and future periods.

Dufficy Green Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and when the service is performed, if the service straddles more than one accounting period, income is recognised on a pro rata basis.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change
attributable to an item of income or expense recognised as other comprehensive income is also recognised
directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or
substantively enacted by the reporting date in the countries where the company operates and generates
taxable income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Dufficy Green Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

4 | Taxation

Tax charged/(credited) in the income statement

| 2025 £ | 2024 £
Current taxation |  |
UK corporation tax | 2,112 | 2,346

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 5,780 | 1,025
| 5,780 | 1,025

Dufficy Green Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1

7 | Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 74,799 | 75,297

Summary of transactions with other related parties

S J Green
(Director/Shareholder)
During the year, the director was due a net salary of £54,000 (2024: £54,000) and received £59,535 (2024: £59,000). He also paid £780 (2024: £780) for business ecxpense privately. At the end of the year, the director owed the company £5,780 (2024: £1,025); this has been repaid since the year end.

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 10,201 | 11,978
Accruals and deferred income | 1,883 | 1,812
| 12,084 | 13,790