1 September 2022 false No description of principal activity Taxfiler 2024.1 SC638704business:PrivateLimitedCompanyLtd2022-09-012023-08-31 SC6387042022-08-31 SC6387042022-09-012023-08-31 SC638704business:AuditExempt-NoAccountantsReport2022-09-012023-08-31 SC638704business:FilletedAccounts2022-09-012023-08-31 SC6387042023-08-31 SC638704business:Director12022-09-012023-08-31 SC638704business:RegisteredOffice2022-09-012023-08-31 SC6387042022-08-31 SC638704core:WithinOneYear2023-08-31 SC638704core:WithinOneYear2022-08-31 SC638704core:AfterOneYear2023-08-31 SC638704core:AfterOneYear2022-08-31 SC638704core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 SC638704core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 SC638704core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 SC638704core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 SC638704core:PreviouslyStatedAmount2023-08-31 SC638704core:PreviouslyStatedAmount2022-08-31 SC638704business:SmallEntities2022-09-012023-08-31 SC638704countries:Scotland2022-09-012023-08-31 SC638704core:ComputerEquipment2022-09-012023-08-31 SC638704core:ComputerEquipment2022-08-31 SC638704core:ComputerEquipment2023-08-31 SC6387042021-09-012022-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC638704 (Scotland)
Thaler Limited Unaudited accounts for the year ended 31 August 2023
Thaler Limited Unaudited accounts Contents
Page
- 2 -
Thaler Limited Company Information for the year ended 31 August 2023
Director
Oliver Pearce
Company Number
SC638704 (Scotland)
Registered Office
86 THE NESS DOLLAR FK14 7EB SCOTLAND
- 3 -
Thaler Limited Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,391 
- 
Current assets
Debtors
371 
- 
Cash at bank and in hand
482 
1,636 
853 
1,636 
Creditors: amounts falling due within one year
(305)
(376)
Net current assets
548 
1,260 
Total assets less current liabilities
1,939 
1,260 
Creditors: amounts falling due after more than one year
(3,913)
(4,763)
Net liabilities
(1,974)
(3,503)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(1,975)
(3,504)
Shareholders' funds
(1,974)
(3,503)
For the year ending 31 August 2023 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 May 2024 and were signed on its behalf by
Oliver Pearce Director Company Registration No. SC638704
- 4 -
Thaler Limited Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Thaler Limited is a private company, limited by shares, registered in Scotland, registration number SC638704. The registered office is 86 THE NESS, DOLLAR, FK14 7EB, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 September 2022
- 
Additions
2,086 
At 31 August 2023
2,086 
Depreciation
Charge for the year
695 
At 31 August 2023
695 
Net book value
At 31 August 2023
1,391 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
371 
- 
- 5 -
Thaler Limited Notes to the Accounts for the year ended 31 August 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
92 
341 
Trade creditors
205 
35 
Taxes and social security
8 
- 
305 
376 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
3,689 
3,239 
Loans from directors
224 
1,524 
3,913 
4,763 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
- 6 -