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Registered Number: SC734322
Scotland

 

 

 

TAYLOR PASS HONEY CO UK LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Taylor Pass Honey Co UK Limited for the year ended 30 November 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Taylor Pass Honey Co UK Limited for the year ended 30 November 2023 as set out on pages Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.


As a practising member firm of the Institute of Chartered Accountants Ireland, we are subject to its ethical and other professional requirements which are detailed at http://www.charteredaccountants.ie.

This report is made solely to the Board of Directors of Taylor Pass Honey Co UK Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Taylor Pass Honey Co UK Limited and state those matters that we have agreed to state to the Board of Directors of Taylor Pass Honey Co UK Limited, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants Ireland as detailed at http://www.charteredaccountants.ie. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Taylor Pass Honey Co UK Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Taylor Pass Honey Co UK Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Taylor Pass Honey Co UK Limited . You consider that Taylor Pass Honey Co UK Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Taylor Pass Honey Co UK Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory account
30 November 2023



....................................................
BM Accountancy Services
Laurnic House
Ross Cottage Drive
Hamilton
ML3 7WR
27 August 2024
1
 
 
Notes
 
2023
£
  2022
£
Current assets      
Stocks 16,618    16,629 
Debtors 19,562    12,734 
Cash at bank and in hand 434   
36,614    29,363 
Creditors: amount falling due within one year (179,721)   (91,893)
Net current assets (143,107)   (62,530)
 
Total assets less current liabilities (143,107)   (62,530)
Net assets (143,107)   (62,530)
 

Capital and reserves
     
Called up share capital 500    500 
Profit and loss account (143,607)   (63,030)
Shareholders' funds (143,107)   (62,530)
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 27 August 2024 and were signed on its behalf by:


-------------------------------
Richard Green
Director
2
General Information
Taylor Pass Honey Co UK Limited is a private company, limited by shares, registered in Scotland, registration number SC734322, registration address Laurnic House, Ross Cottage Drive, Hamilton, South Lanarkshire, ML3 7WR. The trading address of the company is 829 Taylor Pass Road, Rd 4, Blemheim, New Zealand, 7274.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
Related Party Disclosures80,926 90,982 171,408 90,982 

During the year the Company purchased all its inventory, at cost, from its Parent Company, this transaction amounted to £19,712. In addition the Parent Company provided interest free finance in the form of an inter-company loan, with no fixed terms for repayment, the amount owed at the year end was £171,408.
3