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REGISTERED NUMBER: SC320827 (Scotland)




















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

PERFECT TAN TWO LIMITED

PERFECT TAN TWO LIMITED (REGISTERED NUMBER: SC320827)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024




Page

Abridged Balance Sheet 1

Notes to the Financial Statements 3


PERFECT TAN TWO LIMITED (REGISTERED NUMBER: SC320827)

ABRIDGED BALANCE SHEET
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 404 505

CURRENT ASSETS
Stocks 3,829 3,611
Debtors 1,750 1,750
Cash at bank 11,400 2,416
16,979 7,777
CREDITORS
Amounts falling due within one year 30,852 26,754
NET CURRENT LIABILITIES (13,873 ) (18,977 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(13,469

)

(18,472

)

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings (13,473 ) (18,476 )
SHAREHOLDERS' FUNDS (13,469 ) (18,472 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

PERFECT TAN TWO LIMITED (REGISTERED NUMBER: SC320827)

ABRIDGED BALANCE SHEET - continued
31 March 2024



The financial statements were approved by the director and authorised for issue on 30 August 2024 and were signed by:





Ms R Donaghey - Director


PERFECT TAN TWO LIMITED (REGISTERED NUMBER: SC320827)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Perfect Tan Two Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC320827

Registered office: 22 Backbrae Street
Kilsyth
G65 0NH

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 and revenue recognition
Turnover represents gross invoiced services to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance

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 Income Statement, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

PERFECT TAN TWO LIMITED (REGISTERED NUMBER: SC320827)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023
and 31 March 2024 17,962
DEPRECIATION
At 1 April 2023 17,457
Charge for year 101
At 31 March 2024 17,558
NET BOOK VALUE
At 31 March 2024 404
At 31 March 2023 505

5. RELATED PARTY DISCLOSURES

The transactions in the year with associated companies were as follows:-

Monies owed from Tan Limited

2020
£
Opening balance 0.00
Add: sums received in year 1,750.00
Less: payments made in year 0.00

Closing Balance 1,750.00