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REGISTERED NUMBER: SC300672 (Scotland)















Financial Statements for the Year Ended 30 June 2024

for

Taleka Limited

Taleka Limited (Registered number: SC300672)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Taleka Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: A J Hunter
B J Tappenden
R Taylor





SECRETARY: B J Tappenden





REGISTERED OFFICE: 4 Albert Place
Stirling
FK8 2QL





REGISTERED NUMBER: SC300672 (Scotland)






Taleka Limited (Registered number: SC300672)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,437 201

CURRENT ASSETS
Debtors 5 705,520 613,631
Cash at bank and in hand 6,825 200
712,345 613,831
CREDITORS
Amounts falling due within one year 6 534,752 457,554
NET CURRENT ASSETS 177,593 156,277
TOTAL ASSETS LESS CURRENT
LIABILITIES

179,030

156,478

CREDITORS
Amounts falling due after more than one
year

7

10,010

73,609
NET ASSETS 169,020 82,869

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 168,920 82,769
SHAREHOLDERS' FUNDS 169,020 82,869

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Taleka Limited (Registered number: SC300672)

Balance Sheet - continued
30 June 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2024 and were signed on its behalf by:





B J Tappenden - Director


Taleka Limited (Registered number: SC300672)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Taleka Limited is a private company, limited by shares , registered in Scotland. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 25% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 33% on cost

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 8 (2023 - 7 ) .

Taleka Limited (Registered number: SC300672)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Office and Motor Computer
equipment fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 4,911 229 7,495 87,128 99,763
Additions - - - 2,096 2,096
At 30 June 2024 4,911 229 7,495 89,224 101,859
DEPRECIATION
At 1 July 2023 4,710 229 7,495 87,128 99,562
Charge for year 161 - - 699 860
At 30 June 2024 4,871 229 7,495 87,827 100,422
NET BOOK VALUE
At 30 June 2024 40 - - 1,397 1,437
At 30 June 2023 201 - - - 201

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 107,098 75,227
Amounts owed by group undertakings 534,286 533,581
Other debtors 64,136 4,823
705,520 613,631

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 41,311 45,827
Trade creditors 29,143 8,809
Amounts owed to group undertakings 346,206 309,647
Taxation and social security 32,297 18,925
Other creditors 85,795 74,346
534,752 457,554

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 46,439
Other creditors 10,010 27,170
10,010 73,609

8. SECURED DEBTS

A Hunter and the Clydesdale Bank hold a floating charges over all the property or undertakings of the company.

Taleka Limited (Registered number: SC300672)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1.00 100 100

10. RESERVES
Retained
earnings
£   

At 1 July 2023 82,769
Profit for the year 86,151
At 30 June 2024 168,920

11. ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of TKA Holdings Limited. The company was under the control of the directors of that company through their shareholding in that company.