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Registered number: SC522533
Tartanmoose Trading Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Anlo Financial Solutions Edinburgh
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC522533
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 275,644 17,844
Tangible Assets 5 37,730 24,504
313,374 42,348
CURRENT ASSETS
Stocks 6 20,000 -
Debtors 7 91,062 49,616
Cash at bank and in hand 24,896 12,082
135,958 61,698
Creditors: Amounts Falling Due Within One Year 8 (401,901 ) (426,677 )
NET CURRENT ASSETS (LIABILITIES) (265,943 ) (364,979 )
TOTAL ASSETS LESS CURRENT LIABILITIES 47,431 (322,631 )
Creditors: Amounts Falling Due After More Than One Year 9 (272,116 ) (27,824 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (4,331 )
NET LIABILITIES (224,685 ) (354,786 )
CAPITAL AND RESERVES
Called up share capital 11 100 100
Revaluation reserve 13 260,000 -
Profit and Loss Account (484,785 ) (354,886 )
SHAREHOLDERS' FUNDS (224,685) (354,786)
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For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Neal Davies
Director
30/09/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Tartanmoose Trading Limited is a private company, limited by shares, incorporated in Scotland, registered number SC522533 . The registered office is 63 Stoneyflatts Crescent, South Queensferry, Edinburgh, EH30 9XY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods and rendering of services
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of 9 years
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 25% Straight Line
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 65 (2022: 64)
65 64
4. Intangible Assets
Other
£
Cost or Valuation
As at 1 January 2023 44,000
Additions 260,000
As at 31 December 2023 304,000
Amortisation
As at 1 January 2023 26,156
Provided during the period 2,200
As at 31 December 2023 28,356
Net Book Value
As at 31 December 2023 275,644
As at 1 January 2023 17,844
During the current financial year, a valuation of the trademarked "Down The Hatch" brand name was conducted. The valuation was based on the brand's trademark, the number of social media followers, and the email marketing list associated with the franchise. As a result of this valuation, a revaluation of £260,000 has been included in the financial statements under intangible assets.
This valuation will be re-assessed annually to ensure its accuracy, and any necessary adjustments will be reflected in future financial statements.
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2023 14,925 23,991 20,772 2,625 62,313
Additions - - 21,281 2,888 24,169
As at 31 December 2023 14,925 23,991 42,053 5,513 86,482
Depreciation
As at 1 January 2023 11,940 18,104 6,086 1,679 37,809
Provided during the period 2,985 1,472 5,831 655 10,943
As at 31 December 2023 14,925 19,576 11,917 2,334 48,752
Net Book Value
As at 31 December 2023 - 4,415 30,136 3,179 37,730
As at 1 January 2023 2,985 5,887 14,686 946 24,504
6. Stocks
2023 2022
£ £
Stock 20,000 -
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 4,000 -
Deferred tax current asset 87,062 49,616
91,062 49,616
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 2,663 -
Trade creditors 99,204 246,003
Bank loans and overdrafts 166,767 2,917
VAT 63,742 121,462
Net wages 69,525 56,295
401,901 426,677
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 272,116 27,824
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10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,663 -
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
12. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 42,000 4,089
13. Reserves
Revaluation Reserve
£
Surplus on revaluation 260,000
As at 31 December 2023 260,000
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