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REGISTERED NUMBER: SC452969 (Scotland)















Financial Statements for the Year Ended 30 April 2024

for

TARBRAXUS CONSULTANCY LIMITED

TARBRAXUS CONSULTANCY LIMITED (REGISTERED NUMBER: SC452969)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

TARBRAXUS CONSULTANCY LIMITED

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Mrs T McCree-Cox





REGISTERED OFFICE: Dykehead
Tarbrax
West Calder
West Lothian
EH55 8LW





REGISTERED NUMBER: SC452969 (Scotland)





ACCOUNTANTS: G O Thomson & Co
Chartered Accountants
13 Hope Street
Lanark
Lanarkshire
ML11 7NL

TARBRAXUS CONSULTANCY LIMITED (REGISTERED NUMBER: SC452969)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,412 4,696

CURRENT ASSETS
Debtors 5 202,711 220,531
Investments 6 2 2
Cash at bank 223,743 293,217
426,456 513,750
CREDITORS
Amounts falling due within one year 7 6,554 57,872
NET CURRENT ASSETS 419,902 455,878
TOTAL ASSETS LESS CURRENT
LIABILITIES

422,314

460,574

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 422,312 460,572
422,314 460,574

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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

The financial statements were approved by the director and authorised for issue on 11 October 2024 and were signed by:





Mrs T McCree-Cox - Director


TARBRAXUS CONSULTANCY LIMITED (REGISTERED NUMBER: SC452969)

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

1. STATUTORY INFORMATION

Tarbraxus Consultancy 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.
Freehold property - 25% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 25% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

TARBRAXUS CONSULTANCY LIMITED (REGISTERED NUMBER: SC452969)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023
and 30 April 2024 5,555 1,919 8,470 15,944
DEPRECIATION
At 1 May 2023 2,991 1,906 6,351 11,248
Charge for year 1,335 13 936 2,284
At 30 April 2024 4,326 1,919 7,287 13,532
NET BOOK VALUE
At 30 April 2024 1,229 - 1,183 2,412
At 30 April 2023 2,564 13 2,119 4,696

5. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors - 26,326
Amounts owed by group undertakings 199,844 193,666
VAT 309 -
Prepayments 1,287 539
201,440 220,531

Amounts falling due after more than one year:
Prepayments > 1 yr 1,271 -

Aggregate amounts 202,711 220,531

6. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Shares in group undertakings 2 2

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax - 22,845
VAT - 12,170
Directors' current accounts 2,878 19,358
Accrued expenses 3,676 3,499
6,554 57,872

TARBRAXUS CONSULTANCY LIMITED (REGISTERED NUMBER: SC452969)

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

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs T J K McCree-Cox and Mr P H Cox.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Tarbraxus Consultancy Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tarbraxus Consultancy Limited for the year ended 30 April 2024 which comprise the Income Statement, Balance Sheet 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the director of Tarbraxus Consultancy Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Tarbraxus Consultancy Limited and state those matters that we have agreed to state to the director of Tarbraxus Consultancy Limited in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Tarbraxus Consultancy Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Tarbraxus Consultancy Limited. You consider that Tarbraxus Consultancy 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 financial statements of Tarbraxus Consultancy 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 financial statements.






G O Thomson & Co
Chartered Accountants
13 Hope Street
Lanark
Lanarkshire
ML11 7NL


11 October 2024