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REGISTERED NUMBER: SC594106 (Scotland)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

TYREMANN ABERDEEN LTD

TYREMANN ABERDEEN LTD (REGISTERED NUMBER: SC594106)






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 Certified Accountants' Report 6

TYREMANN ABERDEEN LTD

COMPANY INFORMATION
for the Year Ended 30 April 2024







DIRECTOR: B Cruickshank





SECRETARY: R Mann





REGISTERED OFFICE: Cranhill Farmhouse
Banchory-Devenick
Aberdeen
AB12 5XR





REGISTERED NUMBER: SC594106 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX

TYREMANN ABERDEEN LTD (REGISTERED NUMBER: SC594106)

BALANCE SHEET
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,768 2,611

CURRENT ASSETS
Debtors 5 13,986 8,239
Cash at bank and in hand 88,364 81,956
102,350 90,195
CREDITORS
Amounts falling due within one year 6 30,334 23,960
NET CURRENT ASSETS 72,016 66,235
TOTAL ASSETS LESS CURRENT
LIABILITIES

78,784

68,846

PROVISIONS FOR LIABILITIES 7 1,286 -
NET ASSETS 77,498 68,846

CAPITAL AND RESERVES
Called up share capital 75 75
Retained earnings 77,423 68,771
77,498 68,846

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 his 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 22 January 2025 and were signed by:





B Cruickshank - Director


TYREMANN ABERDEEN LTD (REGISTERED NUMBER: SC594106)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Tyremann Aberdeen Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Plant and machinery - 25% reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

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

TYREMANN ABERDEEN LTD (REGISTERED NUMBER: SC594106)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 May 2023 2,725
Additions 5,613
At 30 April 2024 8,338
DEPRECIATION
At 1 May 2023 114
Charge for year 1,456
At 30 April 2024 1,570
NET BOOK VALUE
At 30 April 2024 6,768
At 30 April 2023 2,611

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 13,976 7,129
Other debtors 10 10
Prepayments and accrued income - 1,100
13,986 8,239

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 25,610 19,064
Tax 1,356 2,458
VAT 1,269 959
Directors' current accounts 559 247
Accrued expenses 1,540 1,232
30,334 23,960

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 1,286 -

Deferred
tax
£   
Provided during year 1,286
Balance at 30 April 2024 1,286

TYREMANN ABERDEEN LTD (REGISTERED NUMBER: SC594106)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
B Cruickshank
Balance outstanding at start of year (247 ) -
Amounts advanced - 65
Amounts repaid (312 ) (312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (559 ) (247 )

These amounts bear no interest and have no fixed repayment terms.

9. ULTIMATE CONTROLLING PARTY

The controlling party is B Cruickshank.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
TYREMANN ABERDEEN LTD (REGISTERED NUMBER: SC594106)

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 Tyremann Aberdeen Ltd for the year ended 30 April 2024 which comprise the Income Statement, Balance Sheet, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Tyremann Aberdeen Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Tyremann Aberdeen Ltd and state those matters that we have agreed to state to the director of Tyremann Aberdeen Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. 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 Tyremann Aberdeen Ltd 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 profit of Tyremann Aberdeen Ltd. You consider that Tyremann Aberdeen Ltd 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 Tyremann Aberdeen Ltd. 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.






Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX


22 January 2025