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REGISTERED NUMBER: SC315439 (Scotland)







Unaudited Financial Statements

For The Year Ended 31st January 2025

for

Tacho Data Ltd.

Tacho Data Ltd. (Registered number: SC315439)






Contents of the Financial Statements
For The Year Ended 31st January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 6

Tacho Data Ltd.

Company Information
For The Year Ended 31st January 2025







DIRECTOR: I Gillies





SECRETARY: R Guidi





REGISTERED OFFICE: 8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP





REGISTERED NUMBER: SC315439 (Scotland)





ACCOUNTANTS: J S Mackie & Co Ltd
8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP

Tacho Data Ltd. (Registered number: SC315439)

Balance Sheet
31st January 2025

2025 2024
Notes £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 43,593 4,053
43,593 4,053

CURRENT ASSETS
Debtors 6 28,752 47,146
Cash at bank 33,906 75,719
62,658 122,865
CREDITORS
Amounts falling due within one year 7 (33,557 ) (55,794 )
NET CURRENT ASSETS 29,101 67,071
TOTAL ASSETS LESS CURRENT
LIABILITIES

72,694

71,124

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 72,594 71,024
SHAREHOLDERS' FUNDS 72,694 71,124

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2025 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.

Tacho Data Ltd. (Registered number: SC315439)

Balance Sheet - continued
31st January 2025


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 20th February 2025 and were signed by:





I Gillies - Director


Tacho Data Ltd. (Registered number: SC315439)

Notes to the Financial Statements
For The Year Ended 31st January 2025

1. STATUTORY INFORMATION

Tacho Data 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
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.

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 etc - 33% on cost, 25% on cost and 20% on 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

Tacho Data Ltd. (Registered number: SC315439)

Notes to the Financial Statements - continued
For The Year Ended 31st January 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1st February 2024
and 31st January 2025 225,000
AMORTISATION
At 1st February 2024
and 31st January 2025 225,000
NET BOOK VALUE
At 31st January 2025 -
At 31st January 2024 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1st February 2024 47,123
Additions 43,542
At 31st January 2025 90,665
DEPRECIATION
At 1st February 2024 43,070
Charge for year 4,002
At 31st January 2025 47,072
NET BOOK VALUE
At 31st January 2025 43,593
At 31st January 2024 4,053

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors 28,752 47,146

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Taxation and social security 22,493 52,086
Other creditors 11,064 3,708
33,557 55,794

Tacho Data Ltd.

Report of the Accountants to the Director of
Tacho Data Ltd.

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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st January 2025 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






J S Mackie & Co Ltd
8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP


20th February 2025