Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30falsefalse2023-07-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.trueNo description of principal activity11false SC662788 2023-07-01 2024-06-30 SC662788 2022-07-01 2023-06-30 SC662788 2024-06-30 SC662788 2023-06-30 SC662788 c:Director1 2023-07-01 2024-06-30 SC662788 c:RegisteredOffice 2023-07-01 2024-06-30 SC662788 d:CurrentFinancialInstruments 2024-06-30 SC662788 d:CurrentFinancialInstruments 2023-06-30 SC662788 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 SC662788 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 SC662788 d:ShareCapital 2024-06-30 SC662788 d:ShareCapital 2023-06-30 SC662788 d:RetainedEarningsAccumulatedLosses 2024-06-30 SC662788 d:RetainedEarningsAccumulatedLosses 2023-06-30 SC662788 c:OrdinaryShareClass1 2023-07-01 2024-06-30 SC662788 c:OrdinaryShareClass1 2024-06-30 SC662788 c:OrdinaryShareClass1 2023-06-30 SC662788 c:FRS102 2023-07-01 2024-06-30 SC662788 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC662788 c:FullAccounts 2023-07-01 2024-06-30 SC662788 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC662788 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC662788










TRUFFLE TABLESCAPES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

 
TRUFFLE TABLESCAPES LIMITED
 

COMPANY INFORMATION


DIRECTOR
Kate Fairlie 




REGISTERED NUMBER
SC662788



REGISTERED OFFICE
5 Golf Street

Carnoustie

Angus

DD7 7HN




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
TRUFFLE TABLESCAPES LIMITED
REGISTERED NUMBER: SC662788

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
£
£

  

CURRENT ASSETS
  

Stocks
  
8,053
12,320

Debtors
  
8,636
6,281

Cash at bank and in hand
  
129
50

  
16,818
18,651

Creditors: amounts falling due within one year
 4 
(42,879)
(37,493)

NET CURRENT LIABILITIES
  
 
 
(26,061)
 
 
(18,842)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
(26,061)
(18,842)

  

NET LIABILITIES
  
(26,061)
(18,842)


CAPITAL AND RESERVES
  

Called up share capital 
 5 
1
1

Profit and loss account
  
(26,062)
(18,843)

  
(26,061)
(18,842)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 March 2025.





Kate Fairlie
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
TRUFFLE TABLESCAPES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


GENERAL INFORMATION

Truffle Tablescapes Limited is a private company, limited by shares, incorporated in Scotland with registration number SC662788. The registered office is 5 Golf Street, Carnoustie, Angus, DD7 7HN.
The Company's functional and presentational currency is GBP.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

GOING CONCERN

The company is reliant on the continued support of the directors. It is anticipated that this support shall continue in to the future.

 
2.3

TURNOVER

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Page 2

 
TRUFFLE TABLESCAPES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.4

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.



3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
-
600

Other creditors
41,379
35,393

Accruals and deferred income
1,500
1,500

42,879
37,493



5.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



1 (2023 - 1) ordinary share of £1.00
1
1



Page 3