Registered number
SC709616
Tinker-Moon H.S.D. Ltd
Filleted Accounts
30 September 2024
Tinker-Moon H.S.D. Ltd
Registered number: SC709616
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 21,400 32,100
Tangible assets 4 768 960
22,168 33,060
Current assets
Cash at bank and in hand 131 718
Creditors: amounts falling due within one year 5 (721) (720)
Net current liabilities (590) (2)
Total assets less current liabilities 21,578 33,058
Creditors: amounts falling due after more than one year 6 (80,075) (60,868)
Net liabilities (58,497) (27,810)
Capital and reserves
Called up share capital 100 100
Profit and loss account (58,597) (27,910)
Shareholders' funds (58,497) (27,810)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
H Wong
Director
Approved by the board on 30 April 2025
Tinker-Moon H.S.D. Ltd
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment 20% on a Reducing Balance Basis
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax asset is recognised in respect of a tax loss that can be carried forwards to be relieved against future proftis, where legislation allows.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Intangible fixed assets £
Goodwill:
Cost
At 1 October 2023 53,500
At 30 September 2024 53,500
Amortisation
At 1 October 2023 21,400
Provided during the year 10,700
At 30 September 2024 32,100
Net book value
At 30 September 2024 21,400
At 30 September 2023 32,100
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2023 1,500
At 30 September 2024 1,500
Depreciation
At 1 October 2023 540
Charge for the year 192
At 30 September 2024 732
Net book value
At 30 September 2024 768
At 30 September 2023 960
5 Creditors: amounts falling due within one year 2024 2023
£ £
Other creditors 721 720
6 Creditors: amounts falling due after one year 2024 2023
£ £
Director's account 80,075 60,868
7 Other information
Tinker-Moon H.S.D. Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
20 Barnton Road
Kirkcaldy
Fife
KY2 6XD
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