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Registered number: 04643334
Tartan Dragon Limited
Financial Statements
For The Year Ended 31 March 2025
Akkounted Limited
47 Fergusson Road
Dunfermline
Fife
KY11 8NA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04643334
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 799
Tangible Assets 5 2,040 1,994
2,041 2,793
CURRENT ASSETS
Stocks 54 344
Debtors 6 - 541
Cash at bank and in hand 84,593 120,862
84,647 121,747
Creditors: Amounts Falling Due Within One Year 7 (27,464 ) (30,538 )
NET CURRENT ASSETS (LIABILITIES) 57,183 91,209
TOTAL ASSETS LESS CURRENT LIABILITIES 59,224 94,002
PROVISIONS FOR LIABILITIES
Deferred Taxation (388 ) (361 )
NET ASSETS 58,836 93,641
CAPITAL AND RESERVES
Called up share capital 8 110 110
Profit and Loss Account 58,726 93,531
SHAREHOLDERS' FUNDS 58,836 93,641
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For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Douglas Allan
Director
30/06/2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Tartan Dragon Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04643334 . The registered office is 13 Rockleaze Court, Rockleaze Avenue Sneyd Park, Bristol, BS9 1NN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:


Film Library Copyright 5% straight line

2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 20% straight line
Plant & Machinery 20% straight line
Fixtures & Fittings 15% reducing balance
Computer Equipment 33% straight line
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2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.


2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was 1 (2024: 1)
1 1
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4. Intangible Assets
Other
£
Cost
As at 1 April 2024 60,938
As at 31 March 2025 60,938
Amortisation
As at 1 April 2024 60,139
Provided during the period 798
As at 31 March 2025 60,937
Net Book Value
As at 31 March 2025 1
As at 1 April 2024 799
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 435 3,883 131,834 17,731 153,883
Additions - 808 - 125 933
As at 31 March 2025 435 4,691 131,834 17,856 154,816
Depreciation
As at 1 April 2024 378 3,885 131,788 15,838 151,889
Provided during the period 56 162 11 658 887
As at 31 March 2025 434 4,047 131,799 16,496 152,776
Net Book Value
As at 31 March 2025 1 644 35 1,360 2,040
As at 1 April 2024 57 (2 ) 46 1,893 1,994
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income - 541
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax - 4,575
VAT 182 252
Accruals and deferred income 2,626 3,309
Directors' loan accounts 24,656 22,402
27,464 30,538
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 110 110
9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Douglas Allan 22,402 3,288 (34 ) - 24,656
The above loan is unsecured, interest free and repayable on demand.
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