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Unaudited Financial Statements for the Year Ended 31 December 2024

for

The Tartan Manufacturing Company Limited

The Tartan Manufacturing Company Limited (Registered number: 00429880)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


The Tartan Manufacturing Company Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: R.C. Offer
S S Offer





SECRETARY: R.C. Offer





REGISTERED OFFICE: Unit 19, Soho Mills
Wooburn Green
High Wycombe
Buckinghamshire
HP10 0PF





REGISTERED NUMBER: 00429880 (England and Wales)





ACCOUNTANTS: Peter Upton
Bridge House
2 Bridge Avenue
Maidenhead
Berkshire
SL6 1RR

The Tartan Manufacturing Company Limited (Registered number: 00429880)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 23,916 28,764
23,916 28,764

CURRENT ASSETS
Stocks 6 1,500 1,500
Debtors 7 27,664 30,911
Cash at bank and in hand 16,501 25,973
45,665 58,384
CREDITORS
Amounts falling due within one year 8 85,948 80,103
NET CURRENT LIABILITIES (40,283 ) (21,719 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(16,367

)

7,045

CREDITORS
Amounts falling due after more than one year 9 (6,152 ) (15,679 )

PROVISIONS FOR LIABILITIES 10 (4,407 ) (5,369 )
NET LIABILITIES (26,926 ) (14,003 )

CAPITAL AND RESERVES
Called up share capital 11 3,000 1,000
Retained earnings 12 (29,926 ) (15,003 )
SHAREHOLDERS' FUNDS (26,926 ) (14,003 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 16 June 2025 and were signed on its behalf by:



R.C. Offer - Director


The Tartan Manufacturing Company Limited (Registered number: 00429880)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

The Tartan Manufacturing Company Limited is a private company, limited by shares , registered in England and Wales. 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 2001, is being amortised evenly over its estimated useful life of ten years.

Depreciation
Depreciation is charged on fixed assets at rates calculated to write off the cost of the assets less any residual values over their estimated useful lives. The rates used are as follows:

Plant and Machinery 20% written down value


Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 87,106
AMORTISATION
At 1 January 2024
and 31 December 2024 87,106
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

The Tartan Manufacturing Company Limited (Registered number: 00429880)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

5. TANGIBLE FIXED ASSETS
Office &
Plant and sundry
machinery equipment Totals
£    £    £   
COST
At 1 January 2024 92,932 - 92,932
Additions 750 382 1,132
At 31 December 2024 93,682 382 94,064
DEPRECIATION
At 1 January 2024 64,168 - 64,168
Charge for year 5,903 77 5,980
At 31 December 2024 70,071 77 70,148
NET BOOK VALUE
At 31 December 2024 23,611 305 23,916
At 31 December 2023 28,764 - 28,764

6. STOCKS
31.12.24 31.12.23
£    £   
Finished goods 1,500 1,500

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 23,100 28,263
Other debtors 969 969
Tax 22 22
Prepayments 3,573 1,657
27,664 30,911

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts 9,436 9,436
Trade creditors 11,024 11,024
Social security and other taxes 4,037 2,546
VAT 2,544 5,956
Other creditors 932 42
Directors' current accounts 56,675 49,799
Accrued expenses 1,300 1,300
85,948 80,103

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans - 1-2 years 6,152 9,436
Bank loans - 2-5 years - 6,243
6,152 15,679

The Tartan Manufacturing Company Limited (Registered number: 00429880)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

10. PROVISIONS FOR LIABILITIES
31.12.24 31.12.23
£    £   
Deferred tax 4,407 5,369

Deferred
tax
£   
Balance at 1 January 2024 5,369
Provided during year (962 )
Deferred tax
Balance at 31 December 2024 4,407

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
1,000 Ordinary 1 3,000 1,000

12. RESERVES
Retained
earnings
£   

At 1 January 2024 (15,003 )
Deficit for the year (14,923 )
At 31 December 2024 (29,926 )

13. ULTIMATE CONTROLLING PARTY

The controlling party is R.C. Offer.