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REGISTERED NUMBER: SC275131 (Scotland)




















Tisan Jewellery Limited

Unaudited Financial Statements

for the Period 1 April 2024 to 30 April 2025






Tisan Jewellery Limited (Registered number: SC275131)






Contents of the Financial Statements
for the Period 1 April 2024 to 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Tisan Jewellery Limited

Company Information
for the Period 1 April 2024 to 30 April 2025







DIRECTOR: B W Dalrymple



SECRETARY: A Dalrymple



REGISTERED OFFICE: Quarryford House
Gifford
East Lothian
EH41 4PL



REGISTERED NUMBER: SC275131 (Scotland)



ACCOUNTANTS: Whitelaw Wells
The Lighthouse
Heugh Road
North Berwick
EH39 5PX



BANKERS: Lloyds TSB
Edinburgh Business & Commerce
PO Box 177
120 George Street
Edinburgh
EH2 4TS

Tisan Jewellery Limited (Registered number: SC275131)

Balance Sheet
30 April 2025

2025 2024
Notes £    £   
CURRENT ASSETS
Stocks - 67,209
Debtors 6 17,671 143
Cash at bank and in hand 2,305 21,303
19,976 88,655
CREDITORS
Amounts falling due within one year 7 3,785 65,647
NET CURRENT ASSETS 16,191 23,008
TOTAL ASSETS LESS CURRENT
LIABILITIES

16,191

23,008

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 16,091 22,908
SHAREHOLDERS' FUNDS 16,191 23,008

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Tisan Jewellery Limited (Registered number: SC275131)

Balance Sheet - continued
30 April 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 8 August 2025 and were signed by:





B W Dalrymple - Director


Tisan Jewellery Limited (Registered number: SC275131)

Notes to the Financial Statements
for the Period 1 April 2024 to 30 April 2025

1. STATUTORY INFORMATION

Tisan Jewellery Limited 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 and revenue recognition
Turnover represents the fair value of the sale of jewellery. Revenue is recognised when the company has delivered products to the customer, the customer has accepted the products, and collectability of the related receivables if fairly assured.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 25% on cost

Stocks
Inventories have been valued at the lower of cost and estimated selling price less costs to sell.

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.

Provisions
Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

Tisan Jewellery Limited (Registered number: SC275131)

Notes to the Financial Statements - continued
for the Period 1 April 2024 to 30 April 2025

4. WEBSITE DEVELOPMENT
Other
intangible
assets
£   
COST
At 1 April 2024 12,444
Disposals (12,444 )
At 30 April 2025 -
AMORTISATION
At 1 April 2024 12,444
Eliminated on disposal (12,444 )
At 30 April 2025 -
NET BOOK VALUE
At 30 April 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 April 2024 3,861
Additions 2,918
Disposals (6,779 )
At 30 April 2025 -
DEPRECIATION
At 1 April 2024 3,861
Eliminated on disposal (3,861 )
At 30 April 2025 -
NET BOOK VALUE
At 30 April 2025 -

Tisan Jewellery Limited (Registered number: SC275131)

Notes to the Financial Statements - continued
for the Period 1 April 2024 to 30 April 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 17,671 -
Other debtors - 143
17,671 143

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 726 -
Other creditors 3,059 65,647
3,785 65,647