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REGISTERED NUMBER: 13273149 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Tarnrigg Limited

Tarnrigg Limited (Registered number: 13273149)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Tarnrigg Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mrs E J Wright
Mr D G Wright
Mr A W Wright





REGISTERED OFFICE: Tarnrigg Moor
Oulton
Wigton
Cumbria
CA7 0NS





REGISTERED NUMBER: 13273149 (England and Wales)





ACCOUNTANTS: Benson Accountants
Wiza House
Station Road
Wigton
Cumbria
CA7 9BA

Tarnrigg Limited (Registered number: 13273149)

Balance Sheet
31 March 2025

31/3/25 31/3/24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,229 15,563
Investments 5 53,496 43,798
66,725 59,361

CURRENT ASSETS
Stocks 535,259 624,125
Debtors 6 85,692 75,872
Cash at bank 219,748 51,813
840,699 751,810
CREDITORS
Amounts falling due within one year 7 341,921 460,546
NET CURRENT ASSETS 498,778 291,264
TOTAL ASSETS LESS CURRENT LIABILITIES 565,503 350,625

PROVISIONS FOR LIABILITIES 3,307 4,124
NET ASSETS 562,196 346,501

CAPITAL AND RESERVES
Called up share capital 300 300
Retained earnings 561,896 346,201
562,196 346,501

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Tarnrigg Limited (Registered number: 13273149)

Balance Sheet - continued
31 March 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 Board of Directors and authorised for issue on 23 July 2025 and were signed on its behalf by:




Mr D G Wright - Director Mrs E J Wright - Director




Mr A W Wright - Director


Tarnrigg Limited (Registered number: 13273149)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Tarnrigg 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.

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

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Tarnrigg Limited (Registered number: 13273149)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 April 2024
and 31 March 2025 18,310
DEPRECIATION
At 1 April 2024 2,747
Charge for year 2,334
At 31 March 2025 5,081
NET BOOK VALUE
At 31 March 2025 13,229
At 31 March 2024 15,563

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2024 43,798
Additions 9,698
At 31 March 2025 53,496
NET BOOK VALUE
At 31 March 2025 53,496
At 31 March 2024 43,798

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade debtors 80,431 65,397
Other debtors 5,261 10,475
85,692 75,872

Tarnrigg Limited (Registered number: 13273149)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade creditors 56,968 79,455
Taxation and social security 105,071 12,488
Other creditors 179,882 368,603
341,921 460,546

8. SECURED DEBTS

On 16th May 2024 a fixed and floating charge was registered by Oxbury Bank Plc covering all the property or undertaking of the company.

9. RELATED PARTY DISCLOSURES

Included in other creditors is a loan from the partnership G B Wright & Son, a business under common control. At the year end the amount owed to the partnership was £176,962 (2024 - £365,672). The loan is unsecured, interest free and repayable on demand.