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Company Registration No. SC735195 (Scotland)
FARREN.T LTD Unaudited accounts for the year ended 31 March 2025
FARREN.T LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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FARREN.T LTD Company Information for the year ended 31 March 2025
Director
ALLAN TOSH
Company Number
SC735195 (Scotland)
Registered Office
7 Nethy Place Abernethy PH2 9GZ
Accountants
Hawkstane Accountants Brantwoode Ferntower Road Crieff PH7 3DH
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FARREN.T LTD Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
24,695
24,695
Current assets
Debtors
5
24,813
813
Cash at bank and in hand
48,919
88,050
73,732
88,863
Creditors: amounts falling due within one year
6
(9,648)
(35,264)
Net current assets
64,084
53,599
Net assets
88,779
78,294
Capital and reserves
Called up share capital
100
100
Profit and loss account
88,679
78,194
Shareholders' funds
88,779
78,294
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 November 2025 and were signed on its behalf by
ALLAN TOSH Director Company Registration No. SC735195
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FARREN.T LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
FARREN.T LTD is a private company, limited by shares, registered in Scotland, registration number SC735195. The registered office is 7 Nethy Place, Abernethy, PH2 9GZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25%
4
Tangible fixed assets
Motor vehicles
£
Cost or valuation
At cost
At 1 April 2024
35,748
At 31 March 2025
35,748
Depreciation
At 1 April 2024
11,053
At 31 March 2025
11,053
Net book value
At 31 March 2025
24,695
At 31 March 2024
24,695
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
813
813
Amounts falling due after more than one year
Other debtors
24,000
-
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FARREN.T LTD Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
(581)
6,114
Taxes and social security
9,019
27,450
Accruals
1,210
1,700
9,648
35,264
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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