Company registration number SC100041 (Scotland)
Tarriebank Limited
unaudited financial statements
for the year ended 31 March 2025
Pages for filing with registrar
Tarriebank Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
Tarriebank Limited
Balance sheet
as at 31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
517,610
442,114
Current assets
Stocks
6,000
6,000
Debtors
6
86,624
77,564
Cash at bank and in hand
305,782
163,708
398,406
247,272
Creditors: amounts falling due within one year
7
(260,158)
(229,945)
Net current assets
138,248
17,327
Total assets less current liabilities
655,858
459,441
Creditors: amounts falling due after more than one year
8
(89,371)
(23,246)
Provisions for liabilities
(61,018)
(38,243)
Net assets
505,469
397,952
Capital and reserves
Called up share capital
10,000
10,000
Revaluation reserve
9
58,858
58,858
Profit and loss reserves
436,611
329,094
Total equity
505,469
397,952
Tarriebank Limited
Balance sheet (continued)
as at 31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 18 November 2025
Mr C Curnin
Director
Company registration number SC100041 (Scotland)
Tarriebank Limited
Notes to the Financial Statements
for the year ended 31 March 2025
- 3 -
1
Accounting policies
Company information

Tarriebank Limited is a private company limited by shares incorporated in Scotland. The registered office is Tarriebank House, Marywell, Arbroath, DD11 5RH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

Tarriebank Limited is a wholly owned subsidiary of CC Care Group Ltd and the financial statements of CC Care Group Ltd which are available from The Glade, 22 North Latch Road, Brechin, DD9 6LE.

1.2
Turnover

Turnover represents amounts receivable for services.

The company primarily provides residential care home services to residents and recognises turnover when the service has been delivered to the residents.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation 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:

Freehold land and buildings
not depreciated
Plant and equipment
25% straight line
Fixtures and fittings
10% straight line
Motor vehicles
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Tarriebank Limited
Notes to the Financial Statements (continued)
for the year ended 31 March 2025
1
Accounting policies (continued)
- 4 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Stocks

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 cost and replacement 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.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Tarriebank Limited
Notes to the Financial Statements (continued)
for the year ended 31 March 2025
1
Accounting policies (continued)
- 5 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Tarriebank Limited
Notes to the Financial Statements (continued)
for the year ended 31 March 2025
1
Accounting policies (continued)
- 6 -
1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

1.13
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Tarriebank Limited
Notes to the Financial Statements (continued)
for the year ended 31 March 2025
- 7 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
38
39
4
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
20,900
9,484
Deferred tax
Origination and reversal of timing differences
22,775
18,104
Total tax charge
43,675
27,588
5
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2024
717,849
12,175
284,683
43,080
1,057,787
Additions
-
0
4,663
4,752
136,720
146,135
Disposals
-
0
-
0
-
0
(43,080)
(43,080)
At 31 March 2025
717,849
16,838
289,435
136,720
1,160,842
Depreciation and impairment
At 1 April 2024
408,808
10,680
173,099
23,086
615,673
Depreciation charged in the year
-
0
1,664
14,800
34,180
50,644
Eliminated in respect of disposals
-
0
-
0
-
0
(23,085)
(23,085)
At 31 March 2025
408,808
12,344
187,899
34,181
643,232
Carrying amount
At 31 March 2025
309,041
4,494
101,536
102,539
517,610
At 31 March 2024
309,041
1,495
111,584
19,994
442,114
Tarriebank Limited
Notes to the Financial Statements (continued)
for the year ended 31 March 2025
- 8 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
81,384
72,009
Other debtors
5,240
5,555
86,624
77,564
7
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
16,602
5,468
Loans from parent undertaking
52,308
52,308
Trade creditors
10,215
16,352
Corporation tax
20,900
9,484
Other taxation and social security
8,934
7,067
Other creditors
133,440
123,974
Accruals and deferred income
17,759
15,292
260,158
229,945
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
89,371
23,246
9
Revaluation reserve
2025
2024
£
£
At the beginning and end of the year
58,858
58,858
10
Related party transactions

At the year end the company owed £52,308 (2024 - £52,308) to CC Care Group Limited of which Mr C Curnin and Mrs C Curnin are directors of.

11
Parent company

The immediate parent undertaking is CC Care Group Limited and the ultimate controlling parties are Mr C Curnin and Mrs C Curnin.

2025-03-31 2024-04-01 false false false 18 November 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr Christopher Curnin Mrs C Curnin SC100041 2024-04-01 2025-03-31 SC100041 2025-03-31 SC100041 2024-03-31 SC100041 core:LandBuildings core:OwnedOrFreeholdAssets 2025-03-31 SC100041 core:PlantMachinery 2025-03-31 SC100041 core:FurnitureFittings 2025-03-31 SC100041 core:MotorVehicles 2025-03-31 SC100041 core:LandBuildings core:OwnedOrFreeholdAssets 2024-03-31 SC100041 core:PlantMachinery 2024-03-31 SC100041 core:FurnitureFittings 2024-03-31 SC100041 core:MotorVehicles 2024-03-31 SC100041 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 SC100041 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 SC100041 core:ShareCapital 2025-03-31 SC100041 core:ShareCapital 2024-03-31 SC100041 core:RevaluationReserve 2025-03-31 SC100041 core:RevaluationReserve 2024-03-31 SC100041 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC100041 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC100041 bus:Director1 2024-04-01 2025-03-31 SC100041 core:LandBuildings core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC100041 core:PlantMachinery 2024-04-01 2025-03-31 SC100041 core:FurnitureFittings 2024-04-01 2025-03-31 SC100041 core:MotorVehicles 2024-04-01 2025-03-31 SC100041 2023-04-01 2024-03-31 SC100041 core:UKTax 2024-04-01 2025-03-31 SC100041 core:UKTax 2023-04-01 2024-03-31 SC100041 core:LandBuildings core:OwnedOrFreeholdAssets 2024-03-31 SC100041 core:PlantMachinery 2024-03-31 SC100041 core:FurnitureFittings 2024-03-31 SC100041 core:MotorVehicles 2024-03-31 SC100041 2024-03-31 SC100041 core:CurrentFinancialInstruments 2025-03-31 SC100041 core:CurrentFinancialInstruments 2024-03-31 SC100041 core:WithinOneYear 2025-03-31 SC100041 core:WithinOneYear 2024-03-31 SC100041 core:Non-currentFinancialInstruments 2025-03-31 SC100041 core:Non-currentFinancialInstruments 2024-03-31 SC100041 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC100041 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC100041 bus:FRS102 2024-04-01 2025-03-31 SC100041 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC100041 bus:CompanySecretary1 2024-04-01 2025-03-31 SC100041 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP