Company registration number SC454117
TAILOR MADE MOVES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
TAILOR MADE MOVES LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 9
TAILOR MADE MOVES LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
-
0
4,527
Tangible assets
3
14,805
15,083
14,805
19,610
Current assets
Debtors
5
123,141
28,782
Cash at bank and in hand
252,145
252,966
375,286
281,748
Creditors: amounts falling due within one year
6
(368,572)
(281,616)
Net current assets
6,714
132
Total assets less current liabilities
21,519
19,742
Creditors: amounts falling due after more than one year
7
-
0
(2,648)
Provisions for liabilities
8
(3,701)
(3,771)
Net assets
17,818
13,323
Capital and reserves
Allotted, called up and fully paid share capital
100
100
Profit and loss reserves
17,718
13,223
Total equity
17,818
13,323

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

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.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

TAILOR MADE MOVES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 1 December 2025 and are signed on its behalf by:
Mrs K MacRae Simpson
Ms M Eadie
Director
Director
Company Registration No. SC454117
TAILOR MADE MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Tailor Made Moves Limited is a private company limited by shares incorporated in Scotland. The registered office is The Greenhouse, Beechwood Park North, Inverness, IV2 3BL.

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.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for estate agency and related services to third parties in the normal course of business, net of discounts, VAT and other related taxes. Revenue from these services is recognised when services have been provided and the right to consideration has been earned.

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation 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:

Website Development
- straight line over 4 years
TAILOR MADE MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies (Continued)
- 4 -
1.5
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:

Leasehold improvements
straight line over life of the lease
Fixtures and fittings
15% on reducing balance
Office equipment
25% on cost
Motor vehicles
25% on reducing balance

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.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible 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.

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.

1.7
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.

TAILOR MADE MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies (Continued)
- 5 -
1.8
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.

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.

1.9
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.

1.10
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.

TAILOR MADE MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies (Continued)
- 6 -
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.

1.11
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.

1.12
Retirement benefits

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

1.13
Leases

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 in the balance sheet. 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.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.14
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.

Government grants relating to turnover are recognised as income over the periods when the related costs are incurred. Grants relating to an asset are recognised in income systematically over the asset's expected useful life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the asset's carrying amount.

2
Employees

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

2025
2024
Number
Number
Total
12
12
TAILOR MADE MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
3
Tangible fixed assets
Leasehold improvements
Fixtures and fittings
Office equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2024
8,000
9,871
41,896
25,691
85,458
Additions
-
0
880
4,209
-
0
5,089
At 31 March 2025
8,000
10,751
46,105
25,691
90,547
Depreciation and impairment
At 1 April 2024
8,000
4,088
38,912
19,375
70,375
Depreciation charged in the year
-
0
1,043
2,744
1,580
5,367
At 31 March 2025
8,000
5,131
41,656
20,955
75,742
Carrying amount
At 31 March 2025
-
0
5,620
4,449
4,736
14,805
At 31 March 2024
-
0
5,783
2,984
6,316
15,083
4
Intangible fixed assets
Website Development
£
Cost
At 1 April 2024 and 31 March 2025
18,114
Amortisation and impairment
At 1 April 2024
13,587
Amortisation charged for the year
4,527
At 31 March 2025
18,114
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
4,527
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
105,460
23,934
Other debtors
17,681
4,848
123,141
28,782
TAILOR MADE MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
17,320
304
Trade creditors
33,100
20,717
Taxation and social security
53,988
55,229
Other creditors
264,164
205,366
368,572
281,616
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
-
0
2,648
8
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
9
3,701
3,771
9
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
3,701
3,771
2025
Movements in the year:
£
Liability at 1 April 2024
3,771
Credit to profit or loss
(70)
Liability at 31 March 2025
3,701
TAILOR MADE MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -
10
Finance lease obligations
2025
2024
Amounts due:
£
£
Within one year
-
0
8,006
After more than one year
-
0
-
0
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
-
0
8,006
11
Deferred income
2025
2024
£
£
Arising from government grants
2,648
5,298
Grants released
(2,648)
(2,650)
-
0
2,648
12
Related party transactions

At the balance sheet date, the company owed the directors, Morna Eadie £442 (2024 - £1)and Karine MacRae £4,908 (2024 - £3,501).

At the balance sheet date, the company owed Innes Simpson, a participator in the company, £3,100 (2024 - £3,214).

These loans are unsecured, interest free and have no fixed terms of repayment.

2025-03-31 2024-04-01 false false false 01 December 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mrs K J M Simpson Ms M Eadie SC454117 2024-04-01 2025-03-31 SC454117 2025-03-31 SC454117 2024-03-31 SC454117 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-31 SC454117 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-03-31 SC454117 core:LeaseholdImprovements 2025-03-31 SC454117 core:FurnitureFittings 2025-03-31 SC454117 core:ComputerEquipment 2025-03-31 SC454117 core:MotorVehicles 2025-03-31 SC454117 core:LeaseholdImprovements 2024-03-31 SC454117 core:FurnitureFittings 2024-03-31 SC454117 core:ComputerEquipment 2024-03-31 SC454117 core:MotorVehicles 2024-03-31 SC454117 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 SC454117 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 SC454117 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 SC454117 core:Non-currentFinancialInstruments core:AfterOneYear 2024-03-31 SC454117 core:CurrentFinancialInstruments 2025-03-31 SC454117 core:CurrentFinancialInstruments 2024-03-31 SC454117 core:ShareCapital 2025-03-31 SC454117 core:ShareCapital 2024-03-31 SC454117 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC454117 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC454117 bus:Director1 2024-04-01 2025-03-31 SC454117 bus:Director2 2024-04-01 2025-03-31 SC454117 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 SC454117 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 SC454117 core:LeaseholdImprovements 2024-04-01 2025-03-31 SC454117 core:FurnitureFittings 2024-04-01 2025-03-31 SC454117 core:ComputerEquipment 2024-04-01 2025-03-31 SC454117 core:MotorVehicles 2024-04-01 2025-03-31 SC454117 2023-04-01 2024-03-31 SC454117 core:LeaseholdImprovements 2024-03-31 SC454117 core:FurnitureFittings 2024-03-31 SC454117 core:ComputerEquipment 2024-03-31 SC454117 core:MotorVehicles 2024-03-31 SC454117 2024-03-31 SC454117 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-03-31 SC454117 core:Non-currentFinancialInstruments 2025-03-31 SC454117 core:Non-currentFinancialInstruments 2024-03-31 SC454117 core:WithinOneYear 2025-03-31 SC454117 core:WithinOneYear 2024-03-31 SC454117 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC454117 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC454117 bus:FRS102 2024-04-01 2025-03-31 SC454117 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC454117 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP