Company Registration No. SC046426 (Scotland)
Tents and Events (Scotland) Limited
Unaudited accounts
for the year ended 31 March 2025
Tents and Events (Scotland) Limited
Unaudited accounts
Contents
Tents and Events (Scotland) Limited
Company Information
for the year ended 31 March 2025
Directors
Mr Lewis Graeme Fletcher
Mrs Janet Rea Fletcher
Secretary
Mrs Janet Fletcher
Company Number
SC046426 (Scotland)
Registered Office
10 NELSON STREET
DUNOON
ARGYLL
PA23 7EL
Accountants
Arran Accountancy Limited
Alexanders
Brodick
Isle of Arran
KA27 8HF
Tents and Events (Scotland) Limited
Statement of financial position
as at 31 March 2025
Tangible assets
216,290
285,312
Cash at bank and in hand
116,613
27,488
Creditors: amounts falling due within one year
(126,267)
(75,322)
Net current assets/(liabilities)
38,439
(16,475)
Total assets less current liabilities
254,729
268,837
Creditors: amounts falling due after more than one year
(1,667)
(11,667)
Provisions for liabilities
Deferred tax
(41,095)
(54,209)
Net assets
211,967
202,961
Called up share capital
18,010
18,010
Capital redemption reserve
74
74
Profit and loss account
193,883
184,877
Shareholders' funds
211,967
202,961
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 directors acknowledge their 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 of Directors and authorised for issue on 14 November 2025 and were signed on its behalf by
Mrs Janet Rea Fletcher
Director
Company Registration No. SC046426
Tents and Events (Scotland) Limited
Notes to the Accounts
for the year ended 31 March 2025
Tents and Events (Scotland) Limited is a private company, limited by shares, registered in Scotland, registration number SC046426. The registered office is 10 NELSON STREET, DUNOON, ARGYLL, PA23 7EL.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Land & buildings
10% reducing balance
Plant & machinery
25% reducing balance/10% straight line
Motor vehicles
25% reducing balance
Fixtures & fittings
10% straight line
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Tents and Events (Scotland) Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
20,972
481,317
262,494
588,377
1,353,160
Disposals
-
(57,214)
(79,685)
(351,162)
(488,061)
At 31 March 2025
20,972
424,103
182,809
237,215
865,099
At 1 April 2024
20,972
401,352
199,250
446,274
1,067,848
Charge for the year
-
18,461
14,934
23,763
57,158
On disposals
-
(54,036)
(73,546)
(348,615)
(476,197)
At 31 March 2025
20,972
365,777
140,638
121,422
648,809
At 31 March 2025
-
58,326
42,171
115,793
216,290
At 31 March 2024
-
79,965
63,244
142,103
285,312
Amounts falling due within one year
Accrued income and prepayments
11,535
15,287
Other debtors
35,500
13,949
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
10,000
10,000
Trade creditors
54,061
27,269
Taxes and social security
34,115
12,520
7
Creditors: amounts falling due after more than one year
2025
2024
8
Average number of employees
During the year the average number of employees was 10 (2024: 10).