Don Tar Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC702664

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		184,475		210,617
Tangible Assets	5		706,757		183,180

			891,232		393,797
CURRENT ASSETS
Stocks	6	6,000		8,099
Debtors	7	595,386		534,900
Cash at bank and in hand		27,753		12,157

		629,139		555,156
Creditors: Amounts Falling Due Within One Year	8	(748,556 )		(583,590 )

NET CURRENT ASSETS (LIABILITIES)			(119,417 )		(28,434 )

TOTAL ASSETS LESS CURRENT LIABILITIES			771,815		365,363

Creditors: Amounts Falling Due After More Than One Year	9		(466,787 )		(167,263 )

NET ASSETS			305,028		198,100

CAPITAL AND RESERVES
Called up share capital	11		10		10
Profit and Loss Account			305,018		198,090

SHAREHOLDERS' FUNDS			305,028		198,100

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Don Tar Ltd

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

P F Stafford

Director

15th December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Don Tar Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC702664 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value

added tax and other sales taxes.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if

held under a finance lease, over the lease term, whichever is the shorter:

Plant & Machinery	Straight line over 5 years
Motor Vehicles	Straight line over 5 years
Computer Equipment	Straight line over 3 years

2.5. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under

hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are

depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the

future payments is treated as a liability.

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

2.6. Stocks and Work in Progress

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

moving items.

2.7. 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.

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Don Tar Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

3. Average Number of Employees

Average number of employees, including directors, during the period was 17 (2024: 11)

4. Intangible Assets

	Goodwill
	£
Cost or Valuation
As at 1 July 2024	279,949
Additions	1,900

As at 30 June 2025	281,849

Amortisation
As at 1 July 2024	69,332
Provided during the period	28,042

As at 30 June 2025	97,374

Net Book Value
As at 30 June 2025	184,475

As at 1 July 2024	210,617

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less

any accumulated amortisation and any accumulated impairment losses.

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 July 2024	72,358	214,311	3,111	289,780
Additions	440,554	208,595	-	649,149
Disposals	-	(99,520 )	-	(99,520 )

As at 30 June 2025	512,912	323,386	3,111	839,409

Depreciation
As at 1 July 2024	18,037	86,753	1,810	106,600
Provided during the period	61,043	42,917	745	104,705
Disposals	-	(78,653 )	-	(78,653 )

As at 30 June 2025	79,080	51,017	2,555	132,652

Net Book Value
As at 30 June 2025	433,832	272,369	556	706,757

As at 1 July 2024	54,321	127,558	1,301	183,180

6. Stocks

	2025	2024
	£	£
Work in progress	6,000	8,099

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Don Tar Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	343,342	346,727
Amounts owed by group undertakings	109,030	102,492
Other debtors	143,014	85,681

	595,386	534,900

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	138,048	25,468
Trade creditors	387,974	301,232
Bank loans and overdrafts	150,630	126,312
Other loans	19,605	22,992
Other creditors	21,407	31,592
Taxation and social security	30,892	75,994

	748,556	583,590

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	401,257	91,629
Other loans	65,530	75,634

	466,787	167,263

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	138,048	25,468
Later than one year and not later than five years	391,550	91,629
Later than five years	9,707	-

	539,305	117,097

	539,305	117,097

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

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