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REGISTERED NUMBER: SC338887 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

TAYLOR OSBORNE LTD

TAYLOR OSBORNE LTD (REGISTERED NUMBER: SC338887)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


TAYLOR OSBORNE LTD

COMPANY INFORMATION
for the year ended 31 March 2025







DIRECTOR: Mrs J Clarke



REGISTERED OFFICE: 24A Ainslie Place
Edinburgh
Lothian
EH3 6AJ



BUSINESS ADDRESS: Riverbridge House
Fetcham Grove
Guildford Road
Leatherhead
Surrey
KT22 9AD



REGISTERED NUMBER: SC338887 (Scotland)



ACCOUNTANTS: Mitchell Edwards
Chartered Certified Accountants
24A Ainslie Place
Edinburgh
EH3 6AJ



BANKERS: The Royal Bank of Scotland plc
Edinburgh Leith Branch
2 Bernard Street
Leith
Edinburgh
EH6 6PU

TAYLOR OSBORNE LTD (REGISTERED NUMBER: SC338887)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,225 4,875
Tangible assets 5 27,687 34,310
31,912 39,185

CURRENT ASSETS
Debtors 6 215,014 82,687
Cash at bank 2,395 56,000
217,409 138,687
CREDITORS
Amounts falling due within one year 7 136,971 45,494
NET CURRENT ASSETS 80,438 93,193
TOTAL ASSETS LESS CURRENT
LIABILITIES

112,350

132,378

CREDITORS
Amounts falling due after more than one year 8 18,831 24,756
NET ASSETS 93,519 107,622

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 93,419 107,522
SHAREHOLDERS' FUNDS 93,519 107,622

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 November 2025 and were signed by:





Mrs J Clarke - Director


TAYLOR OSBORNE LTD (REGISTERED NUMBER: SC338887)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2025


1. STATUTORY INFORMATION

Taylor Osborne Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling which is the functional currency of the company rounded to the nearest £.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, has been amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
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.
Motor vehicles - 20% on reducing balance
Office equipment - 20% on reducing balance

Hire purchase and leasing commitments
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

TAYLOR OSBORNE LTD (REGISTERED NUMBER: SC338887)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025


4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 90,000 6,500 96,500
AMORTISATION
At 1 April 2024 90,000 1,625 91,625
Charge for year - 650 650
At 31 March 2025 90,000 2,275 92,275
NET BOOK VALUE
At 31 March 2025 - 4,225 4,225
At 31 March 2024 - 4,875 4,875

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 56,950
Additions 300
At 31 March 2025 57,250
DEPRECIATION
At 1 April 2024 22,640
Charge for year 6,923
At 31 March 2025 29,563
NET BOOK VALUE
At 31 March 2025 27,687
At 31 March 2024 34,310

At 31 March 2025 the net book value of assets held under hire purchase contracts was £24,282 (2024: £30,352).

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 105,769 28,019
Amounts recoverable on contract 96,570 33,886
Other debtors 12,675 20,782
215,014 82,687

TAYLOR OSBORNE LTD (REGISTERED NUMBER: SC338887)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans & overdrafts 46,251 -
Hire purchase contracts 5,925 5,925
Trade creditors 24,994 23,057
Taxation and social security 54,641 12,189
Other creditors 5,160 4,323
136,971 45,494

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 18,831 24,756