2024-04-01 SC546838 2025-03-31 SC546838 2024-04-01 2025-03-31 SC546838 2024-03-31 SC546838 2023-04-01 2024-03-31 SC546838 uk-core:WithinOneYear 2024-03-31 SC546838 uk-core:WithinOneYear 2025-03-31 SC546838 uk-core:AfterOneYear 2024-03-31 SC546838 uk-core:AfterOneYear 2025-03-31 SC546838 uk-core:ShareCapital 2025-03-31 SC546838 uk-core:ShareCapital 2024-03-31 SC546838 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC546838 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC546838 uk-bus:Director1 2024-04-01 2025-03-31 SC546838 uk-core:ComputerEquipment 2024-03-31 SC546838 uk-core:FurnitureFittings 2024-03-31 SC546838 uk-core:FurnitureFittings 2025-03-31 SC546838 uk-core:ComputerEquipment 2025-03-31 SC546838 uk-core:ComputerEquipment 2024-04-01 2025-03-31 SC546838 uk-core:FurnitureFittings 2024-04-01 2025-03-31 SC546838 uk-core:AdditionsToInvestments 2025-03-31 SC546838 uk-core:AdditionsToInvestments uk-core:Non-currentFinancialInstruments 2025-03-31 SC546838 uk-core:CostValuation uk-core:Non-currentFinancialInstruments 2025-03-31 SC546838 uk-core:CostValuation 2025-03-31 SC546838 uk-core:Non-currentFinancialInstruments 2025-03-31 SC546838 uk-core:WithinOneYear 2025-03-31 SC546838 uk-core:WithinOneYear 2024-03-31 SC546838 uk-core:WithinOneYear 2024-04-01 2025-03-31 SC546838 uk-core:AfterOneYear uk-core:Secured 2025-03-31 SC546838 uk-core:AfterOneYear uk-core:Secured 2024-03-31 iso4217:GBP xbrli:pure SC546838 uk-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC546838 uk-bus:FRS102 2024-04-01 2025-03-31 SC546838 uk-bus:FilletedAccounts 2024-04-01 2025-03-31 SC546838 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31
Terrapin Trading Ltd
Registered Number:SC546838
For the year ended 31 March 2025
Scotland
Unaudited Financial Statements
2
For the year ended 31 March 2025
Terrapin Trading Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
SC546838
As at 31 March 2025
Terrapin Trading Ltd
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
1,599
2,132
2
Financial assets
19,999
19,999
3
21,598
22,131
Current assets
Inventories
97,496
53,252
4
Trade and other receivables
(21,177)
6,982
5
1,023
Cash and cash equivalents
11,348
71,582
77,342
Trade and other payables: amounts falling due within one
year
(43,541)
(42,454)
6
33,801
29,128
Net current assets
Total assets less current liabilities
50,726
55,932
Trade and other payables: amounts falling due after more
than one year
(11,000)
(6,542)
7
44,184
Net assets
44,932
Capital and reserves
Called up share capital
2
2
Retained earnings
44,182
44,930
44,184
44,932
Shareholders' funds
For the 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 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 directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
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4
Registered Number :
SC546838
For the year ended 31 March 2025
Terrapin Trading Ltd
Statement of Financial Position Continued
Dr Teri Welsh Director
These financial statements were approved and authorised for issue by the Board on 23 December 2025 and were signed by:
The notes form part of these financial statements
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5
For the year ended 31 March 2025
Terrapin Trading Ltd
Notes to the Financial Statements
Statutory Information
Terrapin Trading Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number
SC546838.
Registered address:
Unit 24
Castlebrae Business Centre
Peffer Place
Edinburgh
EH16 4BB
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
2. Property, plant and equipment
Total
Computer
Equipment
Furniture and
Fittings
£
£
£
Cost or
valuation
At 01 April 2024
7,228
6,387
841
At 31 March 2025
841
6,387
7,228
Provision for depreciation and impairment
At 01 April 2024
5,096
4,418
678
Charge for year
533
492
41
At 31 March 2025
5,629
4,910
719
At 31 March 2025
Net book value
122
1,477
1,599
At 31 March 2024
163
1,969
2,132
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6
For the year ended 31 March 2025
Terrapin Trading Ltd
Notes to the Financial Statements Continued
3. Investments held as fixed assets
Other investments
Total
Cost
£
£
19,999
19,999
Additions
At 31 March 2025
19,999
19,999
At 31 March 2025
Net book value
19,999
19,999
4. Inventories
2024
2025
£
£
Stocks
53,252
97,496
5. Trade and other receivables
2024
2025
£
£
Other debtors
6,982
(21,177)
Short-term debtors are measured at fair value at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and measured subsequently at amortised cost using the effective interest method, less any impairment.
6. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Bank loans and overdraft
2,253
-
Taxation and social security
137
137
Other creditors
40,064
43,404
42,454
43,541
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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7
For the year ended 31 March 2025
Terrapin Trading Ltd
Notes to the Financial Statements Continued
7. Trade and other payables: amounts falling due after more than one year
2024
2025
£
£
Bank loans and overdraft
6,542
11,000
8. Average number of persons employed
During the year the average number of employees was 0 (2024 : 3)
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