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Company Registration No. SC690646 (Scotland)
TIORAM LTD Unaudited accounts for the year ended 31 March 2025
TIORAM LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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TIORAM LTD Company Information for the year ended 31 March 2025
Director
Ian Byers
Company Number
SC690646 (Scotland)
Registered Office
34 NEWMARKET ST AYR KA7 1LP SCOTLAND
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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TIORAM LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
104,686 
130,858 
Current assets
Debtors
5
21,312 
34,775 
Cash at bank and in hand
4,956 
7,769 
26,268 
42,544 
Creditors: amounts falling due within one year
6
(20,384)
(15,385)
Net current assets
5,884 
27,159 
Total assets less current liabilities
110,570 
158,017 
Creditors: amounts falling due after more than one year
7
(122,369)
(137,937)
Net (liabilities)/assets
(11,799)
20,080 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(11,800)
20,079 
Shareholders' funds
(11,799)
20,080 
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 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 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 and authorised for issue on 17 December 2025 and were signed on its behalf by
Ian Byers Director Company Registration No. SC690646
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TIORAM LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
TIORAM LTD is a private company, limited by shares, registered in Scotland, registration number SC690646. The registered office is 34 NEWMARKET ST, AYR, KA7 1LP, SCOTLAND.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Motor vehicles
20% reducing after first year
Computer equipment
20% reducing after first year
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
133,329 
4,161 
137,490 
At 31 March 2025
133,329 
4,161 
137,490 
Depreciation
At 1 April 2024
5,800 
832 
6,632 
Charge for the year
25,506 
666 
26,172 
At 31 March 2025
31,306 
1,498 
32,804 
Net book value
At 31 March 2025
102,023 
2,663 
104,686 
At 31 March 2024
127,529 
3,329 
130,858 
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TIORAM LTD Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,612 
14,017 
Trade debtors
- 
1,058 
1,612 
15,075 
Amounts falling due after more than one year
Other debtors
19,700 
19,700 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
2,073 
873 
Taxes and social security
990 
915 
Other creditors
16,361 
12,637 
Accruals
960 
960 
20,384 
15,385 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
49,888 
58,389 
Loans from directors
72,481 
79,548 
122,369 
137,937 
8
Average number of employees
During the year the average number of employees was 3 (2024: 2).
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