TARTAN COFFEE LOUNGE LIMITED

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 7340822

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		114,490		125,210
Tangible Assets	5		20,823		24,497

			135,313		149,707
CURRENT ASSETS
Stocks		2,000		2,000
Debtors		2,474		2,429
Cash at bank and in hand		23,463		26,042

		27,937		30,471
Creditors: Amounts Falling Due Within One Year		(63,017 )		(30,907 )

NET CURRENT ASSETS (LIABILITIES)			(35,080 )		(436 )

TOTAL ASSETS LESS CURRENT LIABILITIES			100,233		149,271

NET ASSETS			100,233		149,271

CAPITAL AND RESERVES
Called up share capital	6		2,000		2,000
Share premium account			340,100		340,100
Profit and Loss Account			(241,867 )		(192,829 )

SHAREHOLDERS' FUNDS			100,233		149,271

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TARTAN COFFEE LOUNGE LIMITED

Abridged Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 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.

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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Steven Clough

Director

19/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

TARTAN COFFEE LOUNGE LIMITED Registered number 7340822 is a limited by shares company incorporated in England & Wales. The Registered Office is The Farm House Sunnydairy Farm, New Road, Old Snydale, West Yorkshire, WF7 6HB.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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 profit and loss account over its estimated economic life of 25 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

15% reducing balance basis

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2023: 9)

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TARTAN COFFEE LOUNGE LIMITED

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2024

4. Intangible Assets

	Total
	£
Cost
As at 1 January 2024	268,000

As at 31 December 2024	268,000

Amortisation
As at 1 January 2024	142,790
Provided during the period	10,720

As at 31 December 2024	153,510

Net Book Value
As at 31 December 2024	114,490

As at 1 January 2024	125,210

5. Tangible Assets

	Total
	£
Cost
As at 1 January 2024	133,697

As at 31 December 2024	133,697

Depreciation
As at 1 January 2024	109,200
Provided during the period	3,674

As at 31 December 2024	112,874

Net Book Value
As at 31 December 2024	20,823

As at 1 January 2024	24,497

6. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	2,000	2,000