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Company Registration No. SC470816 (Scotland)
Tom Baird Ltd Unaudited accounts for the year ended 31 March 2025
Tom Baird Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Tom Baird Ltd Company Information for the year ended 31 March 2025
Director
Thomas Baird
Company Number
SC470816 (Scotland)
Registered Office
1 TOWNEND KILMAURS KA3 2RG
Accountants
W Wilson Millar Ltd 32 Moorfield Road Prestwick KA9 2HW
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Tom Baird Ltd Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
1,266
1,582
Tangible assets
5
13,006
16,257
14,272
17,839
Current assets
Inventories
14,650
20,010
Debtors
6
12,743
14,003
Cash at bank and in hand
94,308
131,175
121,701
165,188
Creditors: amounts falling due within one year
7
(88,025)
(122,002)
Net current assets
33,676
43,186
Net assets
47,948
61,025
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
47,848
60,925
Shareholders' funds
47,948
61,025
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 31 December 2025 and were signed on its behalf by
Thomas Baird Director Company Registration No. SC470816
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Tom Baird Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Tom Baird Ltd is a private company, limited by shares, registered in Scotland, registration number SC470816. The registered office is 1 TOWNEND, KILMAURS, KA3 2RG.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
£
Cost
At 1 April 2024
5,150
At 31 March 2025
5,150
Amortisation
At 1 April 2024
3,568
Charge for the year
316
At 31 March 2025
3,884
Net book value
At 31 March 2025
1,266
At 31 March 2024
1,582
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Tom Baird Ltd Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 April 2024
22,149
At 31 March 2025
22,149
Depreciation
At 1 April 2024
5,892
Charge for the year
3,251
At 31 March 2025
9,143
Net book value
At 31 March 2025
13,006
At 31 March 2024
16,257
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
12,743
14,003
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
6,240
10,605
Taxes and social security
12,560
10,208
Loans from directors
69,225
101,189
88,025
122,002
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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