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# TONGMASTER SEASONINGS LTD

## Company Registration Number:
SC502276 (Scotland)

## Unaudited abridged accounts for the year ended 30 April 2025

## Period of accounts

## Start date: 01 May 2024

## End date: 30 April 2025

# TONGMASTER SEASONINGS LTD

## Contents of the Financial Statements

for the Period Ended 30 April 2025

Balance sheet |
Notes |

# TONGMASTER SEASONINGS LTD

## Balance sheet

As at 30 April 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 50,540 | 66,273
Total fixed assets: |  | 50,540 | 66,273
Current assets
Stocks: |  | 51,812 | 56,675
Debtors: |  | 219,339 | 253,764
Cash at bank and in hand: |  | 195,205 | 127,696
Total current assets: |  | 466,356 | 438,135
Creditors: amounts falling due within one year: |  | (121,310) | (134,061)
Net current assets (liabilities): |  | 345,046 | 304,074
Total assets less current liabilities: |  | 395,586 | 370,347
Total net assets (liabilities): |  | 395,586 | 370,347
Capital and reserves
Called up share capital: |  | 1,000 | 1,000
Profit and loss account: |  | 394,586 | 369,347
Shareholders funds: |  | 395,586 | 370,347

The notes form part of these financial statements

# TONGMASTER SEASONINGS LTD

## Balance sheet statements

For the year ending 30 April 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 10 December 2025
and signed on behalf of the board by:

Name: EJ Sands
Status: Director

The notes form part of these financial statements

# TONGMASTER SEASONINGS LTD

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Tangible fixed assets and depreciation policy

Tangible assets Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Plant and machinery - 20% reducing balance If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

## Valuation and information policy

Stocks Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

## Other accounting policies

Government grants Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

# TONGMASTER SEASONINGS LTD

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 10 | 12

# TONGMASTER SEASONINGS LTD

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 May 2024 | 144,316
At 30 April 2025 | 144,316
Depreciation |
At 01 May 2024 | 78,043
Charge for year | 15,733
At 30 April 2025 | 93,776
Net book value |
At 30 April 2025 | 50,540
At 30 April 2024 | 66,273