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REGISTERED NUMBER: SC317554 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Tyrrells of Burnbank Limited

Tyrrells of Burnbank Limited (Registered number: SC317554)

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Tyrrells of Burnbank Limited

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | John Tyrrell

| James Tyrrell Jnr

| SECRETARY: | James Tyrrell Jnr

| REGISTERED OFFICE: | 17 Burnbank Centre

| Hamilton

| ML3 0NQ

| REGISTERED NUMBER: | SC317554 (Scotland)

| ACCOUNTANTS: | Clements

| Chartered Accountants

| 39 St Vincent Place

| Glasgow

| G1 2ER

Tyrrells of Burnbank Limited (Registered number: SC317554)

Balance Sheet

30 April 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 50,000 |  | 75,000 |  |

Tangible assets | 5 | 72,254 |  | 48,316 |  |

122,254 |  | 123,316 |  |

CURRENT ASSETS

Stocks | 152,021 |  | 132,193 |  |

Debtors | 6 | 41,554 |  | 21,291 |  |

Cash at bank and in hand | 346,567 |  | 477,294 |  |

540,142 |  | 630,778 |  |

CREDITORS

Amounts falling due within one year | 7 | 308,687 |  | 279,392 |  |

NET CURRENT ASSETS | 231,455 |  | 351,386 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 353,709 |  | 474,702 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (24,334 | ) | (10,834 | ) |

PROVISIONS FOR LIABILITIES | (11,796 | ) | (4,845 | ) |

NET ASSETS | 317,579 |  | 459,023 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 317,479 |  | 458,923 |  |

SHAREHOLDERS' FUNDS | 317,579 |  | 459,023 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps 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 Sections 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.

Tyrrells of Burnbank Limited (Registered number: SC317554)

Balance Sheet - continued

30 April 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 January 2026 and were signed on its behalf by:

James Tyrrell Jnr - Director

Tyrrells of Burnbank Limited (Registered number: SC317554)

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Tyrrells of Burnbank Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| The turnover shown in the profit and loss account represents revenue recognised by the company in respect of goods and services supplied during the period, exclusive of Value Added Tax. Revenue is recognised when the company has the right to receive it.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 25% on reducing balance, 25% on cost and 10% on cost

| Stocks

| Stocks are valued at the lower of cost and selling price less costs to complete and sell.

| Financial instruments

| The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| Taxation

| Taxation for the year comprises current and deferred tax.

| The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

| Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

| Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Tyrrells of Burnbank Limited (Registered number: SC317554)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 13 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 500,000 |  |

| AMORTISATION

| At 1 May 2024 | 425,000 |  |

| Charge for year | 25,000 |  |

| At 30 April 2025 | 450,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 50,000 |  |

| At 30 April 2024 | 75,000 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 May 2024 | 131,768 |  |

| Additions | 49,590 |  |

| Disposals | (20,132 | ) |

| At 30 April 2025 | 161,226 |  |

| DEPRECIATION

| At 1 May 2024 | 83,452 |  |

| Charge for year | 22,069 |  |

| Eliminated on disposal | (16,549 | ) |

| At 30 April 2025 | 88,972 |  |

| NET BOOK VALUE

| At 30 April 2025 | 72,254 |  |

| At 30 April 2024 | 48,316 |  |

Tyrrells of Burnbank Limited (Registered number: SC317554)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 49,590 |  |

| At 30 April 2025 | 49,590 |  |

| DEPRECIATION

| Charge for year | 12,398 |  |

| At 30 April 2025 | 12,398 |  |

| NET BOOK VALUE

| At 30 April 2025 | 37,192 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade debtors | 15,372 |  | 12,874 |  |

| Other debtors | 26,182 |  | 8,417 |  |

41,554 |  | 21,291 |  |

| Included in other debtors is a director's current account which is unsecured, interest free and repayable on demand.

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Hire purchase contracts | 6,000 |  | - |  |

| Trade creditors | 107,471 |  | 98,389 |  |

| Taxation and social security | 72,832 |  | 109,947 |  |

| Other creditors | 112,384 |  | 61,056 |  |

308,687 |  | 279,392 |  |

| Included in other creditors is a director's current account which is unsecured, interest free and repayable on demand.

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank loans | 834 |  | 10,834 |  |

| Hire purchase contracts | 23,500 |  | - |  |

24,334 |  | 10,834 |  |

Tyrrells of Burnbank Limited (Registered number: SC317554)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

| 30.4.25 |  | 30.4.24

£ | £ |

| John Tyrrell

| Balance outstanding at start of year | (455 | ) | (251 | ) |

| Amounts advanced | 101,774 |  | 72,290 |  |

| Amounts repaid | (96,671 | ) | (72,494 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 4,648 |  | (455 | ) |

10. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £164,996 (2024 - £106,400) were paid to the directors .

| Dividends paid to the spouse and son of one of the directors £52,104 (2024 - £33,600).