IRIS Accounts Production v25.4.12.37 SC796439 director 1.2.25 31.1.26 31.1.26 0 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC796439 2025-01-31 SC796439 2026-01-31 SC796439 2025-02-01 2026-01-31 SC796439 2024-01-23 SC796439 2024-01-24 2025-01-31 SC796439 2025-01-31 SC796439 ns15:Scotland 2025-02-01 2026-01-31 SC796439 ns14:PoundSterling 2025-02-01 2026-01-31 SC796439 ns10:Director1 2025-02-01 2026-01-31 SC796439 ns10:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC796439 ns10:SmallEntities 2025-02-01 2026-01-31 SC796439 ns10:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 SC796439 ns10:SmallCompaniesRegimeForDirectorsReport 2025-02-01 2026-01-31 SC796439 ns10:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC796439 ns10:FullAccounts 2025-02-01 2026-01-31 SC796439 ns10:RegisteredOffice 2025-02-01 2026-01-31 SC796439 ns5:CurrentFinancialInstruments 2026-01-31 SC796439 ns5:CurrentFinancialInstruments 2025-01-31 SC796439 ns5:ShareCapital 2026-01-31 SC796439 ns5:ShareCapital 2025-01-31 SC796439 ns5:RetainedEarningsAccumulatedLosses 2026-01-31 SC796439 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 SC796439 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-01-31 SC796439 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-01-31

REGISTERED NUMBER: SC796439 (Scotland)

Unaudited Financial Statements for the Year Ended 31st January 2026

for

Templetons Cookies Limited

| Templetons Cookies Limited (Registered number: SC796439) |

Contents of the Financial Statements

for the Year Ended 31st January 2026

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |  | to |  | 4

| Report of the Accountants | 5 |

| Templetons Cookies Limited |

Company Information

for the Year Ended 31st January 2026

| DIRECTOR: | R S Thompson

| REGISTERED OFFICE: | Farries, Kirk & McVean

| Dumfries Enterprise Park

| Heathhall

| United Kingdom

| Dumfriesshire

| DG1 3SJ

| REGISTERED NUMBER: | SC796439 (Scotland)

| ACCOUNTANTS: | Farries Kirk & McVean

| Dumfries Enterprise Park

| Heathhall

| Dumfries

| DUMFRIESSHIRE

| DG1 3SJ

| Templetons Cookies Limited (Registered number: SC796439) |

Balance Sheet

31st January 2026

| 2026 |  | 2025

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | - |  | 914 |  |

Cash at bank | 282 |  | 33 |  |

282 |  | 947 |  |

CREDITORS

Amounts falling due within one year | 5 | 36,326 |  | 16,168 |  |

NET CURRENT LIABILITIES | (36,044 | ) | (15,221 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (36,044 | ) | (15,221 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (36,144 | ) | (15,321 | ) |

(36,044 | ) | (15,221 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17th March 2026 and were signed by:

R S Thompson - Director

| Templetons Cookies Limited (Registered number: SC796439) |

Notes to the Financial Statements

for the Year Ended 31st January 2026

1. | STATUTORY INFORMATION

| Templetons Cookies 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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Provisions and contingencies

| Provisions are recognised when the company has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

| Financial instruments

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits, and other short term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

| Trade debtors

| Trade debtors are amounts due from customers for the sale of goods and services performed in the ordinary course of business.

| Trade debtors are recognised initially at the transaction price and represent the full value of the goods and services charged to customers, including any amounts charged on for third parties.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

| Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date they are presented as non current liabilities.

| Borrowings

| Interest bearing borrowings are initially recorded at fair value, net of transaction costs. Interest bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transactions costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

| Templetons Cookies Limited (Registered number: SC796439) |

Notes to the Financial Statements - continued

for the Year Ended 31st January 2026

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).

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

2026 | 2025 |

£ | £ |

| Other debtors | - |  | 914 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | - |  | 6,673 |  |

| Other creditors | 36,326 |  | 9,495 |  |

36,326 |  | 16,168 |  |

6. | RELATED PARTY DISCLOSURES

| Directors Loan Account

| At 31st January 2026, the company owed the director of the company, Mr R S Thompson, £36,026 (2025:£2,385) by way of a director's loan. This sum is repayable on demand and no interest is charged on the sum advanced.

| Templetons Cookies Limited |

Report of the Accountants to the Director of

Templetons Cookies Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st January 2026 set out on pages three to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Farries Kirk & McVean

Dumfries Enterprise Park

Heathhall

Dumfries

DUMFRIESSHIRE

DG1 3SJ

17th March 2026