Company Registration No. SC816543 (Scotland)
TWEEDS TREATS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
James Hair Group Limited
59 Bonnygate
CUPAR
Fife
UK
KY15 4BY
TWEEDS TREATS LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
Notes
£
£
Current assets
Stocks
2,190
Cash at bank and in hand
513
2,703
Creditors: amounts falling due within one year
3
(9,907)
Net current liabilities
(7,204)
Capital and reserves
Called up share capital
4
76
Profit and loss reserves
(7,280)
Total equity
(7,204)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 15 April 2026 and are signed on its behalf by:
Ms M Wilson
Director
Company Registration No. SC816543
TWEEDS TREATS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Tweeds Treats Limited is a private company limited by shares incorporated in Scotland. The registered office is 2 West View, PEAT INN, CUPAR, Fife, KY15 5LH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

T urnover comprises the invoiced value of the resale of dog treats provided by the company, net of Value Added Tax and trade discounts.

1.4
Stocks

Stocks and work in progress including short term contracts are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving stocks. Cost comprises direct expenditure and an appropriate proportion of fixed and variable overheads.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Financial instruments

Basic financial instruments are recognised at amortised cost using the effective interest method except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in the profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with charges recognised in profit and loss.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.7
Pensions

The company operates a defined contribution pension scheme and the pension charge represents the amounts paid by the company to the funds in respect of the year.

TWEEDS TREATS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
2
3
Creditors: amounts falling due within one year
2025
£
Other creditors
5,191
Directors current accounts
3,216
Accruals and deferred income
1,500
9,907
4
Called up share capital
2025
£
Ordinary share capital
Issued and fully paid
76 Ordinary shares of £1 each
76

During the period 76 ordinary shares of £1 each were issued at par value. The purpose of this allotment was to raise the initial share capital of the company.

2025-07-31 2024-07-16 false false false 15 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr A Carr Ms M Wilson SC816543 2024-07-16 2025-07-31 SC816543 2025-07-31 SC816543 core:CurrentFinancialInstruments 2025-07-31 SC816543 core:ShareCapital 2025-07-31 SC816543 core:RetainedEarningsAccumulatedLosses 2025-07-31 SC816543 core:ShareCapitalOrdinaryShareClass1 2025-07-31 SC816543 bus:Director2 2024-07-16 2025-07-31 SC816543 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 SC816543 bus:PrivateLimitedCompanyLtd 2024-07-16 2025-07-31 SC816543 bus:SmallCompaniesRegimeForAccounts 2024-07-16 2025-07-31 SC816543 bus:FRS102 2024-07-16 2025-07-31 SC816543 bus:AuditExemptWithAccountantsReport 2024-07-16 2025-07-31 SC816543 bus:Director1 2024-07-16 2025-07-31 SC816543 bus:FullAccounts 2024-07-16 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP