REGISTERED NUMBER: SC384349 (Scotland)

Financial Statements

for the Year Ended 31 August 2025

for

Tailor Maid Home Care Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J C Woods

Mrs S I Dickson

REGISTERED OFFICE:

Radleigh House

1 Golf Road

Clarkston

Glasgow

G76 7HU

REGISTERED NUMBER:

SC384349 (Scotland)

ACCOUNTANTS:

O'Haras Chartered Accountants

Radleigh House

1 Golf Road

Clarkston

Glasgow

G76 7HU

FIXED ASSETS

Property, plant and equipment

3

32,234

23,263

CURRENT ASSETS

Debtors

4

135,721

70,241

Cash at bank

174

18,023

135,895

88,264

CREDITORS

Amounts falling due within one year

5

117,816

73,640

NET CURRENT ASSETS

18,079

14,624

TOTAL ASSETS LESS CURRENT LIABILITIES

50,313

37,887

PROVISIONS FOR LIABILITIES

4,261

3,355

NET ASSETS

46,052

34,532

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

46,048

34,528

SHAREHOLDERS' FUNDS

46,052

34,532

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 11 November 2025 and were signed on its behalf by:

Mrs J C Woods - Director

Mrs S I Dickson - Director

1.	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.

Going concern

The directors are satisfied that the Company will have access to sufficient funds to ensure that all liabilities will be met as they fall due over a period of at least 12 months from the approval date of these financial statements. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Revenue

Turnover represents the amounts derived from the provision of goods and services, excluding value added tax and trade discounts.

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.

Improvements to property

-

2% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 48 (2024 - 48 ) .

3.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

4,616

9,563

14,045

23,769

51,993

Additions

-

5,260

10,798

2,856

18,914

Disposals

-

-

(14,045

)

-

(14,045

)

At 31 August 2025

4,616

14,823

10,798

26,625

56,862

DEPRECIATION

At 1 September 2024

554

4,886

7,880

15,410

28,730

Charge for year

92

884

1,350

1,452

3,778

Eliminated on disposal

-

-

(7,880

)

-

(7,880

)

At 31 August 2025

646

5,770

1,350

16,862

24,628

NET BOOK VALUE

At 31 August 2025

3,970

9,053

9,448

9,763

32,234

At 31 August 2024

4,062

4,677

6,165

8,359

23,263

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

134,072

67,609

Other debtors

780

780

Prepayments

869

1,852

135,721

70,241

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

24,631

-

Tax

30,565

30,812

Social security and other taxes

30,963

11,542

Directors' current accounts

3,619

-

Deposits held

-

640

Accrued expenses

28,038

30,646

117,816

73,640