REGISTERED NUMBER: 06614302 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

TARREN PRODUCTION LIMITED

Page

Company Information

1

Chartered Certified Accountants' Report

2

Statement of Financial Position

3

to

4

Notes to the Financial Statements

5

to

8

DIRECTORS:

C M Tarren

A J Tarren

SECRETARY:

A J Tarren

REGISTERED OFFICE:

3 Bath Mews

Bath Parade

Cheltenham

Gloucestershire

GL53 7HL

REGISTERED NUMBER:

06614302 (England and Wales)

ACCOUNTANTS:

Smith Heath Limited

3 - 4 Bath Mews

Bath Parade

Cheltenham

Gloucestershire

GL53 7HL

The following reproduces the text of the report prepared for the directors 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tarren Production Limited for the year ended 31 March 2026 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Tarren Production Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Tarren Production Limited and state those matters that we have agreed to state to the Board of Directors of Tarren Production Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Tarren Production Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tarren Production Limited. You consider that Tarren Production Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Tarren Production Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Smith Heath Limited

3 - 4 Bath Mews

Bath Parade

Cheltenham

Gloucestershire

GL53 7HL

22 April 2026

FIXED ASSETS

Tangible assets

4

174,694

219,701

CURRENT ASSETS

Debtors

5

262,768

156,168

Cash at bank

9,708

64,206

272,476

220,374

CREDITORS

Amounts falling due within one year

6

164,986

190,164

NET CURRENT ASSETS

107,490

30,210

TOTAL ASSETS LESS CURRENT LIABILITIES

282,184

249,911

CREDITORS

Amounts falling due after more than one year

7

548,693

539,617

NET LIABILITIES

(266,509

)

(289,706

)

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

(266,629

)

(289,826

)

SHAREHOLDERS' FUNDS

(266,509

)

(289,706

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2026 and were signed on its behalf by:

C M Tarren - Director

1.	STATUTORY INFORMATION

Tarren Production Limited is a private company, limited by shares , registered in England and Wales. 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold property improvements

-

4% on cost

Fixtures, fittings and equipment

-

25% - 33.3% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue in existence for the foreseeable future. The validity of this assumption depends on the continued financial support of the directors who intend to support the company for the foreseeable future. The financial statements do not include any adjustments that would be necessary if this support was withdrawn.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

Leasehold

fittings

property

and

improvements

equipment

Totals

£

£

£

COST

At 1 April 2025

74,194

801,755

875,949

Additions

-

60,905

60,905

At 31 March 2026

74,194

862,660

936,854

DEPRECIATION

At 1 April 2025

24,997

631,251

656,248

Charge for year

2,966

102,946

105,912

At 31 March 2026

27,963

734,197

762,160

NET BOOK VALUE

At 31 March 2026

46,231

128,463

174,694

At 31 March 2025

49,197

170,504

219,701

5.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

229,225

128,592

Other debtors

10,874

14,043

240,099

142,635

Amounts falling due after more than one year:

Other debtors

22,669

13,533

Aggregate amounts

262,768

156,168

Deferred tax asset

2026

2025

£

£

Accelerated capital allowances

(32,116

)

(55,989

)

Tax losses carried forward

54,785

69,522

22,669

13,533

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

77,695

64,369

Taxation and social security

63,692

99,645

Other creditors

23,599

26,150

164,986

190,164

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

548,693

539,617

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

21,656

64,968

Between one and five years

-

21,656

21,656

86,624

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 March 2026 and the period ended 31 March 2025:

2026

2025

£

£

C M Tarren

Balance outstanding at start of year

-

242,613

Amounts repaid

-

(242,613

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

10.	RELATED PARTY DISCLOSURES

Within the trade debtors balance of £229,225 are amounts owing to the company of £195,000 (2025: £124,000) by Tarren Events Ltd. Tarren Events Ltd is controlled by C M Tarren and A J Tarren, directors and 100% shareholders of the company.

At 31 March 2026, an amount of £546,893 was due to C M Tarren, director of the company. The loan is interest free and repayable on demand.