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REGISTERED NUMBER: SC492347 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Tablinum Limited

Tablinum Limited (Registered number: SC492347)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

Tablinum Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | Mr S Clark

| REGISTERED OFFICE: | 6 Fraser Crescent

| Edinburgh

| EH5 2AN

| REGISTERED NUMBER: | SC492347 (Scotland)

| ACCOUNTANTS: | One Accounting Ltd

| Chartered Management Accountants

| Drumsheugh Toll

| 2 Belford Road

| Edinburgh

| Midlothian

| EH4 3BL

Tablinum Limited (Registered number: SC492347)

Statement of Financial Position

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,621 |  | 2,884 |  |

CURRENT ASSETS

Stocks | 4,500 |  | 4,000 |  |

Debtors | 5 | 3,330 |  | 8,944 |  |

Cash at bank | 28,183 |  | 19,414 |  |

36,013 |  | 32,358 |  |

CREDITORS

Amounts falling due within one year | 6 | 46,234 |  | 47,516 |  |

NET CURRENT LIABILITIES | (10,221 | ) | (15,158 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (4,600 | ) | (12,274 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (1,667 | ) |

PROVISIONS FOR LIABILITIES | (658 | ) | (721 | ) |

NET LIABILITIES | (5,258 | ) | (14,662 | ) |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | (6,258 | ) | (15,662 | ) |

SHAREHOLDERS' FUNDS | (5,258 | ) | (14,662 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 April 2026 and were signed by:

Mr S Clark - Director

Tablinum Limited (Registered number: SC492347)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Tablinum 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 preparation

| 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 Company is operating by utilising funding from the shareholders as well as external sources of finance from third parties. The director has indicated that appropriate funding will continue to support the company, accordingly they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

| 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 the cost less estimated residual value of each asset over its estimated useful life.

| Short leasehold | - | 10% on cost

| Plant and machinery | - | 20% on cost and 10% on cost

| Fixtures and fittings | - | 20% on cost and 10% on cost

| Computer equipments | - | 20% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of future cash flows and subsequently amortised at cost using the effective interest method. Debt Instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

| 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 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.

Tablinum Limited (Registered number: SC492347)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | Plant and |  | and |  | Computer |

| leasehold |  | machinery |  | fittings |  | equipments |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | - |  | 9,316 |  | 31,015 |  | 269 |  | 40,600 |  |

| Additions | 3,150 |  | 274 |  | - |  | 300 |  | 3,724 |  |

| At 31 December 2025 | 3,150 |  | 9,590 |  | 31,015 |  | 569 |  | 44,324 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 6,464 |  | 30,983 |  | 269 |  | 37,716 |  |

| Charge for year | 160 |  | 760 |  | 32 |  | 35 |  | 987 |  |

| At 31 December 2025 | 160 |  | 7,224 |  | 31,015 |  | 304 |  | 38,703 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,990 |  | 2,366 |  | - |  | 265 |  | 5,621 |  |

| At 31 December 2024 | - |  | 2,852 |  | 32 |  | - |  | 2,884 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed by associates | 1,983 |  | 7,089 |  |

| Other debtors | 129 |  | 1,243 |  |

| Prepayments and accrued income | 1,218 |  | 612 |  |

3,330 |  | 8,944 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 1,667 |  | 4,000 |  |

| Other loans | 29,700 |  | 29,700 |  |

| Trade creditors | 2,559 |  | 4,007 |  |

| Social security and other taxes | 4,557 |  | 3,009 |  |

| VAT | 7,616 |  | 6,072 |  |

| Other creditors | 135 |  | 413 |  |

| Directors' current accounts | - |  | 315 |  |

46,234 |  | 47,516 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans - 2-5 years | - |  | 1,667 |  |

Tablinum Limited (Registered number: SC492347)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

8. | LEASING AGREEMENTS

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Within one year | - |  | 4,000 |  |

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31.12.25 |  | 31.12.24

£ | £ |

| Mr S Clark

| Balance outstanding at start of year | (315 | ) | 141 |  |

| Amounts advanced | 1,532 |  | 2,670 |  |

| Amounts repaid | (1,217 | ) | (3,126 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | (315 | ) |

| This loan is interest free and repayable on demand.