1 September 2024 false No description of principal activity Taxfiler 2024.6 SC404378 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC404378 2024-08-31 SC404378 2024-09-01 2025-08-31 SC404378 business:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 SC404378 business:AbridgedAccounts 2024-09-01 2025-08-31 SC404378 2025-08-31 SC404378 business:Director1 2024-09-01 2025-08-31 SC404378 business:Director2 2024-09-01 2025-08-31 SC404378 business:RegisteredOffice 2024-09-01 2025-08-31 SC404378 2024-08-31 SC404378 core:WithinOneYear 2025-08-31 SC404378 core:WithinOneYear 2024-08-31 SC404378 core:AfterOneYear 2025-08-31 SC404378 core:AfterOneYear 2024-08-31 SC404378 core:ShareCapital core:PreviouslyStatedAmount 2025-08-31 SC404378 core:ShareCapital core:PreviouslyStatedAmount 2024-08-31 SC404378 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 SC404378 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 SC404378 core:PreviouslyStatedAmount 2025-08-31 SC404378 core:PreviouslyStatedAmount 2024-08-31 SC404378 business:SmallEntities 2024-09-01 2025-08-31 SC404378 countries:Scotland 2024-09-01 2025-08-31 SC404378 core:LandBuildings 2024-09-01 2025-08-31 SC404378 core:PlantMachinery 2024-09-01 2025-08-31 SC404378 core:FurnitureFittings 2024-09-01 2025-08-31 SC404378 core:ComputerEquipment 2024-09-01 2025-08-31 SC404378 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC404378 (Scotland)
Tarradale Limited Unaudited accounts for the year ended 31 August 2025
Tarradale Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Tarradale Limited Company Information for the year ended 31 August 2025
Directors
J Scobie L Scobie
Company Number
SC404378 (Scotland)
Registered Office
Tarradale Muir Croft Muir of Tarradale Muir of Ord Ross-shire IV6 7QZ
Accountants
CMM Accountancy (Inverness) Limited The Green House Beechwood Business Park North Inverness IV2 3BL
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Tarradale Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
23,954
27,560
Current assets
Inventories
39,853
41,356
Debtors
557
-
Cash at bank and in hand
32,460
1,010
72,870
42,366
Creditors: amounts falling due within one year
(83,944)
(53,277)
Net current liabilities
(11,074)
(10,911)
Total assets less current liabilities
12,880
16,649
Creditors: amounts falling due after more than one year
-
(1,500)
Provisions for liabilities
Deferred tax
(3,488)
(3,623)
Net assets
9,392
11,526
Capital and reserves
Called up share capital
100
100
Profit and loss account
9,292
11,426
Shareholders' funds
9,392
11,526
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by
J Scobie Director Company Registration No. SC404378
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Tarradale Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Tarradale Limited is a private company, limited by shares, registered in Scotland, registration number SC404378. The registered office is Tarradale Muir Croft, Muir of Tarradale, Muir of Ord, Ross-shire, IV6 7QZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% straight line
Plant & machinery
20% straight line
Fixtures & fittings
20% straight line
Computer equipment
33.33% straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Tarradale Limited Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 September 2024
104,517
Additions
7,817
Disposals
(2,160)
At 31 August 2025
110,174
Depreciation
At 1 September 2024
76,957
Charge for the year
9,587
On disposals
(324)
At 31 August 2025
86,220
Net book value
At 31 August 2025
23,954
At 31 August 2024
27,560
5
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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