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Company Registration No. 11966492 (England and Wales)
Tarland Limited Unaudited accounts for the year ended 30 April 2026
Tarland Limited Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
- 2 -
Tarland Limited Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Current assets
Inventories
178,316
172,646
Debtors
4
285,459
285,459
Cash at bank and in hand
1
-
463,776
458,105
Creditors: amounts falling due within one year
5
(486,796)
(479,060)
Net current liabilities
(23,020)
(20,955)
Net liabilities
(23,020)
(20,955)
Capital and reserves
Called up share capital
6
100
100
Profit and loss account
(23,120)
(21,055)
Shareholders' funds
(23,020)
(20,955)
For the year ending 30 April 2026 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 and authorised for issue on 13 May 2026 and were signed on its behalf by
Shuves Mukherji Director Company Registration No. 11966492
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Tarland Limited Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
Tarland Limited is a private company, limited by shares, registered in England and Wales, registration number 11966492. The registered office is 81 Avenue Road, St John's Wood, London, NW8 6JD, United Kingdom.
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.
Going concern
The company is reliant upon the shareholders for financial support who have confirmed their continued support for the company. As a result of the shareholders' support, the accounts have been prepared on a going concern basis.
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.
4
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
285,459
285,459
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
-
53
VAT
38,514
32,730
Trade creditors
50
3,765
Other creditors
447,232
441,512
Accruals
1,000
1,000
486,796
479,060
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Tarland Limited Notes to the Accounts for the year ended 30 April 2026
6
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Transactions with related parties
At the end of the year, the company owed £447,232 (2025: £441,512) to Bia Power Limited (BVI), the ultimate controlling party.
8
Controlling party
The parent company is Bia Power Limited, a company incorporated in British Virgin Islands, which is ultimately owned by a discretionary trust.
9
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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