REGISTERED NUMBER: SC229625 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

TRANSAT HOME TECHNOLOGIES LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G A Love

REGISTERED OFFICE:

18 Shottskirk Road

Shotts

Lanarkshire

ML7 4AB

REGISTERED NUMBER:

SC229625 (Scotland)

ACCOUNTANTS:

Thomson Currie Accountancy Limited

Chartered Certified Accountants

7 Pickering House

Netherton Road

Wishaw

ML2 0EQ

FIXED ASSETS

Tangible assets

4

119,044

109,349

Investments

5

19,589

18,241

138,633

127,590

CURRENT ASSETS

Stocks

24,662

26,541

Debtors

5,367

1,415

Cash at bank and in hand

245,893

263,327

275,922

291,283

CREDITORS

Amounts falling due within one year

34,166

41,054

NET CURRENT ASSETS

241,756

250,229

TOTAL ASSETS LESS CURRENT LIABILITIES

380,389

377,819

PROVISIONS FOR LIABILITIES

13,595

11,460

NET ASSETS

366,794

366,359

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

366,694

366,259

SHAREHOLDERS' FUNDS

366,794

366,359

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 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 May 2026 and were signed by:

G A Love - Director

1.	STATUTORY INFORMATION

TRANSAT HOME TECHNOLOGIES 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 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the consideration received or receivable , excluding value added tax. Turnover from the sale of goods is recognised at the date of sale, and turnover from the provision of services is recognised on completion of the service.

Tangible fixed assets

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

Freehold property

-

2% on cost

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

205,627

Additions

40,000

Disposals

(44,190

)

At 31 March 2026

201,437

DEPRECIATION

At 1 April 2025

96,278

Charge for year

16,615

Eliminated on disposal

(30,500

)

At 31 March 2026

82,393

NET BOOK VALUE

At 31 March 2026

119,044

At 31 March 2025

109,349

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 April 2025

18,241

Share of profit/(loss)

1,348

At 31 March 2026

19,589

NET BOOK VALUE

At 31 March 2026

19,589

At 31 March 2025

18,241

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

£1

100

100

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Creditors falling due within one year includes a directors loan account. The loan account was not overdrawn during the year.

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by the director.