Tuning Culture Ltd.
Unaudited accounts
Contents
Tuning Culture Ltd.
Company Information
for the year ended 31 August 2025
Company Number
SC356042 (Scotland)
Registered Office
Three Thorns Cottage
Straiton
Maybole
Ayrshire
KA19 7QR
Scotland
Accountants
W Wilson Millar Ltd
32 Moorfield Road
Prestwick
KA9 2HW
Tuning Culture Ltd.
Statement of financial position
as at 31 August 2025
Cash at bank and in hand
5,613
56
Creditors: amounts falling due within one year
(92,976)
(77,402)
Net current liabilities
(85,264)
(73,127)
Net liabilities
(84,714)
(72,440)
Called up share capital
2
2
Profit and loss account
(84,716)
(72,442)
Shareholders' funds
(84,714)
(72,440)
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 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 31 May 2026 and were signed on its behalf by
Kenneth Cullen
Director
Company Registration No. SC356042
Tuning Culture Ltd.
Notes to the Accounts
for the year ended 31 August 2025
Tuning Culture Ltd. is a private company, limited by shares, registered in Scotland, registration number SC356042. The registered office is Three Thorns Cottage, Straiton, Maybole, Ayrshire, KA19 7QR, Scotland.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% Reducing Balance
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
4
Intangible fixed assets
Other
At 1 September 2024
23,489
At 1 September 2024
23,489
Tuning Culture Ltd.
Notes to the Accounts
for the year ended 31 August 2025
5
Tangible fixed assets
Computer equipment
Amounts falling due after more than one year
7
Creditors: amounts falling due within one year
2025
2024
Loans from directors
91,521
76,432
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).