Company Registration No. SC670462 (Scotland)
Tartan Viking Ltd
Unaudited accounts
for the year ended 31 August 2025
Tartan Viking Ltd
Unaudited accounts
Contents
Tartan Viking Ltd
Company Information
for the year ended 31 August 2025
Company Number
SC670462 (Scotland)
Registered Office
Unit 1c
Murraysgate Industrial Estate
Whitburn
Bathgate
West Lothian
EH47 0LE
Scotland
Accountants
Gemmell McGee VAT Solutions Ltd
Northend Cottage
Hopetoun House
South Queensferry
EH30 9SL
Tartan Viking Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
119,827
160,319
Cash at bank and in hand
86,341
44,683
Creditors: amounts falling due within one year
(140,765)
(106,775)
Net current liabilities
(50,348)
(35,629)
Total assets less current liabilities
69,479
124,690
Creditors: amounts falling due after more than one year
(22,019)
(32,233)
Provisions for liabilities
Deferred tax
(12,787)
(18,353)
Called up share capital
1
1
Profit and loss account
34,672
74,103
Shareholders' funds
34,673
74,104
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
Henry Grenville
Director
Company Registration No. SC670462
Tartan Viking Ltd
Notes to the Accounts
for the year ended 31 August 2025
Tartan Viking Ltd is a private company, limited by shares, registered in Scotland, registration number SC670462. The registered office is Unit 1c, Murraysgate Industrial Estate, Whitburn, Bathgate, West Lothian, EH47 0LE, 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.
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:
Plant & machinery
20% straight line
Motor vehicles
25% reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
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.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Tartan Viking Ltd
Notes to the Accounts
for the year ended 31 August 2025
The Directors have considered the company's financial position for a minimum period of 12 months beyond the date of signing of these financial statements and have an expectation that the company should be in a position to continue trading in the current format for the foreseeable future. Accordingly they continue to adopt the going concern basis in preparing these financial statements.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
3,066
209,657
300
213,023
Additions
510
23,100
1,548
25,158
Disposals
-
(48,200)
-
(48,200)
At 31 August 2025
3,576
184,557
1,848
189,981
At 1 September 2024
937
51,757
10
52,704
Charge for the year
655
31,048
240
31,943
On disposals
-
(14,493)
-
(14,493)
At 31 August 2025
1,592
68,312
250
70,154
At 31 August 2025
1,984
116,245
1,598
119,827
At 31 August 2024
2,129
157,900
290
160,319
Amounts falling due within one year
Amounts due from group undertakings etc.
-
2,210
Accrued income and prepayments
3,728
4,478
6
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
10,529
10,286
Taxes and social security
2,044
3,672
Other creditors
118,218
76,658
Loans from directors
27
8,902
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
22,019
32,233
Tartan Viking Ltd
Notes to the Accounts
for the year ended 31 August 2025
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).