11 September 2024 false No description of principal activity Taxfiler 2024.6 SC822473 business:PrivateLimitedCompanyLtd 2024-09-11 2025-09-30 SC822473 2024-09-10 SC822473 2024-09-11 2025-09-30 SC822473 business:AuditExemptWithAccountantsReport 2024-09-11 2025-09-30 SC822473 business:AbridgedAccounts 2024-09-11 2025-09-30 SC822473 2025-09-30 SC822473 business:Director1 2024-09-11 2025-09-30 SC822473 business:RegisteredOffice 2024-09-11 2025-09-30 SC822473 core:WithinOneYear 2025-09-30 SC822473 core:ShareCapital core:PreviouslyStatedAmount 2025-09-30 SC822473 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-09-30 SC822473 core:PreviouslyStatedAmount 2025-09-30 SC822473 business:SmallEntities 2024-09-11 2025-09-30 SC822473 countries:Scotland 2024-09-11 2025-09-30 SC822473 core:PlantMachinery 2024-09-11 2025-09-30 SC822473 core:FurnitureFittings 2024-09-11 2025-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC822473 (Scotland)
Exodus Tattoo & Piercings Ltd Unaudited accounts for the period from 11 September 2024 to 30 September 2025
Exodus Tattoo & Piercings Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Exodus Tattoo & Piercings Ltd Company Information for the period from 11 September 2024 to 30 September 2025
Director
Zoltan Tamas
Company Number
SC822473 (Scotland)
Registered Office
33 Academy Street Inverness IV1 1JN Scotland
Accountants
CMM Accountancy (Inverness) Limited The Green House Beechwood Business Park North Inverness IV2 3BL
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Exodus Tattoo & Piercings Ltd Statement of financial position as at 30 September 2025
2025
Notes
£
Fixed assets
Tangible assets
4
3,314
Current assets
Inventories
2,000
Debtors
1,658
Cash at bank and in hand
14,479
18,137
Creditors: amounts falling due within one year
(19,594)
Net current liabilities
(1,457)
Net assets
1,857
Capital and reserves
Called up share capital
10
Profit and loss account
1,847
Shareholders' funds
1,857
For the period ending 30 September 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.
The members have agreed to the preparation of abridged accounts for the period 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 and authorised for issue on 10 June 2026 and were signed on its behalf by
Zoltan Tamas Director Company Registration No. SC822473
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Exodus Tattoo & Piercings Ltd Notes to the Accounts for the period from 11 September 2024 to 30 September 2025
1
Statutory information
Exodus Tattoo & Piercings Ltd is a private company, limited by shares, registered in Scotland, registration number SC822473. The registered office is 33 Academy Street, Inverness, IV1 1JN, 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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and 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:
Plant & machinery
20% straight line
Fixtures & fittings
25% 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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Exodus Tattoo & Piercings Ltd Notes to the Accounts for the period from 11 September 2024 to 30 September 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 11 September 2024
-
Additions
4,228
At 30 September 2025
4,228
Depreciation
Charge for the period
914
At 30 September 2025
914
Net book value
At 30 September 2025
3,314
5
Average number of employees
During the period the average number of employees was 0.
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