Tele Taxis (Dundee) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC033590 (Scotland)

Financial Statements

for the Year Ended

31st December 2025

for

Tele Taxis (Dundee) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

8

DIRECTOR:

Mrs J M Mcgouldrick

SECRETARY:

Mrs J M Mcgouldrick

REGISTERED OFFICE:

Balgray Place

Dundee

Angus

DD3 8SH

REGISTERED NUMBER:

SC033590 (Scotland)

ACCOUNTANTS:

AWH

Chartered Certified Accountants

Fort Street House

63 Fort Street

Broughty Ferry

Dundee

Angus

DD5 2AB

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

240,720

201,742

240,720

201,742

CURRENT ASSETS

Debtors

6

2,878,274

2,678,929

Cash at bank and in hand

414,276

350,788

3,292,550

3,029,717

CREDITORS

Amounts falling due within one year

7

1,039,712

969,525

NET CURRENT ASSETS

2,252,838

2,060,192

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,493,558

2,261,934

CREDITORS

Amounts falling due after more than one year

8

82,474

93,096

NET ASSETS

2,411,084

2,168,838

CAPITAL AND RESERVES

Called up share capital

1,414

Share premium

85,460

Capital redemption reserve

455

Retained earnings

2,323,755

2,081,509

SHAREHOLDERS' FUNDS

2,411,084

2,168,838

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19th May 2026 and were signed by:

Mrs J M Mcgouldrick - Director

1.	STATUTORY INFORMATION

Tele Taxis (Dundee) 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business, it being amortised evenly over its estimated useful life.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Land and buildings

-

10% on cost and 2% on cost

Plant and machinery etc

-

25% on cost and Straight line over 5 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 38 (2024 - 34 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st January 2025

and 31st December 2025

688,500

AMORTISATION

At 1st January 2025

and 31st December 2025

688,500

NET BOOK VALUE

At 31st December 2025

-

At 31st December 2024

-

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

COST

At 1st January 2025

219,965

525,411

47,995

793,371

Additions

-

5,377

82,166

87,543

At 31st December 2025

219,965

530,788

130,161

880,914

DEPRECIATION

At 1st January 2025

108,622

473,408

9,599

591,629

Charge for year

2,318

20,215

26,032

48,565

At 31st December 2025

110,940

493,623

35,631

640,194

NET BOOK VALUE

At 31st December 2025

109,025

37,165

94,530

240,720

At 31st December 2024

111,343

52,003

38,396

201,742

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

356,365

192,030

Other debtors

2,521,909

2,486,899

2,878,274

2,678,929

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

59,422

Hire purchase contracts

35,818

24,190

Trade creditors

627,775

600,318

Taxation and social security

274,374

175,021

Other creditors

42,323

110,574

1,039,712

969,525

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

Bank loans

23,596

85,457

Hire purchase contracts

58,878

7,639

82,474

93,096

9.	RELATED PARTY DISCLOSURES

During the current and previous financial periods, the company has paid costs on behalf of, and advanced funds to its immediate parent company, Bellshelf (Ninety Seven) Limited. At the year end, a balance of £1,629,874 (2024 - £1,629,874) was receivable from Bellshelf (Ninety Seven) Limited. This balance is repayable on demand, does not attract interest, and is disclosed in Debtors.

Also, during the current and previous year, the company has made payments on behalf of Bellshelf (Ninety Eight) Limited. Bellshelf (Ninety Eight) Limited owns 100% of the issued share capital of Bellshelf (Ninety Seven) Limited and is considered to be the ultimate parent company. At the year end, a balance of £665,405 (2024 - £665,405) was receivable from Bellshelf (Ninety Eight) Limited. This balance is repayable on demand, does not attract interest and is disclosed in Debtors.

Also, during the current the company has made payments on behalf of Tele Taxis Holdings Limited. Tele Taxis Holdings Limited owns 100% of the issued share capital of Bellshelf (Ninety Eight) Limited and is considered to be the ultimate parent company. At the year end, a balance of £21,298 (2024 - £21,298) was receivable from Tele Taxis Holdings Limited. This balance is repayable on demand, does not attract interest and is disclosed in Debtors.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs J M Mcgouldrick.

The company was under the control of its directors throughout the current and previous year.

The directors are considered to be the ultimate controlling parties due to their beneficial ownership interests in the immediate parent company, Bellshelf (Ninety Seven) Limited, and in the ultimate parent company Bellshelf (Ninety Eight) Limited, both of which are companies registered in Scotland.

The address of the immediate and ultimate parent companies' registered office is 58 Long Lane, Broughty Ferry, Dundee, DD5 1HH.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tele Taxis (Dundee) Limited for the year ended 31st December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Tele Taxis (Dundee) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Tele Taxis (Dundee) Limited and state those matters that we have agreed to state to the director of Tele Taxis (Dundee) Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Tele Taxis (Dundee) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tele Taxis (Dundee) Limited. You consider that Tele Taxis (Dundee) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Tele Taxis (Dundee) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

AWH

Chartered Certified Accountants

Fort Street House

63 Fort Street

Broughty Ferry

Dundee

Angus

DD5 2AB

19th May 2026