Tamar Specialist Brushes Limited

	Registered number
	09472589

	Tamar Specialist Brushes Limited
	Unaudited Accounts
	for the year ended
	31 March 2026

Tamar Specialist Brushes Limited Balance Sheet as at 31 March 2026
	Notes		2026 £		2025 £
Current assets
Stocks		49,184		34,800
Debtors	3	2,192		1,890
Cash at bank and in hand		54,861		64,172
		106,237		100,862

Creditors: amounts falling due within one year	4	(159,781)		(159,193)

Net current assets / (liabilities)			(53,544)		(58,331)

Total assets less current liabilities			(53,544)		(58,331)

Provisions for liabilities			(0)		(0)

Total net assets (liabilities)			(53,544)		(58,331)

Capital and reserves
Called up share capital	5		100		100
Profit and loss account			(53,644)		(58,431)
Shareholders' funds			(53,544)		(58,331)

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 March 2026 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Signed on behalf of the board of directors

...............................

Mr P Scholfield

Director

Approved by the board on 22 June 2026

Company Number: 09472589 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

Willow Bradley
Withleigh
Tiverton
Devon
EX16 8JJ
England

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The company is funded by a loan from the director. The director has considered the next 12 months and due to the director's continued support by way of the loan, the director has considered it appropriate to prepare the financial statements on the going concern basis.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

	Tangible fixed assets depreciation policy
	Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

	Stocks
	Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

Stocks

Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

	Foreign currencies
	Transactions in foreign currencies other than the functional currency of the company are recorded at the rate of exchange on the date the transaction occurred. Monetary assets and liabilities in foreign currencies are translated at the rates prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items measured at historic cost in a foreign currency are recorded at that historic value.

Foreign currencies

Transactions in foreign currencies other than the functional currency of the company are recorded at the rate of exchange on the date the transaction occurred. Monetary assets and liabilities in foreign currencies are translated at the rates prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items measured at historic cost in a foreign currency are recorded at that historic value.

	Financial instruments
	Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares that are measured at fair value. Derivative financial instruments are initially recorded at cost and thereafter at fair value. All changes in fair value are recognised in the profit or loss account in the period in which they occurred.

Employees
	2026	2025
Average number of employees during the period	2	2

Debtors
	2026	2025
	£	£
Trade debtors	2,192	1,890
	2,192	1,890

Creditors: amounts falling due within one year
	2026	2025
	£	£
Taxation & social security	2,155	1,567
Other creditors	157,626	157,626
	159,781	159,193

Share capital
	2026	2025
	£	£
Allotted, called up and fully paid:
100 (2025: 100) Ordinary shares of £1.00 each	100	100

	100	100