| Tinker-Moon H.S.D. Ltd |
| Registered number: |
SC709616 |
| Balance Sheet |
| as at 30 September 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
3 |
|
|
10,700 |
|
|
21,400 |
| Tangible assets |
4 |
|
|
614 |
|
|
768 |
|
|
|
|
11,314 |
|
|
22,168 |
|
| Current assets |
| Cash at bank and in hand |
|
|
- |
|
|
131 |
|
| Creditors: amounts falling due within one year |
5 |
|
(719) |
|
|
(721) |
|
| Net current liabilities |
|
|
|
(719) |
|
|
(590) |
|
| Total assets less current liabilities |
|
|
|
10,595 |
|
|
21,578 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(83,759) |
|
|
(80,075) |
|
|
|
| Net liabilities |
|
|
|
(73,164) |
|
|
(58,497) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
(73,264) |
|
|
(58,597) |
|
| Shareholders' funds |
|
|
|
(73,164) |
|
|
(58,497) |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| H Wong |
| Director |
| Approved by the board on 21 May 2026 |
|
| Tinker-Moon H.S.D. Ltd |
| Notes to the Accounts |
| for the year ended 30 September 2025 |
|
|
| 1 |
Accounting policies |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Fixtures, fittings, tools and equipment |
20% on a Reducing Balance Basis |
|
|
Stocks |
|
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax asset is recognised in respect of a tax loss that can be carried forwards to be relieved against future proftis, where legislation allows. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 October 2024 |
53,500 |
|
At 30 September 2025 |
53,500 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 October 2024 |
32,100 |
|
Provided during the year |
10,700 |
|
At 30 September 2025 |
42,800 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 September 2025 |
10,700 |
|
At 30 September 2024 |
21,400 |
|
|
|
|
|
|
|
|
|
|
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years. |
|
|
| 4 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 October 2024 |
1,500 |
|
At 30 September 2025 |
1,500 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 October 2024 |
732 |
|
Charge for the year |
154 |
|
At 30 September 2025 |
886 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 September 2025 |
614 |
|
At 30 September 2024 |
768 |
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Other creditors |
719 |
|
721 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Director's account |
83,759 |
|
80,075 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Other information |
|
|
Tinker-Moon H.S.D. Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is: |
|
20 Barnton Road |
|
Kirkcaldy |
|
Fife |
|
KY2 6XD |