Company Registration No. SC735195 (Scotland)
FARREN.T LTD
Unaudited accounts
for the year ended 31 March 2026
FARREN.T LTD
Unaudited accounts
Contents
FARREN.T LTD
Company Information
for the year ended 31 March 2026
Company Number
SC735195 (Scotland)
Registered Office
39a Main Street
Abernethy
Perth
Perthshire
PH2 9JH
Scotland
Accountants
Hawkstane Accountants
Brantwoode
Ferntower Road
Crieff
PH7 3DH
FARREN.T LTD
Statement of financial position
as at 31 March 2026
Tangible assets
3,913
24,695
Cash at bank and in hand
57,840
48,919
Creditors: amounts falling due within one year
1,017
(9,648)
Net current assets
58,857
64,084
Called up share capital
100
100
Profit and loss account
62,670
88,679
Shareholders' funds
62,770
88,779
For the year ending 31 March 2026 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 4 July 2026 and were signed on its behalf by
ALLAN TOSH
Director
Company Registration No. SC735195
FARREN.T LTD
Notes to the Accounts
for the year ended 31 March 2026
FARREN.T LTD is a private company, limited by shares, registered in Scotland, registration number SC735195. The registered office is 39a Main Street, Abernethy, Perth, Perthshire, PH2 9JH, 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:
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 April 2025
-
35,748
35,748
Disposals
-
(35,748)
(35,748)
At 31 March 2026
3,913
-
3,913
At 1 April 2025
-
11,053
11,053
On disposals
-
(11,053)
(11,053)
At 31 March 2026
3,913
-
3,913
At 31 March 2025
-
24,695
24,695
FARREN.T LTD
Notes to the Accounts
for the year ended 31 March 2026
Amounts falling due within one year
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
(1,012)
9,019
Loans from directors
(1,719)
-
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).