1 March 2025 false Taxfiler 2024.6 SC501348business:PrivateLimitedCompanyLtd2025-03-012026-03-31 SC5013482025-02-28 SC5013482025-03-012026-03-31 SC501348business:AuditExemptWithAccountantsReport2025-03-012026-03-31 SC501348business:FilletedAccounts2025-03-012026-03-31 SC5013482026-03-31 SC501348business:Director12025-03-012026-03-31 SC501348business:CompanySecretary12025-03-012026-03-31 SC501348business:RegisteredOffice2025-03-012026-03-31 SC5013482025-02-28 SC501348core:WithinOneYear2026-03-31 SC501348core:WithinOneYear2025-02-28 SC501348core:AfterOneYear2026-03-31 SC501348core:AfterOneYear2025-02-28 SC501348core:ShareCapitalcore:PreviouslyStatedAmount2026-03-31 SC501348core:ShareCapitalcore:PreviouslyStatedAmount2025-02-28 SC501348core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-31 SC501348core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-02-28 SC501348core:PreviouslyStatedAmount2026-03-31 SC501348core:PreviouslyStatedAmount2025-02-28 SC501348business:SmallEntities2025-03-012026-03-31 SC501348countries:Scotland2025-03-012026-03-31 SC501348core:ComputerEquipment2025-03-012026-03-31 SC501348core:ComputerEquipment2025-02-28 SC501348core:ComputerEquipment2026-03-31 SC5013482024-04-012025-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC501348 (Scotland)
Thomson Arts Ltd Unaudited accounts for the period from 1 March 2025 to 31 March 2026
Thomson Arts Ltd Unaudited accounts Contents
Page
- 2 -
Thomson Arts Ltd Company Information for the period from 1 March 2025 to 31 March 2026
Director
Steven Thomson
Secretary
Steven Thomson
Company Number
SC501348 (Scotland)
Registered Office
46 Glenvilla Circle Paisley Renfrewshire PA2 8TS Scotland
Accountants
River CCyF Limited 2 Orchard Grove Kilmacolm Renfrewshire PA13 4HQ
- 3 -
Thomson Arts Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
2 
Current assets
Inventories
1,353 
1,550 
Debtors
41,016 
- 
Cash at bank and in hand
- 
26,647 
42,369 
28,197 
Creditors: amounts falling due within one year
(21,721)
2,918 
Net current assets
20,648 
31,115 
Total assets less current liabilities
20,648 
31,117 
Creditors: amounts falling due after more than one year
(18,124)
(22,500)
Net assets
2,524 
8,617 
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
2,521 
8,614 
Shareholders' funds
2,524 
8,617 
For the period 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 11 July 2026 and were signed on its behalf by
Steven Thomson Director Company Registration No. SC501348
- 4 -
Thomson Arts Ltd Notes to the Accounts for the period from 1 March 2025 to 31 March 2026
1
Statutory information
Thomson Arts Ltd is a private company, limited by shares, registered in Scotland, registration number SC501348. The registered office is 46 Glenvilla Circle, Paisley, Renfrewshire, PA2 8TS, 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 remained unchanged from the previous period, and also 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.
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:
Computer equipment
33% Straight Line
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 March 2025
2,936 
At 31 March 2026
2,936 
Depreciation
At 1 March 2025
2,934 
Charge for the period
2 
At 31 March 2026
2,936 
Net book value
At 31 March 2026
- 
At 28 February 2025
2 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,440 
- 
Other debtors
35,576 
- 
41,016 
- 
- 5 -
Thomson Arts Ltd Notes to the Accounts for the period from 1 March 2025 to 31 March 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
10,158 
2,500 
Taxes and social security
6,066 
5,072 
Loans from directors
133 
(10,759)
Accruals
5,364 
269 
21,721 
(2,918)
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
18,124 
22,500 
8
Loans to directors
The balance on Directors Loans was repaid in full during the year.
9
Average number of employees
During the period the average number of employees was 1 (2025: 1).
- 6 -