TinyTax TinyTax SC377145 Board of Directors Audit Exempt Micro-Entity Accounts 1 April 2025 31 March 2026 31 March 2026 No description of principal activity false 5 August 2026 0 iso4217:GBP xbrli:pure SC377145 2024-04-01 2025-03-31 SC377145 2026-03-31 SC377145 2025-04-01 2026-03-31 SC377145 2025-03-31 SC377145 countries:Scotland 2025-04-01 2026-03-31 SC377145 uk-bus:Micro-entities 2025-04-01 2026-03-31 SC377145 uk-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC377145 uk-bus:FilletedAccounts 2025-04-01 2026-03-31 SC377145 uk-bus:Director1 2025-04-01 2026-03-31 SC377145 core:WithinOneYear 2026-03-31 SC377145 core:WithinOneYear 2025-03-31 SC377145 core:AfterOneYear 2026-03-31 SC377145 core:AfterOneYear 2025-03-31 SC377145 uk-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC377145 curr:PoundSterling 2025-04-01 2026-03-31

# SARKSIDE LIMITED

Company Registration Number
SC377145
(Scotland)

Private limited company limited by shares
Registered office: Sarkside Farm, Kirkpatrick Fleming, Dumfriesshire, DG11 3BJ

## Audit Exempt Micro-Entity Accounts

For the Year Ended 31 March 2026

Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105

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# SARKSIDE LIMITED

## Contents

Balance Sheet | 3
Statement of Compliance | 4
Notes to the Financial Statements | 5-7

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# SARKSIDE LIMITED

## Balance sheet

As at 31 March 2026

| 2026 £ | 2025 £
Fixed assets | 23,112 | 15,037
Current assets | 34,098 | 21,750
Creditors: amounts falling due within one year | (2,480) | (6,461)
Net current assets (liabilities) | 31,618 | 15,289
Total assets less current liabilities | 54,730 | 30,326
Creditors: amounts falling due after more than one year | (294,919) | (236,065)
Total net assets (liabilities) | (240,189) | (205,739)
Capital and reserves | (240,189) | (205,739)

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# SARKSIDE LIMITED

## Balance sheet continued

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
- The directors acknowledge their 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 of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 5 August 2026.

WATSON, Gordon Thomas
Director

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# SARKSIDE LIMITED

## Notes to the Financial Statements

for the Year Ended 31 March 2026

### 1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

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# SARKSIDE LIMITED

## Notes to the Financial Statements (continued)

### 2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

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# SARKSIDE LIMITED

## Notes to the Financial Statements (continued)

### 3. Employee Information

The average number of employees during the year was: 0

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