Taste Design Limited SC386498 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is Marketing and Design. Digita Accounts Production Advanced 6.30.9574.0 true SC386498 2025-04-01 2026-03-31 SC386498 2026-03-31 SC386498 core:RetainedEarningsAccumulatedLosses 2026-03-31 SC386498 core:ShareCapital 2026-03-31 SC386498 core:CurrentFinancialInstruments 2026-03-31 SC386498 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 SC386498 core:Non-currentFinancialInstruments 2026-03-31 SC386498 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 SC386498 core:Goodwill 2026-03-31 SC386498 core:FurnitureFittings 2026-03-31 SC386498 core:OfficeEquipment 2026-03-31 SC386498 core:PlantMachinery 2026-03-31 SC386498 bus:SmallEntities 2025-04-01 2026-03-31 SC386498 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC386498 bus:FilletedAccounts 2025-04-01 2026-03-31 SC386498 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC386498 bus:RegisteredOffice 2025-04-01 2026-03-31 SC386498 bus:CompanySecretaryDirector1 2025-04-01 2026-03-31 SC386498 bus:Director2 2025-04-01 2026-03-31 SC386498 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC386498 bus:Agent1 2025-04-01 2026-03-31 SC386498 core:Goodwill 2025-04-01 2026-03-31 SC386498 core:FurnitureFittings 2025-04-01 2026-03-31 SC386498 core:OfficeEquipment 2025-04-01 2026-03-31 SC386498 core:PlantMachinery 2025-04-01 2026-03-31 SC386498 countries:Scotland 2025-04-01 2026-03-31 SC386498 2025-03-31 SC386498 core:Goodwill 2025-03-31 SC386498 core:FurnitureFittings 2025-03-31 SC386498 core:OfficeEquipment 2025-03-31 SC386498 core:PlantMachinery 2025-03-31 SC386498 2024-04-01 2025-03-31 SC386498 2025-03-31 SC386498 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC386498 core:ShareCapital 2025-03-31 SC386498 core:CurrentFinancialInstruments 2025-03-31 SC386498 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 SC386498 core:Non-currentFinancialInstruments 2025-03-31 SC386498 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 SC386498 core:FurnitureFittings 2025-03-31 SC386498 core:OfficeEquipment 2025-03-31 SC386498 core:PlantMachinery 2025-03-31 iso4217:GBP xbrli:pure

Registration number: SC386498

Taste Design Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Taste Design Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8
Accountants' Report | 9

Taste Design Limited

Company Information

Directors | Mrs Claire MacIntyre Mr Angus Lewis MacIntyre

Company secretary | Mrs Claire MacIntyre

Registered office | Unit 4B Gateway Business Park Beancross Road Grangemouth Stirling Scotland FK3 8WX

Accountants | EQ Accountants Ltd Unit 4B Gateway Business Park Beancross Road Grangemouth FK3 8WX

Taste Design Limited

(Registration number: SC386498)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 5 | 529 | 1,012
Current assets |  |  |
Debtors | 6 | 39,937 | 16,164
Cash at bank and in hand |  | 12,210 | 68,512
|  | 52,147 | 84,676
Creditors: Amounts falling due within one year | 10 | (14,538) | (17,611)
Net current assets |  | 37,609 | 67,065
Total assets less current liabilities |  | 38,138 | 68,077
Creditors: Amounts falling due after more than one year | 10 | - | (3,199)
Provisions for liabilities |  | (117) | (223)
Net assets |  | 38,021 | 64,655
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 38,019 | 64,653
Shareholders' funds |  | 38,021 | 64,655

For the financial 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.

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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 July 2026 and signed on its behalf by:

......................................... Mrs Claire MacIntyre Company secretary and director

Taste Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Taste Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

| Depreciation method and rate
Plant and machinery | Straight line at 25%
Fixtures and fittings | Straight line at 25%
Computer equipment | Straight line at 25%

Goodwill

Goodwill is amortised over its useful life, which shall not exceed five years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Straight line at 10%

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Taste Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual
arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any
contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Employees and Directors

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 April 2025 | 30,000 | 30,000
At 31 March 2026 | 30,000 | 30,000
Amortisation
At 1 April 2025 | 30,000 | 30,000
At 31 March 2026 | 30,000 | 30,000
Carrying amount
At 31 March 2026 | - | -

Taste Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 April 2025 | 1,251 | 7,554 | 5,612 | 14,417
At 31 March 2026 | 1,251 | 7,554 | 5,612 | 14,417
Depreciation
At 1 April 2025 | 1,158 | 7,554 | 4,693 | 13,405
Charge for the year | 23 | - | 460 | 483
At 31 March 2026 | 1,181 | 7,554 | 5,153 | 13,888
Carrying amount
At 31 March 2026 | 70 | - | 459 | 529
At 31 March 2025 | 93 | - | 919 | 1,012

6 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 38,836 | 14,634
Prepayments | 1,101 | 1,530
| 39,937 | 16,164

7 | Loans and borrowings

Non-current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | - | 3,199

Current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 3,199 | 9,400

8 | Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

Taste Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

| 2026 £ | 2025 £
Within one year | 9,514 | 15,646
Between one and five years | 4,478 | 13,993
| 13,992 | 29,639

Taste Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

9 | Related party transactions

Creditors include the following amounts which are owed to individuals who were directors of the company during the year:

| 2026 £ | 2025 £
Mr Angus Lewis MacIntyre | 38 | 31
Mrs Claire MacIntyre | 38 | 31
| 76 | 62

The maximum balance outstanding during the year amounted to £76.
The directors current accounts are repayable on demand.

10 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 7 | 3,199 | 9,400
Taxation and social security |  | 11,263 | 8,149
Other creditors |  | 76 | 62
|  | 14,538 | 17,611

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings | 7 | - | 3,199

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Taste Design Limited
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Taste Design Limited for the year ended 31 March 2026 as set out on pages 2 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Taste Design Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Taste Design Limited and state those matters that we have agreed to state to the Board of Directors of Taste Design Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Taste Design Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Taste Design Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Taste Design Limited. You consider that Taste Design Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Taste Design Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
EQ Accountants Ltd
Unit 4B
Gateway Business Park
Beancross Road
Grangemouth
FK3 8WX

28 July 2026