Company registration number: SC361715
Annual report and unaudited financial statements
for the year ended 30 November 2025
for
Tshirtprinting Ltd
Pages for filing with the Registrar
Company registration number: SC361715
Tshirtprinting Ltd
Balance sheet
as at 30 November 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 2,739 3,222
2,739 3,222
Current assets
Stocks 500 500
Cash at bank and in hand 365 4,392
865 4,892
Creditors: amounts falling due within one year
6 (419) (1,139)
Net current assets 446 3,753
Total assets less current liabilities 3,185 6,975
Creditors: Amounts falling due after more than one year
7 (1,235) (3,316)
Provisions for liabilities (847) (847)
NET ASSETS 1,103 2,812
Capital and reserves
Called up share capital 100 100
Profit and loss account 1,003 2,712
TOTAL EQUITY 1,103 2,812
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 November 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC361715
Tshirtprinting Ltd
Balance sheet - continued
as at 30 November 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr R Bryden, Director
18 August 2026
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Tshirtprinting Ltd
Notes to the financial statements
for the year ended 30 November 2025
1 Company information
Tshirtprinting Ltd is a private company registered in Scotland. Its registered number is SC361715. The company is limited by shares. Its registered office is Unit 3 Meadowmill, West Hendersons Wynd, Dundee, DD1 5BY.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill -
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant & machinery - 20% straight line
Equipment - 15% reducing balance
3
Tshirtprinting Ltd
Notes to the financial statements - continued
for the year ended 30 November 2025
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 1 (2024 - 1).
4 Intangible assets
Goodwill
£
Cost
At 1 December 2024 10,000
At 30 November 2025 10,000
Amortisation
At 1 December 2024 10,000
At 30 November 2025 10,000
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Tshirtprinting Ltd
Notes to the financial statements - continued
for the year ended 30 November 2025
4 Intangible assets - continued
Net book value
At 30 November 2025 -
At 30 November 2024 -
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 December 2024 26,726
At 30 November 2025 26,726
Depreciation
At 1 December 2024 23,504
Charge for year 483
At 30 November 2025 23,987
Net book value
At 30 November 2025 2,739
At 30 November 2024 3,222
Cost or valuation at 30 November 2025 is represented by:
Plant and machinery etc.

£
Valuation in 2025 -
Cost 26,726
26,726
If Plant & machinery had not been revalued, it would have been included at the following historical cost:
2025 2024
£ £
Cost 26,726 26,726
Accumulated depreciation 23,987 23,504
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Tshirtprinting Ltd
Notes to the financial statements - continued
for the year ended 30 November 2025
6 Creditors: amounts falling due within one year
2025 2024
£ £
Taxation - 719
Accruals and deferred income 419 420
419 1,139
7 Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans 1,235 3,316
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