ACCOUNTS - Final Accounts preparation

Registered number: 09310917

THETUKTUK BOTANICS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2025

THETUKTUK BOTANICS LTD

REGISTERED NUMBER: 09310917

BALANCE SHEET

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£


Current assets
Stocks		12,000		12,000
		12,000		12,000
Creditors: amounts falling due within one year	4	(223,248)		(228,728)
Net current liabilities			(211,248)		(216,728)
Total assets less current liabilities			(211,248)		(216,728)

Net liabilities			(211,248)		(216,728)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(211,348)	(216,828)
	(211,248)	(216,728)

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THETUKTUK BOTANICS LTD

REGISTERED NUMBER: 09310917

BALANCE SHEET (CONTINUED)

AS AT 30 NOVEMBER 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 September 2026.

Silke MJ Rittson-Thomas

Director

The notes on pages 3 to 4 form part of these financial statements.

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THETUKTUK BOTANICS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

The TukTuk Botanics Ltd, a private company limited by shares, is incorporated and domiciled in England and Wales and has its registered office and principal place of business at Flat E, 5 Landsdowne Road, London, W11 3AL.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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THETUKTUK BOTANICS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.3

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

	The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
	The average monthly number of employees, including directors, during the year was 0 (2024 - 0).

4.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	32,766	38,246
Other taxation and social security	7,284	7,284
Other creditors	181,698	181,698
Accruals and deferred income	1,500	1,500
	223,248	228,728

5.	Transactions With Directors

During the year the company made the follwing advances to Mrs S Rittson-Thomas, a director: Other advances totalling £NIL (2024: £NIL). Repayments made by Mrs S Rittson-Thomas during the year totalled £NIL (2024: £NIL). At the balance sheet date the company owed Mrs S Rittson-Thomas £181,698 (2024: £181,698) which is included in other creditors. The advances and the loans were made interest free and repayable on demand.

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