REGISTERED NUMBER: 13273149 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Tarnrigg Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs E J Wright

Mr D G Wright

Mr A W Wright

REGISTERED OFFICE:

Tarnrigg Moor

Oulton

Wigton

Cumbria

CA7 0NS

REGISTERED NUMBER:

13273149 (England and Wales)

ACCOUNTANTS:

Benson Accountants

Wiza House

Station Road

Wigton

Cumbria

CA7 9BA

FIXED ASSETS

Tangible assets

4

74,350

13,229

Investments

5

64,968

53,496

139,318

66,725

CURRENT ASSETS

Stocks

433,675

535,259

Debtors

6

76,501

85,692

Cash at bank

286,439

219,748

796,615

840,699

CREDITORS

Amounts falling due within one year

7

218,342

341,921

NET CURRENT ASSETS

578,273

498,778

TOTAL ASSETS LESS CURRENT LIABILITIES

717,591

565,503

PROVISIONS FOR LIABILITIES

19,703

3,307

NET ASSETS

697,888

562,196

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

697,588

561,896

697,888

562,196

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2026 and were signed on its behalf by:

Mr D G Wright - Director

Mrs E J Wright - Director

Mr A W Wright - Director

1.	STATUTORY INFORMATION

Tarnrigg Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 and deferred tax. Tax is recognised in the Income Statement, 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 tax

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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2025

18,310

Additions

74,242

At 31 March 2026

92,552

DEPRECIATION

At 1 April 2025

5,081

Charge for year

13,121

At 31 March 2026

18,202

NET BOOK VALUE

At 31 March 2026

74,350

At 31 March 2025

13,229

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

53,496

Additions

11,472

At 31 March 2026

64,968

NET BOOK VALUE

At 31 March 2026

64,968

At 31 March 2025

53,496

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

55,107

80,431

Other debtors

21,394

5,261

76,501

85,692

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

98,385

56,968

Taxation and social security

60,144

105,071

Other creditors

59,813

179,882

218,342

341,921

8.	SECURED DEBTS

On 16th May 2024 a fixed and floating charge was registered by Oxbury Bank Plc covering all the property or undertaking of the company.

9.	RELATED PARTY DISCLOSURES

Included in other creditors is a loan from the partnership G B Wright & Son, a business under common control. At the year end the amount owed to the partnership was £56,726 (2025 - £176,962). The loan is unsecured, interest free and repayable on demand.