REGISTERED NUMBER: 02228898 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

FOR

TARRANT INVESTMENTS (SHREWTON) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs G A Tarrant

SECRETARY:

Mrs G A Tarrant

REGISTERED OFFICE:

Rollestone Farm

London Road

Shrewton

Salisbury

SP3 4DR

REGISTERED NUMBER:

02228898 (England and Wales)

ACCOUNTANTS:

Fawcetts LLP

Chartered Accountants

Windover House

St Ann Street

Salisbury

SP1 2DR

FIXED ASSETS

Tangible assets

4

103,955

105,864

Investments

5

759,409

783,042

863,364

888,906

CURRENT ASSETS

Cash at bank

33,137

37,214

CREDITORS

Amounts falling due within one year

6

38,336

7,802

NET CURRENT (LIABILITIES)/ASSETS

(5,199

)

29,412

TOTAL ASSETS LESS CURRENT LIABILITIES

858,165

918,318

CAPITAL AND RESERVES

Called up share capital

7

100

100

Fair value reserve

8

57,610

76,133

Retained earnings

8

800,455

842,085

SHAREHOLDERS' FUNDS

858,165

918,318

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 4 November 2025 and were signed by:

Mrs G A Tarrant - Director

1.	STATUTORY INFORMATION

Tarrant Investments (Shrewton) 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 as modified by the revaluation of certain assets.

The financial statements have been prepared on a going concern basis and are presented in Sterling (£) which is the functional currency of the company.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover represents rent receivable on the company's property.

Tangible fixed assets

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

Freehold property

-

see below

Freehold land is not depreciated. Freehold buildings are depreciated at a rate of 2% per annum on cost.

Expenditure on fixed assets is capitalised except for expenditure incurred on the replacement of assets of low value with a short life. Repair, renovation and replacement expenditure is written off as expenditure in the profit and loss account. The cost of fixed assets is their purchase cost, together with any incidental costs of acquisition.

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.

Fixed asset investments

Listed investments are valued at fair value.

Debtors

Debtors are measured at their recoverable amount.

Creditors and provisions

Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 6 April 2024

and 5 April 2025

151,140

DEPRECIATION

At 6 April 2024

45,276

Charge for year

1,909

At 5 April 2025

47,185

NET BOOK VALUE

At 5 April 2025

103,955

At 5 April 2024

105,864

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 6 April 2024

783,042

Additions

64,979

Disposals

(70,089

)

Revaluations

(18,523

)

At 5 April 2025

759,409

NET BOOK VALUE

At 5 April 2025

759,409

At 5 April 2024

783,042

Cost or valuation at 5 April 2025 is represented by:

Other

investments

£

Valuation in 2025

66,170

Cost

693,239

759,409

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

5,113

4,162

Other creditors

33,223

3,640

38,336

7,802

7.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 6 April 2024

842,085

76,133

918,218

Profit for the year

20,407

-

20,407

Dividends

(80,560

)

-

(80,560

)

Transfers

18,523

(18,523

)

-

At 5 April 2025

800,455

57,610

858,065

The fair value reserve is used to record unrealised gains in the value of investments and losses to the extent

that such a loss relates to a previous gain on the same asset.

9.	RELATED PARTY DISCLOSURES

Included in creditors due within one year is £29,923 (2024 - £340) which is owed to the director of the company.