Talon NDT Limited


Acorah Software Products - Accounts Production11.2.029false1 May 201830 April 201930 April 2019SC174563Mr Ian JudgeMiss Lyn 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Registered number: SC174563
Talon NDT Limited
Unaudited Financial Statements
For The Year Ended 30 April 2019
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Balance Sheet
Registered number: SC174563
2019 2018
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 - 3,915
- 3,915
CURRENT ASSETS
Debtors 4 93,293 141,108
Cash at bank and in hand 14,167 4,491
107,460 145,599
Creditors: Amounts Falling Due Within One Year 5 (395,484) (467,488)
NET CURRENT ASSETS (LIABILITIES) (288,024) (321,889)
TOTAL ASSETS LESS CURRENT LIABILITIES (288,024) (317,974)
Creditors: Amounts Falling Due After More Than One Year 6 (25,924) -
NET ASSETS (313,948) (317,974)
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (313,949) (317,975)
SHAREHOLDERS' FUNDS (313,948) (317,974)
Page 1
For the year ending 30 April 2019 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities
  • The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
  • The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ian Judge
27/02/2020

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 25% on cost
Plant & Machinery 25% on cost
1.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2019 2018
Office and administration 5 5
5 5
Page 3
3. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 May 2018 81,338 290,894 372,232
As at 30 April 2019 81,338 290,894 372,232
Depreciation
As at 1 May 2018 81,338 286,979 368,317
Provided during the period - 3,915 3,915
As at 30 April 2019 81,338 290,894 372,232
Net Book Value
As at 30 April 2019 - - -
As at 1 May 2018 - 3,915 3,915
4. Debtors
2019 2018
£ £
Due within one year
Trade debtors 41,230 89,045
Other debtors 52,063 52,063
93,293 141,108
5. Creditors: Amounts Falling Due Within One Year
2019 2018
£ £
Trade creditors 138,926 135,000
Bank loans and overdrafts - 4,140
Other taxes and social security 3,685 24,678
Other creditors 252,873 303,670
395,484 467,488
Page 4
6. Creditors: Amounts Falling Due After More Than One Year
2019 2018
£ £
Other creditors 25,924 -
25,924 -
The company's bankers hold a standard security over the sole director's personal property and a floating charge over the whole assets of the company.

The loan from Morgan Lloyd Trustees Limited is secured via both a fixed charge over any policiesof insurance or assurance, and a floating charge over all the property and undertakings of the company. In addition, the directors have provided personal guarantees for amounts payable.
7. Share Capital
2019 2018
Allotted, Called up and fully paid 1 1
8. General Information
Talon NDT Limited is a private company, limited by shares, incorporated in Scotland, registered number SC174563. The registered office is 11 Mathew Park, Gilbert Road, Bucksburn, Aberdeen, AB21 9AR.
Page 5