Company registration number SC467252 (Scotland)
TACTIC 5 LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2026
PAGES FOR FILING WITH REGISTRAR
TACTIC 5 LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
30 JUNE 2026
30 June 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
2
6,000
6,000
Current assets
-
-
Creditors: amounts falling due within one year
3
(1,440)
(1,440)
Net current liabilities
(1,440)
(1,440)
Total assets less current liabilities
4,560
4,560
Creditors: amounts falling due after more than one year
4
(5,999)
(5,999)
Net liabilities
(1,439)
(1,439)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(1,440)
(1,440)
Total equity
(1,439)
(1,439)

For the financial year ended 30 June 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

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

The financial statements were approved and signed by the director and authorised for issue on 3 July 2026
Mr G W Anderson
Director
Company registration number SC467252 (Scotland)
TACTIC 5 LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2026
- 2 -
1
Accounting policies
Company information

Tactic 5 Limited is a private company limited by shares incorporated in Scotland. The registered office is 5 Harbourview, Symbister, Whalsay, Shetland, ZE2 9AA.

Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Profit and loss account

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

Fixed asset investments

Investments are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

TACTIC 5 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2026
- 3 -
2
Fixed asset investments
2026
2025
£
£
Other investments other than loans
6,000
6,000
3
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
1,440
1,440
4
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
5,999
5,999
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