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Registered Number: 10149169
England and Wales

 

 

 

TECTORES LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2022

End date: 30 April 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 76    257 
76    257 
Current assets      
Stocks 4 5,596    15,019 
Debtors 5 28,037    2,535 
Cash at bank and in hand 2,251    2,563 
35,884    20,117 
Creditors: amount falling due within one year 6 (66,233)   (11,983)
Net current liabilities (30,349)   8,134 
 
Total assets less current liabilities (30,273)   8,391 
Creditors: amount falling due after more than one year 7 (161,473)   (146,684)
Net liabilities (191,746)   (138,293)
 

Capital and reserves
     
Called up share capital 8 22    22 
Share premium account 9 59,503    59,503 
Profit and loss account (251,271)   (197,818)
Shareholder's funds (191,746)   (138,293)
 


For the year ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 31 October 2023 and were signed on its behalf by:


-------------------------------
P Broxton
Director
-------------------------------
K D Ormond
Director
1
General Information
Tectores Ltd is a private company, limited by shares, registered in England and Wales, registration number 10149169, registration address 144 Twickenham Drive, Leasowe, Wirral, CH46 1PG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The financial statements have been prepared on a going concern basis. The company is currently supported by its shareholders, who have no intention of withdrawing their support at the time of approval of the financial statements. Therefore, there is no significant concern that the company will be unable to continue operating.
Turnover
Turnover comprises the invoiced value of goods supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 May 2022 544    544 
Additions  
Disposals  
At 30 April 2023 544    544 
Depreciation
At 01 May 2022 287    287 
Charge for year 181    181 
On disposals  
At 30 April 2023 468    468 
Net book values
Closing balance as at 30 April 2023 76    76 
Opening balance as at 01 May 2022 257    257 


4.

Stocks

2023
£
  2022
£
Stocks 5,596    15,019 
5,596    15,019 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 23,203    535 
Prepayments & Accrued Income 1,978    1,453 
Other Debtors 155    155 
Corporation Tax 2,701   
VAT   392 
28,037    2,535 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 39,997    5,531 
Bank Loans & Overdrafts (Secured) 300    409 
Accrued Expenses 500    910 
Deferred Grants 19,225   
Directors' Current Accounts 5,183    5,133 
VAT 1,028   
66,233    11,983 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts (secured) 101,162    101,429 
Other Creditors 60,311    45,255 
161,473    146,684 
Bank Loans & Overdrafts due within and after one year include a Bounce Back Loan (£1,463).

Other amounts are subject to fixed and floating charges (covering all the property or undertaking of the company) and the charges also contains a negative pledge to Catapult Venture Managers Limited.



8.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
2,168 Ordinary shares of £0.01 each 22    22 
22    22 

9.

Share premium account

2023
£
  2022
£
Equity Share Premium Brought Forward 59,503    24,999 
Equity Share Premium - New Issue   34,504 
59,503    59,503 

2