IRIS Accounts Production v23.1.5.20 00771017 Board of Directors 1.4.22 31.3.23 31.3.23 false true false false true false Fair value model Ordinary shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh007710172022-03-31007710172023-03-31007710172022-04-012023-03-31007710172021-03-31007710172021-04-012022-03-31007710172022-03-3100771017ns15:EnglandWales2022-04-012023-03-3100771017ns14:PoundSterling2022-04-012023-03-3100771017ns10:Director12022-04-012023-03-3100771017ns10:PrivateLimitedCompanyLtd2022-04-012023-03-3100771017ns10:SmallEntities2022-04-012023-03-3100771017ns10:AuditExempt-NoAccountantsReport2022-04-012023-03-3100771017ns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3100771017ns10:SmallCompaniesRegimeForAccounts2022-04-012023-03-3100771017ns10:FullAccounts2022-04-012023-03-3100771017ns10:OrdinaryShareClass12022-04-012023-03-3100771017ns10:Director22022-04-012023-03-3100771017ns10:CompanySecretary12022-04-012023-03-3100771017ns10:RegisteredOffice2022-04-012023-03-3100771017ns5:CurrentFinancialInstruments2023-03-3100771017ns5:CurrentFinancialInstruments2022-03-3100771017ns5:ShareCapital2023-03-3100771017ns5:ShareCapital2022-03-3100771017ns5:FurtherSpecificReserve1ComponentTotalEquity2023-03-3100771017ns5:FurtherSpecificReserve1ComponentTotalEquity2022-03-3100771017ns5:FurtherSpecificReserve2ComponentTotalEquity2023-03-3100771017ns5:FurtherSpecificReserve2ComponentTotalEquity2022-03-3100771017ns5:RetainedEarningsAccumulatedLosses2023-03-3100771017ns5:RetainedEarningsAccumulatedLosses2022-03-3100771017ns5:PlantMachinery2022-03-3100771017ns5:PlantMachinery2022-04-012023-03-3100771017ns5:PlantMachinery2023-03-3100771017ns5:PlantMachinery2022-03-3100771017ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3100771017ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-3100771017ns5:DeferredTaxation2022-03-3100771017ns5:DeferredTaxation2023-03-3100771017ns10:OrdinaryShareClass12023-03-3100771017ns5:RetainedEarningsAccumulatedLosses2022-03-3100771017ns5:FurtherSpecificReserve1ComponentTotalEquity2022-03-3100771017ns5:FurtherSpecificReserve2ComponentTotalEquity2022-03-3100771017ns5:RetainedEarningsAccumulatedLosses2022-04-012023-03-31
REGISTERED NUMBER: 00771017 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Tepel Investments Limited

Tepel Investments Limited (Registered number: 00771017)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Tepel Investments Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: M Lebrecht
Mrs J Lebrecht





SECRETARY: Mrs J Lebrecht





REGISTERED OFFICE: 5 North End Road
London
NW11 7RJ





REGISTERED NUMBER: 00771017 (England and Wales)





ACCOUNTANTS: Martin+Heller
5 North End Road
London
NW11 7RJ

Tepel Investments Limited (Registered number: 00771017)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 292 183
Investment property 5 391,044 391,044
391,336 391,227

CURRENT ASSETS
Debtors 6 20,262 25,800
Cash at bank 18,028 4,154
38,290 29,954
CREDITORS
Amounts falling due within one year 7 (243,900 ) (244,445 )
NET CURRENT LIABILITIES (205,610 ) (214,491 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

185,726

176,736

PROVISIONS FOR LIABILITIES 8 (8,159 ) (8,159 )
NET ASSETS 177,567 168,577

CAPITAL AND RESERVES
Called up share capital 9 2 2
Non distributable reserves 10 78,992 78,992
Other reserves 10 25,067 25,067
Retained earnings 10 73,506 64,516
SHAREHOLDERS' FUNDS 177,567 168,577

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

Tepel Investments Limited (Registered number: 00771017)

Balance Sheet - continued
31 March 2023


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 7 November 2023 and were signed on its behalf by:





M Lebrecht - Director


Tepel Investments Limited (Registered number: 00771017)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Tepel Investments 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.

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.

Computer equipment - Straight line over 3 years

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Tepel Investments Limited (Registered number: 00771017)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 549
Additions 437
At 31 March 2023 986
DEPRECIATION
At 1 April 2022 366
Charge for year 328
At 31 March 2023 694
NET BOOK VALUE
At 31 March 2023 292
At 31 March 2022 183

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2022
and 31 March 2023 391,044
NET BOOK VALUE
At 31 March 2023 391,044
At 31 March 2022 391,044

Fair value at 31 March 2023 is represented by:
£   
Valuation in 2016 87,151
Cost 303,893
391,044

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 6,154 7,586
Other debtors 14,108 18,214
20,262 25,800

Tepel Investments Limited (Registered number: 00771017)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Taxation and social security 2,083 2,628
Other creditors 241,817 241,817
243,900 244,445

8. PROVISIONS FOR LIABILITIES
31.3.23 31.3.22
£    £   
Deferred tax 8,159 8,159

Deferred
tax
£   
Balance at 1 April 2022 8,159
Balance at 31 March 2023 8,159

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
2 Ordinary shares £1 2 2

10. RESERVES
Non
Retained distributable Other
earnings reserves reserves Totals
£    £    £    £   

At 1 April 2022 64,516 78,992 25,067 168,575
Profit for the year 8,990 8,990
At 31 March 2023 73,506 78,992 25,067 177,565

11. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who own 100 percent of the share capital.