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REGISTERED NUMBER: SC568297 (Scotland)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 AUGUST 2023

FOR

TENGU SECURITY LTD

TENGU SECURITY LTD (REGISTERED NUMBER: SC568297)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


TENGU SECURITY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTORS: Mr S R Christie
Mrs M S Christie





REGISTERED OFFICE: JSA Services Ltd
83 Princes Street
Edinburgh
EH2 2ER





REGISTERED NUMBER: SC568297 (Scotland)





ACCOUNTANTS: JSA Services Limited
4th Floor
Radius House
51 Clarendon Road
Watford
Hertfordshire
WD17 1HP

TENGU SECURITY LTD (REGISTERED NUMBER: SC568297)

ABRIDGED BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 856 2,073

CURRENT ASSETS
Debtors 104 13,850
Cash at bank 49,920 68,393
50,024 82,243
CREDITORS
Amounts falling due within one year 4,648 23,741
NET CURRENT ASSETS 45,376 58,502
TOTAL ASSETS LESS CURRENT
LIABILITIES

46,232

60,575

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 46,132 60,475
SHAREHOLDERS' FUNDS 46,232 60,575

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

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

TENGU SECURITY LTD (REGISTERED NUMBER: SC568297)

ABRIDGED BALANCE SHEET - continued
31 AUGUST 2023


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 August 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 20 October 2023 and were signed on its behalf by:





Mr S R Christie - Director


TENGU SECURITY LTD (REGISTERED NUMBER: SC568297)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023


1. STATUTORY INFORMATION

Tengu Security Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

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 - 33% on cost

4. EMPLOYEES AND DIRECTORS

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

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2022
and 31 August 2023 7,190
DEPRECIATION
At 1 September 2022 5,117
Charge for year 1,217
At 31 August 2023 6,334
NET BOOK VALUE
At 31 August 2023 856
At 31 August 2022 2,073

TENGU SECURITY LTD (REGISTERED NUMBER: SC568297)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


6. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2023 and 31 August 2022:

2023 2022
£    £   
Mr S R Christie
Balance outstanding at start of year (1,204 ) (201 )
Amounts advanced 6,129 12,441
Amounts repaid (5,163 ) (13,444 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (238 ) (1,204 )

Mrs M S Christie
Balance outstanding at start of year (1,048 ) -
Amounts advanced 14,581 11,162
Amounts repaid (13,533 ) (12,210 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (1,048 )