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REGISTERED NUMBER: 11085770 (England and Wales)












Financial Statements

for the Year Ended 30 November 2022

for

T.E.H. MANAGEMENT AND HOLDINGS LTD

T.E.H. MANAGEMENT AND HOLDINGS LTD (REGISTERED NUMBER: 11085770)






Contents of the Financial Statements
for the Year Ended 30 November 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


T.E.H. MANAGEMENT AND HOLDINGS LTD

Company Information
for the Year Ended 30 November 2022







DIRECTORS: D P Loveless
Miss LJ Harvey





SECRETARY:





REGISTERED OFFICE: Unit 19b
The Wren Centre
Westbourne Road
Emsworth
Hampshire
PO10 7SU





REGISTERED NUMBER: 11085770 (England and Wales)





ACCOUNTANTS: Loveless & Co Accountants Ltd
Unit 19b
The Wren Centre
Westbourne Road
Emsworth
Hampshire
PO10 7SU

T.E.H. MANAGEMENT AND HOLDINGS LTD (REGISTERED NUMBER: 11085770)

Balance Sheet
30 November 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,000 6,000
Tangible assets 5 1,383 1,846
Investments 6 1 -
6,384 7,846

CURRENT ASSETS
Debtors 7 794 6,219
Cash at bank 2,353 2,993
3,147 9,212
CREDITORS
Amounts falling due within one year 8 2,098 2,375
NET CURRENT ASSETS 1,049 6,837
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,433

14,683

CREDITORS
Amounts falling due after more than one
year

9

7,972

13,752
NET (LIABILITIES)/ASSETS (539 ) 931

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings (640 ) 830
SHAREHOLDERS' FUNDS (539 ) 931

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2022 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.

T.E.H. MANAGEMENT AND HOLDINGS LTD (REGISTERED NUMBER: 11085770)

Balance Sheet - continued
30 November 2022


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 24 November 2023 and were signed on its behalf by:





D P Loveless - Director


T.E.H. MANAGEMENT AND HOLDINGS LTD (REGISTERED NUMBER: 11085770)

Notes to the Financial Statements
for the Year Ended 30 November 2022

1. STATUTORY INFORMATION

T.E.H. Management and Holdings Ltd 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 (2021 - 1 ) .

T.E.H. MANAGEMENT AND HOLDINGS LTD (REGISTERED NUMBER: 11085770)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2022

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2021
and 30 November 2022 10,000
AMORTISATION
At 1 December 2021 4,000
Charge for year 1,000
At 30 November 2022 5,000
NET BOOK VALUE
At 30 November 2022 5,000
At 30 November 2021 6,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2021
and 30 November 2022 4,332
DEPRECIATION
At 1 December 2021 2,486
Charge for year 463
At 30 November 2022 2,949
NET BOOK VALUE
At 30 November 2022 1,383
At 30 November 2021 1,846

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 1
At 30 November 2022 1
NET BOOK VALUE
At 30 November 2022 1

T.E.H. MANAGEMENT AND HOLDINGS LTD (REGISTERED NUMBER: 11085770)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2022

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Other debtors 794 6,219

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts 2,910 -
Taxation and social security (812 ) 2,375
2,098 2,375

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2022 2021
£    £   
Bank loans 7,972 13,752

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D P Loveless.