2022-08-012023-07-312023-07-31false12560663TEA INVESTMENT LTD2023-11-2747110iso4217:GBPxbrli:pure125606632022-08-01125606632023-07-31125606632022-08-012023-07-31125606632021-08-01125606632022-07-31125606632021-08-012022-07-3112560663bus:SmallEntities2022-08-012023-07-3112560663bus:AuditExempt-NoAccountantsReport2022-08-012023-07-3112560663bus:AbridgedAccounts2022-08-012023-07-3112560663bus:PrivateLimitedCompanyLtd2022-08-012023-07-3112560663core:WithinOneYear2023-07-3112560663core:AfterOneYear2023-07-3112560663core:WithinOneYear2022-07-3112560663core:AfterOneYear2022-07-3112560663core:ShareCapital2023-07-3112560663core:SharePremium2023-07-3112560663core:RevaluationReserve2023-07-3112560663core:OtherReservesSubtotal2023-07-3112560663core:RetainedEarningsAccumulatedLosses2023-07-3112560663core:ShareCapital2022-07-3112560663core:SharePremium2022-07-3112560663core:RevaluationReserve2022-07-3112560663core:OtherReservesSubtotal2022-07-3112560663core:RetainedEarningsAccumulatedLosses2022-07-3112560663core:LandBuildings2023-07-3112560663core:PlantMachinery2023-07-3112560663core:Vehicles2023-07-3112560663core:FurnitureFittings2023-07-3112560663core:OfficeEquipment2023-07-3112560663core:NetGoodwill2023-07-3112560663core:IntangibleAssetsOtherThanGoodwill2023-07-3112560663core:ListedExchangeTraded2023-07-3112560663core:UnlistedNon-exchangeTraded2023-07-3112560663core:LandBuildings2022-07-3112560663core:PlantMachinery2022-07-3112560663core:Vehicles2022-07-3112560663core:FurnitureFittings2022-07-3112560663core:OfficeEquipment2022-07-3112560663core:NetGoodwill2022-07-3112560663core:IntangibleAssetsOtherThanGoodwill2022-07-3112560663core:ListedExchangeTraded2022-07-3112560663core:UnlistedNon-exchangeTraded2022-07-3112560663core:LandBuildings2022-08-012023-07-3112560663core:PlantMachinery2022-08-012023-07-3112560663core:Vehicles2022-08-012023-07-3112560663core:FurnitureFittings2022-08-012023-07-3112560663core:OfficeEquipment2022-08-012023-07-3112560663core:NetGoodwill2022-08-012023-07-3112560663core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3112560663core:ListedExchangeTraded2022-08-012023-07-3112560663core:UnlistedNon-exchangeTraded2022-08-012023-07-3112560663core:MoreThanFiveYears2022-08-012023-07-3112560663core:Non-currentFinancialInstruments2023-07-3112560663core:Non-currentFinancialInstruments2022-07-3112560663dpl:CostSales2022-08-012023-07-3112560663dpl:DistributionCosts2022-08-012023-07-3112560663core:LandBuildings2022-08-012023-07-3112560663core:PlantMachinery2022-08-012023-07-3112560663core:Vehicles2022-08-012023-07-3112560663core:FurnitureFittings2022-08-012023-07-3112560663core:OfficeEquipment2022-08-012023-07-3112560663dpl:AdministrativeExpenses2022-08-012023-07-3112560663core:NetGoodwill2022-08-012023-07-3112560663core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3112560663dpl:GroupUndertakings2022-08-012023-07-3112560663dpl:ParticipatingInterests2022-08-012023-07-3112560663dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3112560663core:ListedExchangeTraded2022-08-012023-07-3112560663dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3112560663core:UnlistedNon-exchangeTraded2022-08-012023-07-3112560663dpl:CostSales2021-08-012022-07-3112560663dpl:DistributionCosts2021-08-012022-07-3112560663core:LandBuildings2021-08-012022-07-3112560663core:PlantMachinery2021-08-012022-07-3112560663core:Vehicles2021-08-012022-07-3112560663core:FurnitureFittings2021-08-012022-07-3112560663core:OfficeEquipment2021-08-012022-07-3112560663dpl:AdministrativeExpenses2021-08-012022-07-3112560663core:NetGoodwill2021-08-012022-07-3112560663core:IntangibleAssetsOtherThanGoodwill2021-08-012022-07-3112560663dpl:GroupUndertakings2021-08-012022-07-3112560663dpl:ParticipatingInterests2021-08-012022-07-3112560663dpl:GroupUndertakingscore:ListedExchangeTraded2021-08-012022-07-3112560663core:ListedExchangeTraded2021-08-012022-07-3112560663dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-08-012022-07-3112560663core:UnlistedNon-exchangeTraded2021-08-012022-07-3112560663core:NetGoodwill2023-07-3112560663core:IntangibleAssetsOtherThanGoodwill2023-07-3112560663core:LandBuildings2023-07-3112560663core:PlantMachinery2023-07-3112560663core:Vehicles2023-07-3112560663core:FurnitureFittings2023-07-3112560663core:OfficeEquipment2023-07-3112560663core:AfterOneYear2023-07-3112560663core:WithinOneYear2023-07-3112560663core:ListedExchangeTraded2023-07-3112560663core:UnlistedNon-exchangeTraded2023-07-3112560663core:ShareCapital2023-07-3112560663core:SharePremium2023-07-3112560663core:RevaluationReserve2023-07-3112560663core:OtherReservesSubtotal2023-07-3112560663core:RetainedEarningsAccumulatedLosses2023-07-3112560663core:NetGoodwill2022-07-3112560663core:IntangibleAssetsOtherThanGoodwill2022-07-3112560663core:LandBuildings2022-07-3112560663core:PlantMachinery2022-07-3112560663core:Vehicles2022-07-3112560663core:FurnitureFittings2022-07-3112560663core:OfficeEquipment2022-07-3112560663core:AfterOneYear2022-07-3112560663core:WithinOneYear2022-07-3112560663core:Liste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TEA INVESTMENT LTD

Registered Number
12560663
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

TEA INVESTMENT LTD
Company Information
for the year from 1 August 2022 to 31 July 2023

Directors

Jack Elliot Lam
Chia Loon Ng

Registered Address

Skn Business Centre
1 Guildford Street
Birmingham
B19 2HN

Place of Business


Registered Number

12560663 (England and Wales)
TEA INVESTMENT LTD
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets5900900
900900
Current assets
Stocks24,52520,641
Debtors2,57911,036
Cash at bank and on hand10,2033,444
37,30735,121
Creditors amounts falling due within one year7(32,332)(49,600)
Net current assets (liabilities)4,975(14,479)
Total assets less current liabilities5,875(13,579)
Net assets5,875(13,579)
Capital and reserves
Called up share capital100100
Profit and loss account5,775(13,679)
Shareholders' funds5,875(13,579)
The financial statements were approved and authorised for issue by the Board of Directors on 27 November 2023, and are signed on its behalf by:
Jack Elliot Lam
Director
Registered Company No. 12560663
TEA INVESTMENT LTD
Notes to the Financial Statements
for the year ended 31 July 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Intangible assets policy
Intangible assets consisted of acquisition of Trademark.
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20232022
Average number of employees during the year00
5.Intangible assets

Total

£
Cost or valuation
At 01 August 22900
At 31 July 23900
Net book value
At 31 July 23900
At 31 July 22900
6.Debtors within one year

2023

2022

££
Trade debtors / trade receivables2,579-
Other debtors-11,036
Total2,57911,036
7.Creditors within one year

2023

2022

££
Taxation and social security4,840-
Other creditors27,49249,600
Total32,33249,600