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REGISTERED NUMBER: 01820959 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Tencer Limited

Tencer Limited (Registered number: 01820959)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Tencer Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: C F Fairthorne
D Wimsett
K R Harrison
RS Smith





SECRETARY: C F Fairthorne





REGISTERED OFFICE: Unit 14
Lincoln Road
Cressex Industrial Estate
High Wycombe
Buckinghamshire
HP12 3RD





REGISTERED NUMBER: 01820959 (England and Wales)





ACCOUNTANTS: R A McLeod and Co
Chartered Accountants
10 Portland Business Centre
Manor House Lane
Datchet
Berkshire
SL3 9EG

Tencer Limited (Registered number: 01820959)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 87,119 95,945
87,120 95,946

CURRENT ASSETS
Stocks 78,724 36,703
Debtors 6 1,195,214 797,581
Cash at bank and in hand 1,704,817 1,851,429
2,978,755 2,685,713
CREDITORS
Amounts falling due within one year 7 898,501 794,508
NET CURRENT ASSETS 2,080,254 1,891,205
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,167,374

1,987,151

CAPITAL AND RESERVES
Called up share capital 88 106
Capital redemption reserve 10 10
Retained earnings 2,167,276 1,987,035
SHAREHOLDERS' FUNDS 2,167,374 1,987,151

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

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

Tencer Limited (Registered number: 01820959)

Balance Sheet - continued
30 November 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 6 February 2024 and were signed on its behalf by:




C F Fairthorne - Director RS Smith - Director




K R Harrison - Director


Tencer Limited (Registered number: 01820959)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Tencer 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.

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 2001, is being amortised evenly over its estimated useful life of five 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.
Short leasehold - 4% on cost
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

Stocks & work in progress
Work in progress includes a proportion of contract income which include profits corresponding to the stages of completion of individual contracts at the year end, as required by UITF 40.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 53 (2022 - 45 ) .

Tencer Limited (Registered number: 01820959)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 22,200
AMORTISATION
At 1 December 2022
and 30 November 2023 22,199
NET BOOK VALUE
At 30 November 2023 1
At 30 November 2022 1

5. TANGIBLE FIXED ASSETS
Fixtures
Short and Motor Computer
leasehold fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2022 6,000 7,332 191,882 102,138 307,352
Additions - - - 3,598 3,598
At 30 November 2023 6,000 7,332 191,882 105,736 310,950
DEPRECIATION
At 1 December 2022 6,000 7,332 102,256 95,819 211,407
Charge for year - - 10,942 1,482 12,424
At 30 November 2023 6,000 7,332 113,198 97,301 223,831
NET BOOK VALUE
At 30 November 2023 - - 78,684 8,435 87,119
At 30 November 2022 - - 89,626 6,319 95,945

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 1,167,054 770,092
Other debtors 28,160 27,489
1,195,214 797,581

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 205,626 213,050
Taxation and social security 444,620 254,246
Other creditors 248,255 327,212
898,501 794,508

Tencer Limited (Registered number: 01820959)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

8. RELATED PARTY DISCLOSURES

The company is controlled by the directors, C F Faithorne, R S Smith, K Harrison and D Wimsett

9. LEASEHOLD PREMISES

The company's lease commitment on premises over the next 12 months is £49,174.

10. LEASING CHARGES

The leasing charges relate to commercial vehicles over three years.