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Registered number: 08866957
Tequila Developments Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 March 2023
Lillian Gray Accountants Ltd
Director's Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5—6
Notes to the Financial Statements 7—10
Page 1
Company Information
Director Mr William Redfern
Company Number 08866957
Registered Office 17 Kingsway
St John's Terrace
Bedford
MK42 9BJ
Accountants Lillian Gray Accountants Ltd
17 Kingsway
St John's Terrace
Bedford
Bedfordshire
MK42 9BJ
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 March 2023 .
Directors
The director who held office during the year were as follows:
Mr William Redfern
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr William Redfern
Director
29/03/2024
Page 2
Page 3
Accountant's Report
Report of the Accountant to the director of Tequila Developments Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 March 2023 .
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Signed
29/03/2024
Lillian Gray Accountants Ltd
17 Kingsway
St John's Terrace
Bedford
Bedfordshire
MK42 9BJ
Page 3
Page 4
Profit and Loss Account
2023 2022
Notes £ £
TURNOVER 69,000 171,194
Cost of sales (39,071 ) (221,210 )
GROSS PROFIT/(LOSS) 29,929 (50,016 )
Administrative expenses (32,222 ) (49,260 )
Other operating income - 7,634
OPERATING LOSS (2,293 ) (91,642 )
Interest payable and similar charges (2,070 ) (1,036 )
LOSS BEFORE TAXATION (4,363 ) (92,678 )
Tax on Loss (6,295 ) -
LOSS AFTER TAXATION BEING LOSS FOR THE FINANCIAL YEAR (10,658 ) (92,678 )
The notes on pages 7 to 10 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,309 3,580
13,309 3,580
CURRENT ASSETS
Stocks 5 23,000 9,450
Debtors 6 52,942 57,091
Cash at bank and in hand 7,381 3,562
83,323 70,103
Creditors: Amounts Falling Due Within One Year 7 (199,934 ) (160,568 )
NET CURRENT ASSETS (LIABILITIES) (116,611 ) (90,465 )
TOTAL ASSETS LESS CURRENT LIABILITIES (103,302 ) (86,885 )
Creditors: Amounts Falling Due After More Than One Year 8 (49,234 ) (55,132 )
NET LIABILITIES (152,536 ) (142,017 )
CAPITAL AND RESERVES
Called up share capital 10 140 1
Capital redemption reserve 1 1
Profit and Loss Account (152,677 ) (142,019 )
SHAREHOLDERS' FUNDS (152,536) (142,017)
Page 5
Page 6
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr William Redfern
Director
29/03/2024
The notes on pages 7 to 10 form part of these financial statements.
Page 6
Page 7
Notes to the Financial Statements
1. General Information
Tequila Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08866957 . The registered office is 17 Kingsway, St John's Terrace, Bedford, MK42 9BJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% on cost
Computer Equipment 20% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 33,000 2,108 35,108
Additions 12,666 1,064 13,730
As at 31 March 2023 45,666 3,172 48,838
Depreciation
As at 1 April 2022 29,420 2,108 31,528
Provided during the period 3,791 210 4,001
As at 31 March 2023 33,211 2,318 35,529
Net Book Value
As at 31 March 2023 12,455 854 13,309
As at 1 April 2022 3,580 - 3,580
5. Stocks
2023 2022
£ £
Work in progress 23,000 9,450
23,000 9,450
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6. Debtors
2023 2022
£ £
Due within one year
Other debtors 1,000 1,000
Corporation tax recoverable assets - 6,295
VAT 2,596 7,273
Director's loan account 3,584 -
Amounts owed by associates 45,762 42,523
52,942 57,091
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 3,245 3,245
Trade creditors 2,486 108
Bank loans and overdrafts 5,332 5,562
Other taxes and social security - 106
Other creditors 90,500 90,500
Accruals and deferred income 1,080 1,080
Director's loan account - 5,677
Amounts owed to associates 97,291 54,290
199,934 160,568
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 9,245 12,489
Bank loans 39,989 42,643
49,234 55,132
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,245 3,245
Later than one year and not later than five years 9,245 12,489
12,490 15,734
12,490 15,734
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 140 1
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11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr William Redfern (5,677 ) 9,261 - - 3,584
The above loan is unsecured, interest free and repayable on demand.
12. Related Party Transactions
Mojito Construction LimitedA Company controlled by the Director William RedfernIncluded in debtors is an amount owed of £45,102 (2022 £42,415)

Mojito Construction Limited

A Company controlled by the Director William Redfern

Included in debtors is an amount owed of £45,102 (2022 £42,415)

Golden Goose Travel LtdA Company controlled by the Director William RedfernIncluded in creditors is an amount owing of £49,700 (2022 £50,000)

Golden Goose Travel Ltd

A Company controlled by the Director William Redfern

Included in creditors is an amount owing of £49,700 (2022 £50,000)

Ferndev LimitedA Company controlled by the Director William RedfernIncluded in debtors is an amount owed of £660 (2022 £107)

Ferndev Limited

A Company controlled by the Director William Redfern

Included in debtors is an amount owed of £660 (2022 £107)

Reddev LimitedA Company controlled by the Director William RedfernIncluded in creditors is an amount owing of £47,591 (2022 £4,290)

Reddev Limited

A Company controlled by the Director William Redfern

Included in creditors is an amount owing of £47,591 (2022 £4,290)

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