REGISTERED NUMBER: |
REPORT OF THE DIRECTOR AND |
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 |
FOR |
TEPEDE GRAPHICS LIMITED |
REGISTERED NUMBER: |
REPORT OF THE DIRECTOR AND |
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 |
FOR |
TEPEDE GRAPHICS LIMITED |
TEPEDE GRAPHICS LIMITED (REGISTERED NUMBER: 03716741) |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
Page |
Company Information | 1 |
Report of the Director | 2 |
Income Statement | 3 |
Balance Sheet | 4 |
Statement of Changes in Equity | 5 |
Notes to the Financial Statements | 6 |
TEPEDE GRAPHICS LIMITED |
COMPANY INFORMATION |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
DIRECTOR: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
Chartered Accountants |
2 Station Road West |
Oxted |
Surrey |
RH8 9EP |
TEPEDE GRAPHICS LIMITED (REGISTERED NUMBER: 03716741) |
REPORT OF THE DIRECTOR |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
The director presents her report with the financial statements of the company for the year ended 31 December 2023. |
REVIEW OF BUSINESS |
The company's turnover reduced during the year as in October 2020 the UK operations were temporarily closed. |
FUTURE DEVELOPMENTS |
The company currently has no plans to reopen a base in the United Kingdom in the near future. At the moment the company faces lack of personnel resources and logistical delays with importing and exporting of the goods. Also management capacity within the group is currently fully utilized on other projects. |
DIRECTORS |
Mr P J Kleibergen died on 4 October 2023. |
Ms D E W Kleibergen was appointed on 8 November 2023. |
This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies. |
ON BEHALF OF THE BOARD :: |
TEPEDE GRAPHICS LIMITED (REGISTERED NUMBER: 03716741) |
INCOME STATEMENT |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
2023 | 2022 |
Notes | £ | £ |
TURNOVER |
Administrative expenses |
OPERATING LOSS and |
LOSS BEFORE TAXATION | ( |
) | ( |
) |
Tax on loss | 4 |
LOSS FOR THE FINANCIAL YEAR | ( |
) | ( |
) |
TEPEDE GRAPHICS LIMITED (REGISTERED NUMBER: 03716741) |
BALANCE SHEET |
31 DECEMBER 2023 |
2023 | 2022 |
Notes | £ | £ |
CURRENT ASSETS |
Debtors | 5 |
Cash in hand |
CREDITORS |
Amounts falling due within one year | 6 |
NET CURRENT LIABILITIES | ( |
) | ( |
) |
TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
( |
) |
CREDITORS |
Amounts falling due after more than one year | 7 |
NET LIABILITIES | ( |
) | ( |
) |
CAPITAL AND RESERVES |
Called up share capital | 8 |
Share premium | 9 |
Retained earnings | 9 | ( |
) | ( |
) |
SHAREHOLDERS' FUNDS | ( |
) | ( |
) |
The director acknowledges her 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. |
The financial statements were approved by the director and authorised for issue on |
TEPEDE GRAPHICS LIMITED (REGISTERED NUMBER: 03716741) |
STATEMENT OF CHANGES IN EQUITY |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
Called up |
share | Retained | Share | Total |
capital | earnings | premium | equity |
£ | £ | £ | £ |
Balance at 1 January 2022 | ( |
) | ( |
) |
Changes in equity |
Total comprehensive income | - | ( |
) | - | ( |
) |
Balance at 31 December 2022 | ( |
) | ( |
) |
Changes in equity |
Total comprehensive income | - | ( |
) | - | ( |
) |
Balance at 31 December 2023 | ( |
) | ( |
) |
TEPEDE GRAPHICS LIMITED (REGISTERED NUMBER: 03716741) |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
1. | STATUTORY INFORMATION |
TEPEDE Graphics Limited is a |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
A going concern basis has been used, notwithstanding the deficiency of net liabilities, on the basis that the directors and shareholders have undertaken to continue to provide such financial support as may be required for the continuation of the company's business for at least twelve months from the date of approval of these accounts. The directors have considered the financial position of the company and have concluded that the company is able to meet its liabilities as they fall due for the period of at least twelve months from the date of approval of these accounts. |
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. |
Foreign currencies |
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
3. | EMPLOYEES AND DIRECTORS |
The average number of employees during the year was NIL (2022 - NIL). |
2023 | 2022 |
£ | £ |
Directors' remuneration |
TEPEDE GRAPHICS LIMITED (REGISTERED NUMBER: 03716741) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
4. | TAXATION |
Analysis of the tax charge |
No liability to UK corporation tax arose for the year ended 31 December 2023 nor for the year ended 31 December 2022. |
5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Other debtors |
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Trade creditors |
Amounts owed to group undertakings |
Other creditors |
7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
2023 | 2022 |
£ | £ |
Other creditors |
8. | CALLED UP SHARE CAPITAL |
Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2023 | 2022 |
value: | £ | £ |
Ordinary | £1 | 202 | 202 |
9. | RESERVES |
Retained | Share |
earnings | premium | Totals |
£ | £ | £ |
At 1 January 2023 | ( |
) | (311,958 | ) |
Deficit for the year | ( |
) | ( |
) |
At 31 December 2023 | ( |
) | (313,158 | ) |
TEPEDE GRAPHICS LIMITED (REGISTERED NUMBER: 03716741) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
10. | RELATED PARTY DISCLOSURES |
Tepede EDC s.r.o. - a fellow subsidiary |
Tepede EDC paid expenses on behalf of Tepede Graphics Limited of £2,400 (2022 - £Nil) |
The balance owing to Tepede EDC s.r.o. at the balance sheet date is £21,326 (2021 - £18,926). |
Kleibergen Holding B.V. - a company under common control |
The balance owing to Kleibergen Holding B.V. at the balance sheet date is £24,102 (2021 - £24,102). |
Tepede Holding B.V. - immediate parent company |
. |
The balance owing to Tepede Holding B.V. at the balance sheet date is £287,449 (2021 - £287,449). |
11. | ULTIMATE CONTROLLING PARTY |
The ultimate controlling party is |
The ultimate parent company of Tepede Graphics Limited is P J Kleibergen Beheer en Management BV. which is incorporated in The Netherlands. Copies of group accounts can be obtained from the Company Secretary at Rotterdamse Rijweg 203, 3042AP Rotterdam, The Netherlands. |