IRIS Accounts Production v24.2.0.383 02600787 director 1.5.23 30.4.24 30.4.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh026007872023-04-30026007872024-04-30026007872023-05-012024-04-30026007872022-04-30026007872022-05-012023-04-30026007872023-04-3002600787ns15:EnglandWales2023-05-012024-04-3002600787ns14:PoundSterling2023-05-012024-04-3002600787ns10:Director12023-05-012024-04-3002600787ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3002600787ns10:SmallEntities2023-05-012024-04-3002600787ns10:AuditExemptWithAccountantsReport2023-05-012024-04-3002600787ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3002600787ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3002600787ns10:FullAccounts2023-05-012024-04-3002600787ns10:CompanySecretary12023-05-012024-04-3002600787ns10:RegisteredOffice2023-05-012024-04-3002600787ns5:CurrentFinancialInstruments2024-04-3002600787ns5:CurrentFinancialInstruments2023-04-3002600787ns5:ShareCapital2024-04-3002600787ns5:ShareCapital2023-04-3002600787ns5:RetainedEarningsAccumulatedLosses2024-04-3002600787ns5:RetainedEarningsAccumulatedLosses2023-04-3002600787ns5:PlantMachinery2023-04-3002600787ns5:MotorVehicles2023-04-3002600787ns5:ComputerEquipment2023-04-3002600787ns5:PlantMachinery2023-05-012024-04-3002600787ns5:MotorVehicles2023-05-012024-04-3002600787ns5:ComputerEquipment2023-05-012024-04-3002600787ns5:PlantMachinery2024-04-3002600787ns5:MotorVehicles2024-04-3002600787ns5:ComputerEquipment2024-04-3002600787ns5:PlantMachinery2023-04-3002600787ns5:MotorVehicles2023-04-3002600787ns5:ComputerEquipment2023-04-3002600787ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-3002600787ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-30
REGISTERED NUMBER: 02600787 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

TECTONICS BUSINESS DESIGN AND MANAGEMENT
LTD

TECTONICS BUSINESS DESIGN AND MANAGEMENT
LTD (REGISTERED NUMBER: 02600787)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company information 1

Chartered accountants' report 2

Balance sheet 3

Notes to the financial statements 5


TECTONICS BUSINESS DESIGN AND MANAGEMENT
LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: A C Glynn





SECRETARY: D O Scott FCA





REGISTERED OFFICE: Ground Floor
1 - 2 Craven Road
Ealing
London
W5 2UA





REGISTERED NUMBER: 02600787 (England and Wales)





ACCOUNTANTS: Johnsons, Chartered Accountants
1-2 Craven Road
Ealing
London
W5 2UA

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
TECTONICS BUSINESS DESIGN AND MANAGEMENT
LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tectonics Business Design and Management Ltd for the year ended 30 April 2024 which comprise the Income statement, Balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Tectonics Business Design and Management Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Tectonics Business Design and Management Ltd and state those matters that we have agreed to state to the director of Tectonics Business Design and Management Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tectonics Business Design and Management Ltd and its director for our work or for this report.

It is your duty to ensure that Tectonics Business Design and Management Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tectonics Business Design and Management Ltd. You consider that Tectonics Business Design and Management Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Tectonics Business Design and Management Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Johnsons, Chartered Accountants
1-2 Craven Road
Ealing
London
W5 2UA


Date: .............................................

TECTONICS BUSINESS DESIGN AND MANAGEMENT
LTD (REGISTERED NUMBER: 02600787)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 2,210 9,418

CURRENT ASSETS
Stocks 300 400
Debtors 5 271,500 204,163
Cash at bank 92,315 36,891
364,115 241,454
CREDITORS
Amounts falling due within one year 6 (237,589 ) (64,619 )
NET CURRENT ASSETS 126,526 176,835
TOTAL ASSETS LESS CURRENT
LIABILITIES

128,736

186,253

PROVISIONS FOR LIABILITIES (552 ) (4,640 )
NET ASSETS 128,184 181,613

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 128,084 181,513
SHAREHOLDERS' FUNDS 128,184 181,613

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

TECTONICS BUSINESS DESIGN AND MANAGEMENT
LTD (REGISTERED NUMBER: 02600787)

BALANCE SHEET - continued
30 APRIL 2024


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 director and authorised for issue on 5 August 2024 and were signed by:





A C Glynn - Director


TECTONICS BUSINESS DESIGN AND MANAGEMENT
LTD (REGISTERED NUMBER: 02600787)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Tectonics Business Design and Management 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.

TANGIBLE FIXED ASSETS
All fixed assets are initially recorded at cost. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant & Machinery - 25% reducing balance
Motor Vehicles - 25% straight line
Office Equipment - 25% straight line

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.

TECTONICS BUSINESS DESIGN AND MANAGEMENT
LTD (REGISTERED NUMBER: 02600787)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

2. ACCOUNTING POLICIES - continued

HIRE PURCHASE AGREEMENTS
Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the profit and loss account on a straight line basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Office
machinery vehicles Equipment Totals
£    £    £    £   
COST
At 1 May 2023
and 30 April 2024 72,531 19,995 31,909 124,435
DEPRECIATION
At 1 May 2023 72,531 14,996 27,490 115,017
Charge for year - 4,999 2,209 7,208
At 30 April 2024 72,531 19,995 29,699 122,225
NET BOOK VALUE
At 30 April 2024 - - 2,210 2,210
At 30 April 2023 - 4,999 4,419 9,418

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 80,017 23,385
Other debtors 191,483 180,778
271,500 204,163

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 2,364
Trade creditors 4,673 7,732
Tax 46,210 38,732
Social security and other taxes 15,905 11,988
Other creditors 170,801 3,803
237,589 64,619

TECTONICS BUSINESS DESIGN AND MANAGEMENT
LTD (REGISTERED NUMBER: 02600787)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

7. RELATED PARTY TRANSACTIONS

The company was under the control of Mr A C Glynn throughout the current and previous year. Mr Glynn is the managing director and majority shareholder.

Throughout the current and previous year Mr Glynn was the sole director and shareholder of
"Tectonics Contracting Ltd". During the year Tectonics Contracting Ltd supplied goods and services
having a total value of £11,365 (2023: £85,441) to Tectonics Business Design and Management Ltd.
At 30th April 2024 Tectonics Business Design and Management Ltd was owed £189,440 (2023:
£170,026) by Tectonics Contracting Ltd.

Also throughout the current and previous year Mr Glynn is one of the directors and shareholders of
"The Bay Of Small Islands Company Limited" and at 30th April 2024,Tectonics Business Design and
Management Ltd owes The Bay Of Small Islands Company Limited £168,097.