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REGISTERED NUMBER: 04486627 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Tectonic Digital Systems Limited

Tectonic Digital Systems Limited (Registered number: 04486627)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 6

Tectonic Digital Systems Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: N B May





SECRETARY: Mrs T J May





REGISTERED OFFICE: Unit 7B
Southbourne Business Park
Courtlands Road
Eastbourne
East Sussex
BN22 8UY





REGISTERED NUMBER: 04486627 (England and Wales)





ACCOUNTANTS: Caburn Accountants Limited
Chartered Certified Accountants
First Floor,
The Estate Office
The Green, Lewes Road
Ringmer
East Sussex
BN8 5QE

Tectonic Digital Systems Limited (Registered number: 04486627)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 28,951 27,815

CURRENT ASSETS
Stocks 1,000 1,000
Debtors 5 16,281 18,901
Cash at bank and in hand 46,264 30,061
63,545 49,962
CREDITORS
Amounts falling due within one year 6 33,219 23,558
NET CURRENT ASSETS 30,326 26,404
TOTAL ASSETS LESS CURRENT
LIABILITIES

59,277

54,219

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 59,273 54,215
SHAREHOLDERS' FUNDS 59,277 54,219

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 30 October 2024 and were signed by:





N B May - Director


Tectonic Digital Systems Limited (Registered number: 04486627)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Tectonic Digital Systems 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 2% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Tectonic Digital Systems Limited (Registered number: 04486627)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2023 21,185 73,149 2,542
Additions - 5,944 -
At 31 March 2024 21,185 79,093 2,542
DEPRECIATION
At 1 April 2023 6,208 64,096 2,525
Charge for year 424 3,749 4
At 31 March 2024 6,632 67,845 2,529
NET BOOK VALUE
At 31 March 2024 14,553 11,248 13
At 31 March 2023 14,977 9,053 17

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2023 46,239 52,700 195,815
Additions - 1,008 6,952
At 31 March 2024 46,239 53,708 202,767
DEPRECIATION
At 1 April 2023 43,149 52,022 168,000
Charge for year 772 867 5,816
At 31 March 2024 43,921 52,889 173,816
NET BOOK VALUE
At 31 March 2024 2,318 819 28,951
At 31 March 2023 3,090 678 27,815

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 13,491 16,711
Prepayments 2,790 2,190
16,281 18,901

Tectonic Digital Systems Limited (Registered number: 04486627)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 10,399 9,716
Tax 8,349 1,457
Social security and other taxes 9,031 7,373
Other creditors 2,591 2,284
Directors' current accounts 293 293
Accrued expenses 2,556 2,435
33,219 23,558

Tectonic Digital Systems Limited

Report of the Accountants to the Director of
Tectonic Digital Systems Limited

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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2024 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Caburn Accountants Limited
Chartered Certified Accountants
First Floor,
The Estate Office
The Green, Lewes Road
Ringmer
East Sussex
BN8 5QE


30 October 2024