2023-04-012024-03-312024-03-31falseSC719891TELMA HOLDINGS 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TELMA HOLDINGS LIMITED

Registered Number
SC719891
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

TELMA HOLDINGS LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Andrew Reid Sirel
Tracey Janet Sirel

Company Secretary

Tracey Janet Sirel

Registered Address

83 Woodcroft Drive
Lenzie
G66 3WD

Registered Number

SC719891 (Scotland)
TELMA HOLDINGS LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets340,73740,737
Investments41,281,4391,281,439
1,322,1761,322,176
Current assets
Cash at bank and on hand4,9193,463
4,9193,463
Creditors amounts falling due within one year(11,455)(15,115)
Net current assets (liabilities)(6,536)(11,652)
Total assets less current liabilities1,315,6401,310,524
Creditors amounts falling due after one year(1,267,000)(1,300,000)
Net assets48,64010,524
Capital and reserves
Called up share capital1,0001,000
Profit and loss account47,6409,524
Shareholders' funds48,64010,524
The financial statements were approved and authorised for issue by the Board of Directors on 7 October 2024, and are signed on its behalf by:
Andrew Reid Sirel
Director
Registered Company No. SC719891
TELMA HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation.
Investments
Investments Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss. Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2340,737
At 31 March 2440,737
Net book value
At 31 March 2440,737
At 31 March 2340,737
4.Fixed asset investments

Total

£
Cost or valuation
At 01 April 231,281,439
At 31 March 241,281,439
Net book value
At 31 March 241,281,439
At 31 March 231,281,439