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Registered number: 04539174
Tesciuba Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Abridged Statement of Financial Position 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Statement of Financial Position
Registered number: 04539174
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 39,298 53,556
Investments 5 96,519 122,444
135,817 176,000
CURRENT ASSETS
Debtors 2,051 10,726
Cash at bank and in hand 83,153 88,634
85,204 99,360
Creditors: Amounts Falling Due Within One Year (23,536 ) (22,981 )
NET CURRENT ASSETS (LIABILITIES) 61,668 76,379
TOTAL ASSETS LESS CURRENT LIABILITIES 197,485 252,379
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,622 ) (6,841 )
NET ASSETS 192,863 245,538
CAPITAL AND RESERVES
Called up share capital 6 100 100
Income Statement 192,763 245,438
SHAREHOLDERS' FUNDS 192,863 245,538
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For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
All of the company's members have consented to the preparation of an Abridged Statement of Financial Position for the year end 30 September 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
A J Tesciuba
Director
6 January 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
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Notes to the Abridged Financial Statements
1. General Information
Tesciuba Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04539174 . The registered office is 72 Cavendish Road, Salford, M7 4WA. 
The presentation currency of the financial statements is the Pound Sterling (£).
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, value added tax and other sales taxes. 
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives:
Leasehold 10%
Plant & Machinery 33%
Motor Vehicles 20%
2.5. 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 and 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 statement of financial position date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.
2.6. Pensions
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Total
£
Cost
As at 1 October 2023 90,508
Additions 157
Disposals (1,434 )
As at 30 September 2024 89,231
Depreciation
As at 1 October 2023 36,952
Provided during the period 14,415
Disposals (1,434 )
As at 30 September 2024 49,933
Net Book Value
As at 30 September 2024 39,298
As at 1 October 2023 53,556
5. Investments
Total
£
Cost
As at 1 October 2023 122,444
Additions 1,400
Disposals (27,325 )
As at 30 September 2024 96,519
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 96,519
As at 1 October 2023 122,444
Fixed asset investments comprise loans.
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
7. Related Party Transactions
The company's building occupies land owned by the director and shareholders under an informal licence. No rent is charged.
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