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REGISTERED NUMBER: 09374422 (England and Wales)















Tencastle Limited

Unaudited Financial Statements

for the Year Ended 31 January 2025






Tencastle Limited (Registered number: 09374422)

Contents of the Financial Statements
for the year ended 31 January 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Tencastle Limited

Company Information
for the year ended 31 January 2025







Directors: M A Shepherd
M S Canterbury





Registered office: 9 Wherwell Road
Guildford
Surrey
GU2 4JR





Registered number: 09374422 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

Tencastle Limited (Registered number: 09374422)

Balance Sheet
31 January 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 4 1,993 2,150

Current assets
Debtors 5 99,639 34,370
Cash at bank and in hand 167,367 346,797
267,006 381,167
Creditors
Amounts falling due within one year 6 65,390 104,537
Net current assets 201,616 276,630
Total assets less current liabilities 203,609 278,780

Provisions for liabilities 498 538
Net assets 203,111 278,242

Capital and reserves
Called up share capital 7 20 20
Retained earnings 203,091 278,222
Shareholders' funds 203,111 278,242

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 March 2025 and were signed on its behalf by:





M A Shepherd - Director


Tencastle Limited (Registered number: 09374422)

Notes to the Financial Statements
for the year ended 31 January 2025


1. Statutory information

Tencastle 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 FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover
Turnover represents amounts receivable for services provided in the year and is stated net of VAT.

Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:


Plant and machinery 25% on cost
Fixtures, fittings & equipment 25% on cost
Computer equipment 25% on cost


The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss .

Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax
Deferred tax provided in full respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax has not been discounted.

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.

Tencastle Limited (Registered number: 09374422)

Notes to the Financial Statements - continued
for the year ended 31 January 2025


2. Accounting policies - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised at transaction price.

3. Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4. Tangible fixed assets
Plant and
machinery
etc
£
Cost
At 1 February 2024 10,677
Additions 1,142
At 31 January 2025 11,819
Depreciation
At 1 February 2024 8,527
Charge for year 1,299
At 31 January 2025 9,826
Net book value
At 31 January 2025 1,993
At 31 January 2024 2,150

5. Debtors: amounts falling due within one year
2025 2024
£ £
Trade debtors 92,948 27,994
Other debtors 6,691 6,376
99,639 34,370

Tencastle Limited (Registered number: 09374422)

Notes to the Financial Statements - continued
for the year ended 31 January 2025


6. Creditors: amounts falling due within one year
2025 2024
£ £
Taxation and social security 60,980 100,157
Other creditors 4,410 4,380
65,390 104,537

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £ £
10 Ordinary 1 10 10
10 Bonus 1 10 10
20 20