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Company Registration No. 11438379 (England and Wales)
TELLE-D Ltd Unaudited accounts for the year ended 30 June 2024
TELLE-D Ltd Unaudited accounts Contents
Page
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TELLE-D Ltd Company Information for the year ended 30 June 2024
Directors
Mr CS Fairbrother Mr A Mitchell Mr J Tinsley
Company Number
11438379 (England and Wales)
Registered Office
C/O BATESONS 2 STATHAM COURT STATHAM STREET MACCLESFIELD CHESHIRE SK11 6XN ENGLAND
Accountants
Batesons Management Services Ltd 2 Statham Court Statham Street Macclesfield Cheshire SK11 6XN
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TELLE-D Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
419,767 
400,257 
Current assets
Debtors
206,637 
64,960 
Cash at bank and in hand
538,379 
497,390 
745,016 
562,350 
Creditors: amounts falling due within one year
(234,628)
(193,000)
Net current assets
510,388 
369,350 
Total assets less current liabilities
930,155 
769,607 
Creditors: amounts falling due after more than one year
- 
(26,522)
Provisions for liabilities
Deferred tax
(104,942)
(76,049)
Net assets
825,213 
667,036 
Capital and reserves
Called up share capital
150 
150 
Profit and loss account
825,063 
666,886 
Shareholders' funds
825,213 
667,036 
For the year ending 30 June 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 directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 March 2025 and were signed on its behalf by
Mr CS Fairbrother Director Company Registration No. 11438379
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TELLE-D Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
TELLE-D Ltd is a private company, limited by shares, registered in England and Wales, registration number 11438379. The registered office is C/O BATESONS 2 STATHAM COURT, STATHAM STREET, MACCLESFIELD, CHESHIRE, SK11 6XN, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance basis
Motor vehicles
25% reducing balance basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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TELLE-D Ltd Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2023
316,394 
195,570 
511,964 
Additions
101,074 
- 
101,074 
At 30 June 2024
417,468 
195,570 
613,038 
Depreciation
At 1 July 2023
59,159 
52,548 
111,707 
Charge for the year
45,808 
35,756 
81,564 
At 30 June 2024
104,967 
88,304 
193,271 
Net book value
At 30 June 2024
312,501 
107,266 
419,767 
At 30 June 2023
257,235 
143,022 
400,257 
2024 
2023 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
- 
143,022 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
170,945 
60,180 
Accrued income and prepayments
5,636 
4,780 
Other debtors
30,056 
- 
206,637 
64,960 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
57,056 
73,568 
Obligations under finance leases and hire purchase contracts
26,522 
30,444 
Trade creditors
62,328 
43,852 
Taxes and social security
85,925 
42,535 
Loans from directors
292 
438 
Accruals
2,505 
2,163 
234,628 
193,000 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
26,522 
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TELLE-D Ltd Notes to the Accounts for the year ended 30 June 2024
8
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
104,942 
76,049 
2024 
2023 
£ 
£ 
Provision at start of year
76,049 
61,587 
Charged to the profit and loss account
28,893 
14,462 
Provision at end of year
104,942 
76,049 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
150 Ordinary shares of £1 each
150 
150 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
James Tinsley
(146)
60,202 
30,000 
30,056 
(146)
60,202 
30,000 
30,056 
11
Transactions with related parties
James Tinsley Ltd invoiced TELLE-D Ltd £12590 in the financial year (owned by James Tinsley) CF Electrical Ltd invoiced TELLE-D Ltd £17480 in the financial year (owned by Carl Fairbrother) Jungle Light Ltd invoiced TELLE-D Ltd £23475 in the financial year (owned by Adam Mitchell) All transactions were made on an Arm's Length basis.
12
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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