Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31false2023-08-01No description of principal activity33falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10414394 2023-08-01 2024-07-31 10414394 2022-08-01 2023-07-31 10414394 2024-07-31 10414394 2023-07-31 10414394 2022-08-01 10414394 c:Director1 2023-08-01 2024-07-31 10414394 d:CurrentFinancialInstruments 2024-07-31 10414394 d:CurrentFinancialInstruments 2023-07-31 10414394 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 10414394 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 10414394 d:ShareCapital 2023-08-01 2024-07-31 10414394 d:ShareCapital 2024-07-31 10414394 d:ShareCapital 2022-08-01 2023-07-31 10414394 d:ShareCapital 2023-07-31 10414394 d:ShareCapital 2022-08-01 10414394 d:CapitalRedemptionReserve 2023-08-01 2024-07-31 10414394 d:CapitalRedemptionReserve 2024-07-31 10414394 d:CapitalRedemptionReserve 2022-08-01 2023-07-31 10414394 d:CapitalRedemptionReserve 2023-07-31 10414394 d:CapitalRedemptionReserve 2022-08-01 10414394 d:RetainedEarningsAccumulatedLosses 2023-08-01 2024-07-31 10414394 d:RetainedEarningsAccumulatedLosses 2024-07-31 10414394 d:RetainedEarningsAccumulatedLosses 2022-08-01 2023-07-31 10414394 d:RetainedEarningsAccumulatedLosses 2023-07-31 10414394 d:RetainedEarningsAccumulatedLosses 2022-08-01 10414394 c:FRS102 2023-08-01 2024-07-31 10414394 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 10414394 c:FullAccounts 2023-08-01 2024-07-31 10414394 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 10414394 6 2023-08-01 2024-07-31 10414394 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 10414394









TEPE HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
TEPE HOLDINGS LIMITED
REGISTERED NUMBER: 10414394

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
5,955,840
5,955,840

  
5,955,840
5,955,840

Current assets
  

Cash at bank and in hand
  
14
-

  
14
-

Creditors: amounts falling due within one year
 5 
(5,954,854)
(5,954,840)

Net current liabilities
  
 
 
(5,954,840)
 
 
(5,954,840)

Total assets less current liabilities
  
1,000
1,000

  

Net assets
  
1,000
1,000


Capital and reserves
  

Called up share capital 
  
900
900

Capital redemption reserve
  
100
100

  
1,000
1,000


Page 1

 
TEPE HOLDINGS LIMITED
REGISTERED NUMBER: 10414394
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




N P Clarke
Director

Date: 17 April 2025

The notes on pages 4 to 5 form part of these financial statements.

Page 2

 
TEPE HOLDINGS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2024


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£


At 1 August 2022
950
50
-
1,000


Comprehensive income for the year

Profit for the year
-
-
96,000
96,000


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
96,000
96,000


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(90,000)
(90,000)

Purchase of own shares
-
50
(6,000)
(5,950)

Shares redeemed during the year
(50)
-
-
(50)


Total transactions with owners
(50)
50
(96,000)
(96,000)



At 1 August 2023
900
100
-
1,000


Comprehensive income for the year

Profit for the year
-
-
81,000
81,000


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
81,000
81,000


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(81,000)
(81,000)


Total transactions with owners
-
-
(81,000)
(81,000)


At 31 July 2024
900
100
-
1,000


The notes on pages 4 to 5 form part of these financial statements.

Page 3

 
TEPE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

TEPE Holdings Limited ("the company") is a limited liability company incorporated and domiciled in the United Kingdom. 
The address of its registered office is:
45-47 Stour Street
Birmingham
West Midlands
B18 7AJ
The financial statements are prepared in Sterling (£), which is the functional currency of the company. The financial statements are for the year ended 31 July 2024 (2023: year ended 31 July 2023). 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
TEPE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 August 2023
5,955,840



At 31 July 2024
5,955,840





5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
5,954,854
5,954,840

5,954,854
5,954,840



6.


Controlling party

The company is controlled by the directors who own the majority of the equity share capital. 

Page 5