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REGISTERED NUMBER: 05391173 (England and Wales)












TETLOW KING HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






TETLOW KING HOLDINGS LIMITED (REGISTERED NUMBER: 05391173)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TETLOW KING HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: P D Morgan
Ms A Osborne
G S Rider
M J Spiller



SECRETARY: Ms A Osborne



REGISTERED OFFICE: Building 300 The Grange
Romsey Road
Michelmersh
Romsey
Hampshire
SO51 0AE



REGISTERED NUMBER: 05391173 (England and Wales)



BANKERS: HSBC Bank plc
55 Above Bar Street
Southampton
Hampshire
SO14 7DZ

TETLOW KING HOLDINGS LIMITED (REGISTERED NUMBER: 05391173)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £ £
FIXED ASSETS
Investments 4 1,808,974 1,808,974

CURRENT ASSETS
Debtors 5 275,096 222,394
Cash at bank 3,442 4,248
278,538 226,642
CREDITORS
Amounts falling due within one year 6 (499,059 ) (1,361,092 )
NET CURRENT LIABILITIES (220,521 ) (1,134,450 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,588,453

674,524

CAPITAL AND RESERVES
Called up share capital 675 675
Share premium 13,324 13,324
Capital redemption reserve 100 100
Retained earnings 1,574,354 660,425
SHAREHOLDERS' FUNDS 1,588,453 674,524

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

TETLOW KING HOLDINGS LIMITED (REGISTERED NUMBER: 05391173)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2025 and were signed on its behalf by:





P D Morgan - Director


TETLOW KING HOLDINGS LIMITED (REGISTERED NUMBER: 05391173)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Tetlow King Holdings 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 Standards 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 £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

Financial assets
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 assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities
Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

TETLOW KING HOLDINGS LIMITED (REGISTERED NUMBER: 05391173)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
COST
At 1 October 2023
and 30 September 2024 1,808,974
NET BOOK VALUE
At 30 September 2024 1,808,974
At 30 September 2023 1,808,974

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Amounts owed by group undertakings 187,672 186,394
Other debtors 87,424 36,000
275,096 222,394

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 38 4,429
Amounts owed to group undertakings 306,056 912,693
Taxation and social security 182,460 123,776
Other creditors 10,505 320,194
499,059 1,361,092

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year advances totalling £11,390 (2023: £nil) were made to the company's directors. No repayments were made prior to the year end (2023: £nil) . At the year-end the amount owed by the directors to the company was £11,390 (2023: £nil).

No interest has been charged and the loan is repayable on demand.