Company Registration No. 10458611 (England and Wales)
Tenica Ltd
Unaudited accounts
for the year ended 30 November 2024
Tenica Ltd
Unaudited accounts
Contents
Tenica Ltd
Company Information
for the year ended 30 November 2024
Directors
Mr Patrick Manuel
Mrs Clare Manuel
Company Number
10458611 (England and Wales)
Registered Office
The Hollows
Aston Munslow
Craven Arms
Shropshire
SY7 9ES
England
Accountants
Babcock Tax & Accountancy Services Ltd
The Florins, 8 Lulworth Close
Hayling Island
Hampshire
PO11 0NY
Tenica Ltd
Statement of financial position
as at 30 November 2024
Tangible assets
2,159
2,512
Cash at bank and in hand
19,306
17,445
Creditors: amounts falling due within one year
(2,345)
4,853
Net current assets
17,080
22,402
Called up share capital
2
2
Profit and loss account
19,237
24,912
Shareholders' funds
19,239
24,914
For the year ending 30 November 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 15 July 2025 and were signed on its behalf by
Mr Patrick Manuel
Director
Company Registration No. 10458611
Tenica Ltd
Notes to the Accounts
for the year ended 30 November 2024
Tenica Ltd is a private company, limited by shares, registered in England and Wales, registration number 10458611. The registered office is The Hollows, Aston Munslow, Craven Arms, Shropshire, SY7 9ES, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
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.
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:
Computer equipment - 33% straight line basis
Fixtures & fittings - 1% straight line basis
Tenica Ltd
Notes to the Accounts
for the year ended 30 November 2024
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 December 2023
888
14,101
14,989
At 30 November 2024
1,024
14,707
15,731
At 1 December 2023
133
12,344
12,477
Charge for the year
148
947
1,095
At 30 November 2024
281
13,291
13,572
At 30 November 2024
743
1,416
2,159
At 30 November 2023
755
1,757
2,512
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2024
2023
Taxes and social security
(65)
(6,988)
Loans from directors
1,660
1,350
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).