1 December 2023 false No description of principal activity Taxfiler 2024.6 10458611business:PrivateLimitedCompanyLtd2023-12-012024-11-30 104586112023-11-30 104586112023-12-012024-11-30 10458611business:AuditExemptWithAccountantsReport2023-12-012024-11-30 10458611business:FilletedAccounts2023-12-012024-11-30 104586112024-11-30 10458611business:Director12023-12-012024-11-30 10458611business:Director22023-12-012024-11-30 10458611business:RegisteredOffice2023-12-012024-11-30 104586112023-11-30 10458611core:WithinOneYear2024-11-30 10458611core:WithinOneYear2023-11-30 10458611core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 10458611core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 10458611core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 10458611core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 10458611core:PreviouslyStatedAmount2024-11-30 10458611core:PreviouslyStatedAmount2023-11-30 10458611business:SmallEntities2023-12-012024-11-30 10458611countries:EnglandWales2023-12-012024-11-30 10458611core:FurnitureFittings2023-11-30 10458611core:ComputerEquipment2023-11-30 10458611core:FurnitureFittings2023-12-012024-11-30 10458611core:ComputerEquipment2023-12-012024-11-30 10458611core:FurnitureFittings2024-11-30 10458611core:ComputerEquipment2024-11-30 104586112022-12-012023-11-30 iso4217:GBP xbrli:pure
Company Registration No. 10458611 (England and Wales)
Tenica Ltd Unaudited accounts for the year ended 30 November 2024
Tenica Ltd Unaudited accounts Contents
Page
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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
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Tenica Ltd Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,159 
2,512 
Current assets
Debtors
119 
104 
Cash at bank and in hand
19,306 
17,445 
19,425 
17,549 
Creditors: amounts falling due within one year
(2,345)
4,853 
Net current assets
17,080 
22,402 
Net assets
19,239 
24,914 
Capital and reserves
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
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Tenica Ltd Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
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.
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.
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.
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.
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
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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 
Additions
136 
606 
742 
At 30 November 2024
1,024 
14,707 
15,731 
Depreciation
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 
Net book value
At 30 November 2024
743 
1,416 
2,159 
At 30 November 2023
755 
1,757 
2,512 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
119 
104 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
(65)
(6,988)
Loans from directors
1,660 
1,350 
Accruals
750 
785 
2,345 
(4,853)
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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