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Registered number: 14463894
Tetsu Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14463894
30 November 2024 30 November 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,417 -
1,417 -
CURRENT ASSETS
Stocks 5 700 -
Debtors 6 - 100
Cash at bank and in hand 366 -
1,066 100
Creditors: Amounts Falling Due Within One Year 7 (3,145 ) -
NET CURRENT ASSETS (LIABILITIES) (2,079 ) 100
TOTAL ASSETS LESS CURRENT LIABILITIES (662 ) 100
NET (LIABILITIES)/ASSETS (662 ) 100
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (762 ) -
SHAREHOLDERS' FUNDS (662) 100
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr John Bustamante
Director
28th August 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tetsu Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14463894 . The registered office is 9 Hollyfern Road, West Timperley, Altrincham, WA14 5YT.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. 
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors' have provided assurances to the company that such additional funding as may be required to meet normal working capital requirements within the next twelve months from the date of approval of these financial statements will be made available and that the directors' will not be repaid in such a way as to detract from the company's ability to meet its other creditors and liabilities. On this basis the directors' consider it appropriate to prepare the financial statements on a going concern basis. Should this basis prove to be inappropriate the accounts would require adjustments to be made to reduce the value of assets to their recoverable amount, to provide for further liabilities which might arise and to reclassify fixed assets as current assets.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2023 -
Additions 1,889
As at 30 November 2024 1,889
Depreciation
As at 1 December 2023 -
Provided during the period 472
As at 30 November 2024 472
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 November 2024 1,417
As at 1 December 2023 -
5. Stocks
30 November 2024 30 November 2023
£ £
Finished goods 700 -
6. Debtors
30 November 2024 30 November 2023
£ £
Due within one year
Other debtors - 100
7. Creditors: Amounts Falling Due Within One Year
30 November 2024 30 November 2023
£ £
Other creditors 3,145 -
8. Share Capital
30 November 2024 30 November 2023
£ £
Allotted, Called up and fully paid 100 100
9. Ultimate Controlling Party
The ultimate controlling party is Mr J Bustamante by virtue of shareholding.
Page 4