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Registered number: 13350500
TES Consulting Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Tonbridge Accountants Limited
TES Consulting Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
TES Consulting Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 13350500

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 5,000 |  | 3,436 |
Cash at bank and in hand |  | 4,958 |  | 6,754 |
|  | 9,958 |  | 10,190 |
Creditors: Amounts Falling Due Within One Year | 5 | (1,976 ) |  | (2,927 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,982 |  | 7,263
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,982 |  | 7,263
NET ASSETS |  |  | 7,982 |  | 7,263
Profit and Loss Account |  |  | 7,982 |  | 7,263
SHAREHOLDERS' FUNDS |  |  | 7,982 |  | 7,263

For the year ending 30 April 2025 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 her 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

Taryn Strong Director
14/10/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
TES Consulting Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
TES Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13350500 . The registered office is 71-75 Shelton Street, London, WC2H 9JQ.
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.
The company's functional and presentation currencies are Pounds Sterling.
2.2. 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 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Financial Instruments
The company has chosen to adopt sections 11 and 12 of FRS 102 in respect of financial instruments. Basic financial assets, including trade and other receivables, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method. Basic financial liabilities, including trade and other payables, and bank loans, are initially recognised at transaction price, 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.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.6. Distributions to equity holders
Dividends and other distributions to the company's shareholders are recognised as a liability in the financial statements in the period in which the dividends and other distributions are approved by the company's shareholders. These amounts are recognised in the statement of changes in equity.
Page 2
Page 3
TES Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 5,000 |  | 3,436

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 203 |  | 101
Taxation and social security | 1,773 |  | 2,826
| 1,976 |  | 2,927

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £

The company has issued one ordinary share of £0.01, which is fully paid. The ordinary share carries one vote, and full rights to dividends and to a return of capital on winding up. There have been no changes to issued share capital during the year.
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 May 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Taryn Strong | 436 | - | 436 | - | -

The above loan is unsecured, interest free and repayable on demand.
The balance was included within creditors: amounts falling due within one year, in the 2024 financial statememts. This has been reclassified to debtors in the comparative figures presented, as this more accurately represents the nature of the balance.
Page 3