IRIS Accounts Production v25.3.0.601 10609060 Board of Directors 28.2.24 27.2.25 27.2.25 0 0 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10609060 2024-02-27 10609060 2025-02-27 10609060 2024-02-28 2025-02-27 10609060 2023-02-28 10609060 2023-03-01 2024-02-27 10609060 2024-02-27 10609060 ns15:EnglandWales 2024-02-28 2025-02-27 10609060 ns14:PoundSterling 2024-02-28 2025-02-27 10609060 ns10:Director1 2024-02-28 2025-02-27 10609060 ns10:PrivateLimitedCompanyLtd 2024-02-28 2025-02-27 10609060 ns10:SmallEntities 2024-02-28 2025-02-27 10609060 ns10:AuditExempt-NoAccountantsReport 2024-02-28 2025-02-27 10609060 ns10:SmallCompaniesRegimeForDirectorsReport 2024-02-28 2025-02-27 10609060 ns10:SmallCompaniesRegimeForAccounts 2024-02-28 2025-02-27 10609060 ns10:FullAccounts 2024-02-28 2025-02-27 10609060 ns10:Director2 2024-02-28 2025-02-27 10609060 ns10:RegisteredOffice 2024-02-28 2025-02-27 10609060 ns5:CurrentFinancialInstruments 2025-02-27 10609060 ns5:CurrentFinancialInstruments 2024-02-27 10609060 ns5:Non-currentFinancialInstruments 2025-02-27 10609060 ns5:Non-currentFinancialInstruments 2024-02-27 10609060 ns5:ShareCapital 2025-02-27 10609060 ns5:ShareCapital 2024-02-27 10609060 ns5:RevaluationReserve 2025-02-27 10609060 ns5:RevaluationReserve 2024-02-27 10609060 ns5:RetainedEarningsAccumulatedLosses 2025-02-27 10609060 ns5:RetainedEarningsAccumulatedLosses 2024-02-27 10609060 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-02-27 10609060 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-02-27 10609060 ns5:BetweenOneTwoYears ns5:Non-currentFinancialInstruments 2025-02-27 10609060 ns5:BetweenOneTwoYears ns5:Non-currentFinancialInstruments 2024-02-27 10609060 ns5:Secured 2025-02-27 10609060 ns5:Secured 2024-02-27 10609060 ns5:DeferredTaxation 2024-02-27 10609060 ns5:DeferredTaxation 2024-02-28 2025-02-27 10609060 ns5:DeferredTaxation 2025-02-27 10609060 ns5:RetainedEarningsAccumulatedLosses 2024-02-27 10609060 ns5:RevaluationReserve 2024-02-27 10609060 ns5:RetainedEarningsAccumulatedLosses 2024-02-28 2025-02-27 10609060 1 ns10:Director1 2024-02-27 10609060 1 ns10:Director1 2023-02-28 10609060 1 ns10:Director1 2024-02-28 2025-02-27 10609060 1 ns10:Director1 2023-03-01 2024-02-27 10609060 1 ns10:Director1 2025-02-27 10609060 1 ns10:Director1 2024-02-27

REGISTERED NUMBER: 10609060 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 27 FEBRUARY 2025 |

| FOR |

| TELL HOLDINGS LIMITED |

| TELL HOLDINGS LIMITED (REGISTERED NUMBER: 10609060) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 27 February 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| TELL HOLDINGS LIMITED |

COMPANY INFORMATION

for the Year Ended 27 February 2025

| DIRECTORS: | Ms L A Browne

| Mrs E J Clarke

| REGISTERED OFFICE: | 12-14a Bath Street

| Altrincham

| Cheshire

| WA14 2EJ

| REGISTERED NUMBER: | 10609060 (England and Wales)

| ACCOUNTANTS: | Fairhurst Accountants Ltd

| Chartered Accountants

| Douglas Bank House

| Wigan Lane

| Wigan

| Lancashire

| WN1 2TB

| TELL HOLDINGS LIMITED (REGISTERED NUMBER: 10609060) |

STATEMENT OF FINANCIAL POSITION

27 February 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,068,750 |  | 1,068,750 |  |

CURRENT ASSETS

Debtors | 5 | 302,567 |  | 296,997 |  |

Cash at bank and in hand | 4,484 |  | 1,844 |  |

307,051 |  | 298,841 |  |

CREDITORS

Amounts falling due within one year | 6 | 196,787 |  | 264,365 |  |

NET CURRENT ASSETS | 110,264 |  | 34,476 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,179,014 |  | 1,103,226 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (896,772 | ) | (896,439 | ) |

PROVISIONS FOR LIABILITIES | 9 | (68,699 | ) | (51,578 | ) |

NET ASSETS | 213,543 |  | 155,209 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 10 | 154,735 |  | 154,735 |  |

Retained earnings | 10 | 58,708 |  | 374 |  |

SHAREHOLDERS' FUNDS | 213,543 |  | 155,209 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 February 2025 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.

| TELL HOLDINGS LIMITED (REGISTERED NUMBER: 10609060) |

STATEMENT OF FINANCIAL POSITION - continued

27 February 2025

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 11 November 2025 and were signed on its behalf by:

Ms L A Browne - Director

| TELL HOLDINGS LIMITED (REGISTERED NUMBER: 10609060) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 27 February 2025

1. | STATUTORY INFORMATION

| Tell 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the net rentals received or receivable, excluding value added tax and arose wholly in the United Kingdom.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost using effective interest rate method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

| Short term trade creditors are measured at transaction price. Financial liabilities that have no stated interest rate and are payable within one year shall be measured at the undiscounted amount due.

| Amounts due to participating interests which have no stated interest rate, are payable on demand and are measured at the undiscounted amount due.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 28 February 2024

| and 27 February 2025 | 1,068,750 |  |

| NET BOOK VALUE

| At 27 February 2025 | 1,068,750 |  |

| At 27 February 2024 | 1,068,750 |  |

| TELL HOLDINGS LIMITED (REGISTERED NUMBER: 10609060) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 27 February 2025

4. | INVESTMENT PROPERTY - continued

| Fair value at 27 February 2025 is represented by:

£ |

| Valuation in 2023 | 217,172 |  |

| Cost | 851,578 |  |

1,068,750 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 913 |  | 32,004 |  |

| Amounts owed by group undertakings | 37,237 |  | 162,337 |  |

| Amounts owed by related undertakings | 13,470 |  | 23,400 |  |

| Other debtors | 131,905 |  | - |  |

| Directors' current accounts | 44,757 |  | 45,056 |  |

| Tax | 58,910 |  | 16,100 |  |

| Prepayments | 15,375 |  | 18,100 |  |

302,567 |  | 296,997 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 67,829 |  | 67,829 |  |

| Trade creditors | 106 |  | 8,815 |  |

| Amounts owed to related undertakings | 45,081 |  | 58,546 |  |

| Tax | 64,424 |  | 16,100 |  |

| Social security and other taxes | 3,898 |  | 22,082 |  |

| Other creditors | 6,400 |  | 6,400 |  |

| Accrued expenses | 9,049 |  | 84,593 |  |

196,787 |  | 264,365 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 896,772 |  | 896,439 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 964,601 |  | 964,268 |  |

| The bank loan is secured against the property held by the company.

| TELL HOLDINGS LIMITED (REGISTERED NUMBER: 10609060) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 27 February 2025

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 68,699 |  | 51,578 |  |

| Deferred |

| tax |

£ |

| Balance at 28 February 2024 | 51,578 |  |

| Charge to Income Statement during year | 17,121 |  |

| Balance at 27 February 2025 | 68,699 |  |

10. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 28 February 2024 | 374 |  | 154,735 |  | 155,109 |  |

| Profit for the year | 58,334 |  | 58,334 |  |

| At 27 February 2025 | 58,708 |  | 154,735 |  | 213,443 |  |

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the year ended 27 February 2025 and the period ended 27 February 2024:

2025 | 2024 |

£ | £ |

| Ms L A Browne

| Balance outstanding at start of year | 45,056 |  | - |  |

| Amounts advanced | 10,515 |  | 89,709 |  |

| Amounts repaid | (10,814 | ) | (44,653 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 44,757 |  | 45,056 |  |

| Interest is being charged at 2.25%.

12. | RELATED PARTY DISCLOSURES

| During the year the company received a total of £135,030 (2024: advanced £150,216) to other companies with a common director. £50,707 (2024: £185,737) is included within debtors at the year end.

| During the year the company repaid a total of £13,465 (2024: received £46,463) from other companies with a common director. £45,081 (2024: £58,546) is included within creditors at the year end.

| Included in Other Debtors is an amount of £131,905 due from persons connected to the directors.