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Registration number: 04873964

Teresa Chris Literary Agency Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Teresa Chris Literary Agency Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

Teresa Chris Literary Agency Ltd

Company Information

Director | Lady T P H M Brudenell-Bruce

Company secretary | Lord C A B Brudenell-Bruce

Registered office | 43 Musard Road London W6 8NR

Accountants | SK Accountants 53 Hurstdene Avenue Staines Upon Thames Surrey TW18 1JG

Teresa Chris Literary Agency Ltd

(Registration number: 04873964)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Cash at bank and in hand |  | 753,246 | 918,476
Creditors: Amounts falling due within one year | 5 | (119,632) | (168,600)
Net assets |  | 633,614 | 749,876
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Retained earnings |  | 633,514 | 749,776
Shareholders' funds |  | 633,614 | 749,876

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 November 2025

......................................... Lady T P H M Brudenell-Bruce Director

Teresa Chris Literary Agency Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
43 Musard Road
London
W6 8NR
England

These financial statements were authorised for issue by the director on 20 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Depreciation

Asset class | Depreciation method and rate
Furniture tools & Equipment | Straight line - 3 years

Teresa Chris Literary Agency Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Straight line - 20 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Teresa Chris Literary Agency Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 April 2024 | 54,000 | 54,000
At 31 March 2025 | 54,000 | 54,000
Amortisation
At 1 April 2024 | 54,000 | 54,000
At 31 March 2025 | 54,000 | 54,000
Carrying amount
At 31 March 2025 | - | -

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 3,626 | 10,280
Accruals and deferred income | 4,639 | 5,583
Other creditors | 111,367 | 152,737
| 119,632 | 168,600

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

7 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £400.00 per each Ordinary |  | 40,000 |  | 40,000

Teresa Chris Literary Agency Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8 | Related party transactions

Teresa Chris Literary Agency Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Transactions with the director

2025 | At 1 April 2024 £ | Advances to director £ | Repayments by director £ | At 31 March 2025 £
Lady T P H M Brudenell-Bruce
Non-interest loan due (to) / from director | (28,560) | 28,560 | (28,560) | (28,560)

2024 | At 1 April 2023 £ | Advances to director £ | Repayments by director £ | At 31 March 2024 £
Lady T P H M Brudenell-Bruce
Non-interest loan due (to) / from director | (34,279) | 34,279 | (28,560) | (28,560)

Teresa Chris Literary Agency Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 40,000 | 24,000
Contributions paid to money purchase schemes | 60,000 | 40,000
| 100,000 | 64,000

Dividends paid to the director

|  | 2025 £ |  | 2024 £
Lady T P H M Brudenell-Bruce |  |  |  |
Ordinary Dividends |  | 20,000 |  | 20,000