2024-11-01 SC274448 2025-10-31 SC274448 2024-11-01 2025-10-31 SC274448 2024-10-31 SC274448 2023-11-01 2024-10-31 SC274448 uk-core:WithinOneYear 2024-10-31 SC274448 uk-core:WithinOneYear 2025-10-31 SC274448 uk-core:AfterOneYear 2024-10-31 SC274448 uk-core:AfterOneYear 2025-10-31 SC274448 uk-core:ShareCapital 2025-10-31 SC274448 uk-core:ShareCapital 2024-10-31 SC274448 uk-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC274448 uk-core:RetainedEarningsAccumulatedLosses 2024-10-31 SC274448 uk-bus:Director1 2024-11-01 2025-10-31 SC274448 uk-core:Buildings 2024-11-01 2025-10-31 SC274448 uk-core:CommunicationNetworkEquipment 2024-11-01 2025-10-31 SC274448 uk-core:FurnitureFittings 2024-11-01 2025-10-31 SC274448 uk-core:CommunicationNetworkEquipment 2024-10-31 SC274448 uk-core:FurnitureFittings 2024-10-31 SC274448 uk-core:Buildings 2024-10-31 SC274448 uk-core:Buildings 2025-10-31 SC274448 uk-core:FurnitureFittings 2025-10-31 SC274448 uk-core:CommunicationNetworkEquipment 2025-10-31 SC274448 uk-core:WithinOneYear 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure SC274448 uk-bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 SC274448 uk-bus:FRS102 2024-11-01 2025-10-31 SC274448 uk-bus:FilletedAccounts 2024-11-01 2025-10-31 SC274448 uk-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31

TEPM Developments Ltd

Registered Number:SC 274448

For the year ended 31 October 2025
Scotland
Unaudited Financial Statements

2
For the year ended 31 October 2025
TEPM Developments Ltd
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3

Registered Number :

SC274448

As at 31 October 2025

TEPM Developments Ltd
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

573,692
573,997
2
573,692
573,997

Current assets

Trade and other receivables

2,295
2,295
3
107

Cash and cash equivalents

1,303
3,598
2,402

Trade and other payables: amounts falling due within one
year

(6,326)
(8,845)
4
(3,924)
(5,247)
Net current liabilities

Total assets less current liabilities

568,445
570,073

Trade and other payables: amounts falling due after more
than one year

(398,050)
(375,322)
5
193,123
Net assets
172,023

Capital and reserves

Called up share capital

100
100

Retained earnings

193,023
171,923
193,123
172,023
Shareholders' funds

For the year ended 31 October 2025 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 of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006

The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Neil Eastwood Director

These financial statements were approved and authorised for issue by the Board on 19 November 2025 and were signed by:

The notes form part of these financial statements

1 of 4
4
For the year ended 31 October 2025
TEPM Developments Ltd
Notes to the Financial Statements
Statutory Information

TEPM Developments Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number
SC 274448.

Principal place of business:

Crowcombe
Green Lane
Aspley Guise
MK17 8EN

Registered address:

C/o Gillespie Tax Management Ltd
2-4 Salamander Place
Edinburgh
EH6 7JB

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition
Turnover represents rents receivable.
Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and buildings

0%

20% Straight line

Computer equipment

20% Straight line

Fixtures and fittings

No depreciation is provided on the company''s freehold properties since in the opinion of the directors the expected
useful lives are sufficiently long and the estimated residual values are sufficiently high that any such depreciation
would be immaterial. The directors undertake an annual impairment review of these properties.

2 of 4
5
For the year ended 31 October 2025
TEPM Developments Ltd
Notes to the Financial Statements Continued

2. Property, plant and equipment

Total

Computer
equipment

Fixtures and
fittings

Land and
buildings

£

£

£

£

Cost or
valuation

At 01 November 2024

581,329
1,524
6,722
573,083

At 31 October 2025

573,083
6,722
1,524
581,329

Provision for depreciation and impairment

At 01 November 2024

7,332
610
6,722
-
Charge for year
305
305
-
-

At 31 October 2025

7,637
915
6,722
-

At 31 October 2025

Net book value

573,083
-
609
573,692

At 31 October 2024

573,083
-
914
573,997

3. Trade and other receivables

2024
2025

£

£

Other debtors

2,295
2,295

Short-term debtors are measured at fair value at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and measured subsequently at amortised cost using the effective interest method, less any impairment.

4. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Taxation and social security

5,710
3,191

Other creditors

3,135
3,135
8,845
6,326

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

5. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Other creditors

375,322
398,050

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6
For the year ended 31 October 2025
TEPM Developments Ltd
Notes to the Financial Statements Continued

6. Average number of persons employed

During the year the average number of employees was 1 (2024 : 1)
4 of 4