IRIS Accounts Production v25.4.0.155 10891962 Board of Directors Board of Directors 1.8.24 31.7.25 31.7.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10891962 2024-07-31 10891962 2025-07-31 10891962 2024-08-01 2025-07-31 10891962 2023-07-31 10891962 2023-08-01 2024-07-31 10891962 2024-07-31 10891962 ns15:EnglandWales 2024-08-01 2025-07-31 10891962 ns14:PoundSterling 2024-08-01 2025-07-31 10891962 ns10:Director1 2024-08-01 2025-07-31 10891962 ns10:Director2 2024-08-01 2025-07-31 10891962 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10891962 ns10:SmallEntities 2024-08-01 2025-07-31 10891962 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10891962 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 10891962 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10891962 ns10:FullAccounts 2024-08-01 2025-07-31 10891962 ns10:RegisteredOffice 2024-08-01 2025-07-31 10891962 ns5:CurrentFinancialInstruments 2025-07-31 10891962 ns5:CurrentFinancialInstruments 2024-07-31 10891962 ns5:ShareCapital 2025-07-31 10891962 ns5:ShareCapital 2024-07-31 10891962 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 10891962 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 10891962 ns5:LeaseholdImprovements 2024-08-01 2025-07-31 10891962 ns5:FurnitureFittings 2024-08-01 2025-07-31 10891962 ns5:ComputerEquipment 2024-08-01 2025-07-31 10891962 ns5:LeaseholdImprovements 2024-07-31 10891962 ns5:FurnitureFittings 2024-07-31 10891962 ns5:ComputerEquipment 2024-07-31 10891962 ns5:LeaseholdImprovements 2025-07-31 10891962 ns5:FurnitureFittings 2025-07-31 10891962 ns5:ComputerEquipment 2025-07-31 10891962 ns5:LeaseholdImprovements 2024-07-31 10891962 ns5:FurnitureFittings 2024-07-31 10891962 ns5:ComputerEquipment 2024-07-31 10891962 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 10891962 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31

REGISTERED NUMBER: 10891962 (England and Wales)

Subteno Limited

Unaudited Financial Statements for the Year Ended 31 July 2025

| Subteno Limited (Registered number: 10891962) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Subteno Limited |

Company Information

for the Year Ended 31 July 2025

| Directors: | M Byatt

| A J Dye

| Registered office: | Suite Ff1, Crafton House

| Rosebery Business Park, Mentmore Way

| Poringland

| Norfolk

| NR14 7XP

| Registered number: | 10891962 (England and Wales)

| Accountants: | Fairhead Bradford

| 5 Queen Street

| Great Yarmouth

| Norfolk

| NR30 2QP

| Subteno Limited (Registered number: 10891962) |

Statement of Financial Position

31 July 2025

| 31/7/25 | 31/7/24 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 24,363 |  | 24,509 |  |

Current assets

Debtors | 5 | 313,184 |  | 279,294 |  |

Cash at bank | 825,177 |  | 661,579 |  |

1,138,361 |  | 940,873 |  |

Creditors

Amounts falling due within one year | 6 | 277,529 |  | 192,101 |  |

Net current assets | 860,832 |  | 748,772 |  |

Total assets less current liabilities | 885,195 |  | 773,281 |  |

Provisions for liabilities | 6,091 |  | 4,657 |  |

Net assets | 879,104 |  | 768,624 |  |

Capital and reserves

Called up share capital | 1 |  | 1 |  |

Retained earnings | 879,103 |  | 768,623 |  |

879,104 |  | 768,624 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

| Subteno Limited (Registered number: 10891962) |

Statement of Financial Position - continued

31 July 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 17 September 2025 and were signed on its behalf by:

M Byatt - Director

A J Dye - Director

| Subteno Limited (Registered number: 10891962) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | Statutory information

| Subteno 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 the 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 recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be readily measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised.

| Rendering of services

| Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - it is probable that the Company will receive the consideration due under the contract;

| - the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| - the costs incurred and the costs to complete the contract can be measured reliably.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 20% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% on reducing balance

| Financial instruments

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

| 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 or deferred taxation assets and liabilities are not discounted.

| 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.

| Subteno Limited (Registered number: 10891962) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | Accounting policies - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | Employees and directors

| The average number of employees during the year was 16 (2024 - 14 ) .

4. | Tangible fixed assets

| Improvements |  | Fixtures |

| to |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| Cost

| At 1 August 2024 | 16,535 |  | 13,401 |  | 35,883 |  | 65,819 |  |

| Additions | - |  | 5,586 |  | 4,045 |  | 9,631 |  |

| At 31 July 2025 | 16,535 |  | 18,987 |  | 39,928 |  | 75,450 |  |

| Depreciation

| At 1 August 2024 | 8,272 |  | 8,591 |  | 24,447 |  | 41,310 |  |

| Charge for year | 2,066 |  | 2,599 |  | 5,112 |  | 9,777 |  |

| At 31 July 2025 | 10,338 |  | 11,190 |  | 29,559 |  | 51,087 |  |

| Net book value

| At 31 July 2025 | 6,197 |  | 7,797 |  | 10,369 |  | 24,363 |  |

| At 31 July 2024 | 8,263 |  | 4,810 |  | 11,436 |  | 24,509 |  |

5. | Debtors: amounts falling due within one year |

| 31/7/25 |  | 31/7/24

£ | £ |

| Trade debtors | 227,076 |  | 176,713 |  |

| Other debtors | 86,108 |  | 102,581 |  |

313,184 |  | 279,294 |  |

| Subteno Limited (Registered number: 10891962) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

6. | Creditors: amounts falling due within one year |

| 31/7/25 |  | 31/7/24

£ | £ |

| Trade creditors | 2,525 |  | 699 |  |

| Taxation and social security | 260,048 |  | 177,528 |  |

| Other creditors | 14,956 |  | 13,874 |  |

277,529 |  | 192,101 |  |