Company registration number 12856592 (England and Wales)
TELLUS ANALYTICAL LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
10 Bridge Street
Christchurch
Dorset
BH23 1EF
TELLUS ANALYTICAL LTD
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
TELLUS ANALYTICAL LTD
COMPANY INFORMATION
- 1 -
Directors
Mr. J Fursman
Mr. K Pettit
Company number
12856592
Registered office
3 Acorn Business Centre
Northarbour Road
Cosham
Portsmouth
Hampshire
United Kingdom
PO6 3TH
Accountants
TC Group
10 Bridge Street
Christchurch
Dorset
BH23 1EF
TELLUS ANALYTICAL LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
287
1,119
Tangible assets
4
194,649
329,100
194,936
330,219
Current assets
Stocks
11,230
8,250
Debtors
5
111,433
46,895
Cash at bank and in hand
53,624
65,022
176,287
120,167
Creditors: amounts falling due within one year
6
(695,773)
(775,647)
Net current liabilities
(519,486)
(655,480)
Total assets less current liabilities
(324,550)
(325,261)
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
(324,650)
(325,361)
Total equity
(324,550)
(325,261)
TELLUS ANALYTICAL LTD
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 3 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 17 February 2026 and are signed on its behalf by:
Mr. J Fursman
Mr. K Pettit
Director
Director
Company Registration No. 12856592
The notes on pages 4 to 8 form part of these financial statements
TELLUS ANALYTICAL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
1
Accounting policies
Company information

Tellus Analytical Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 3 Acorn Business Centre, Northarbour Road, Cosham, Portsmouth, Hampshire, United Kingdom, PO6 3TH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, on the basis that the directors will continue to support the company, they have a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
20% Straight Line
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

TELLUS ANALYTICAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% Reducing Balance / 10 Years Straight Line
Computers
25% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

TELLUS ANALYTICAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Intangible fixed assets
Other
£
Cost
At 1 October 2024 and 30 September 2025
4,162
Amortisation and impairment
At 1 October 2024
3,043
Amortisation charged for the year
832
At 30 September 2025
3,875
Carrying amount
At 30 September 2025
287
At 30 September 2024
1,119
TELLUS ANALYTICAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
4
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 October 2024
488,227
10,115
498,342
Additions
-
0
3,623
3,623
Disposals
(156,198)
-
0
(156,198)
At 30 September 2025
332,029
13,738
345,767
Depreciation and impairment
At 1 October 2024
165,979
3,263
169,242
Depreciation charged in the year
44,847
2,619
47,466
Eliminated in respect of disposals
(65,590)
-
0
(65,590)
At 30 September 2025
145,236
5,882
151,118
Carrying amount
At 30 September 2025
186,793
7,856
194,649
At 30 September 2024
322,248
6,852
329,100
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
111,433
45,760
Other debtors
-
0
1,135
111,433
46,895
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
44
1,061
Taxation and social security
25,757
39,921
Other creditors
669,972
734,665
695,773
775,647
TELLUS ANALYTICAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 8 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
8
Related party transactions

Within other creditors due within one year is a loan of £120,000 (2024 – £120,000) from a company under common control. The loan is considered repayable on demand and no interest has been charged in the balance.

2025-09-30 2024-10-01 false false false 18 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr. J Fursman Mr. K Pettit 12856592 2024-10-01 2025-09-30 12856592 bus:Director1 2024-10-01 2025-09-30 12856592 bus:Director2 2024-10-01 2025-09-30 12856592 bus:RegisteredOffice 2024-10-01 2025-09-30 12856592 2025-09-30 12856592 2024-09-30 12856592 core:IntangibleAssetsOtherThanGoodwill 2025-09-30 12856592 core:IntangibleAssetsOtherThanGoodwill 2024-09-30 12856592 core:PlantMachinery 2025-09-30 12856592 core:ComputerEquipment 2025-09-30 12856592 core:PlantMachinery 2024-09-30 12856592 core:ComputerEquipment 2024-09-30 12856592 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 12856592 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 12856592 core:CurrentFinancialInstruments 2025-09-30 12856592 core:CurrentFinancialInstruments 2024-09-30 12856592 core:ShareCapital 2025-09-30 12856592 core:ShareCapital 2024-09-30 12856592 core:RetainedEarningsAccumulatedLosses 2025-09-30 12856592 core:RetainedEarningsAccumulatedLosses 2024-09-30 12856592 core:ShareCapitalOrdinaryShareClass1 2025-09-30 12856592 core:ShareCapitalOrdinaryShareClass1 2024-09-30 12856592 core:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 12856592 core:ComputerSoftware 2024-10-01 2025-09-30 12856592 core:PlantMachinery 2024-10-01 2025-09-30 12856592 core:ComputerEquipment 2024-10-01 2025-09-30 12856592 2023-10-01 2024-09-30 12856592 core:IntangibleAssetsOtherThanGoodwill 2024-09-30 12856592 core:PlantMachinery 2024-09-30 12856592 core:ComputerEquipment 2024-09-30 12856592 2024-09-30 12856592 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 12856592 bus:OrdinaryShareClass1 2025-09-30 12856592 bus:OrdinaryShareClass1 2024-09-30 12856592 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12856592 bus:FRS102 2024-10-01 2025-09-30 12856592 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 12856592 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12856592 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP