1 July 2024 false Taxfiler 2024.6 11438379 business:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 11438379 2024-06-30 11438379 2024-07-01 2025-06-30 11438379 business:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 11438379 business:FilletedAccounts 2024-07-01 2025-06-30 11438379 2025-06-30 11438379 business:Director1 2024-07-01 2025-06-30 11438379 business:Director2 2024-07-01 2025-06-30 11438379 business:Director3 2024-07-01 2025-06-30 11438379 business:RegisteredOffice 2024-07-01 2025-06-30 11438379 2024-06-30 11438379 core:WithinOneYear 2025-06-30 11438379 core:WithinOneYear 2024-06-30 11438379 core:ShareCapital core:PreviouslyStatedAmount 2025-06-30 11438379 core:ShareCapital core:PreviouslyStatedAmount 2024-06-30 11438379 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-06-30 11438379 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-06-30 11438379 core:PreviouslyStatedAmount 2025-06-30 11438379 core:PreviouslyStatedAmount 2024-06-30 11438379 business:SmallEntities 2024-07-01 2025-06-30 11438379 countries:EnglandWales 2024-07-01 2025-06-30 11438379 core:PlantMachinery 2024-07-01 2025-06-30 11438379 core:MotorVehicles 2024-07-01 2025-06-30 11438379 core:PlantMachinery 2024-06-30 11438379 core:MotorVehicles 2024-06-30 11438379 core:PlantMachinery 2025-06-30 11438379 core:MotorVehicles 2025-06-30 11438379 core:AcceleratedTaxDepreciationDeferredTax 2025-06-30 11438379 core:AcceleratedTaxDepreciationDeferredTax 2024-06-30 11438379 2023-06-30 11438379 2023-07-01 2024-06-30 11438379 business:OrdinaryShareClass1 2024-07-01 2025-06-30 11438379 business:OrdinaryShareClass1 2023-07-01 2024-06-30 11438379 business:Director3 1 2024-07-01 2025-06-30 11438379 business:Director3 1 2024-06-30 11438379 business:Director3 1 2025-06-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 11438379 (England and Wales)
TELLE-D Ltd Unaudited accounts for the year ended 30 June 2025
TELLE-D Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
TELLE-D Ltd Company Information for the year ended 30 June 2025
Directors
Mr CS Fairbrother Mr A Mitchell Mr J Tinsley
Company Number
11438379 (England and Wales)
Registered Office
C/O BATESONS 2 STATHAM COURT STATHAM STREET MACCLESFIELD CHESHIRE SK11 6XN ENGLAND
Accountants
Batesons 2 Statham Court Statham Street Macclesfield Cheshire SK11 6XN
- 3 -
TELLE-D Ltd Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
382,883
419,767
Current assets
Debtors
5
124,823
206,637
Cash at bank and in hand
609,836
538,379
734,659
745,016
Creditors: amounts falling due within one year
6
(217,296)
(234,628)
Net current assets
517,363
510,388
Total assets less current liabilities
900,246
930,155
Provisions for liabilities
Deferred tax
7
(95,721)
(104,942)
Net assets
804,525
825,213
Capital and reserves
Called up share capital
8
150
150
Profit and loss account
804,375
825,063
Shareholders' funds
804,525
825,213
For the year ending 30 June 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by
Mr CS Fairbrother Director Company Registration No. 11438379
- 4 -
TELLE-D Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
TELLE-D Ltd is a private company, limited by shares, registered in England and Wales, registration number 11438379. The registered office is C/O BATESONS 2 STATHAM COURT, STATHAM STREET, MACCLESFIELD, CHESHIRE, SK11 6XN, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance basis
Motor vehicles
25% reducing balance basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
TELLE-D Ltd Notes to the Accounts for the year ended 30 June 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 July 2024
417,468
195,570
613,038
Additions
39,406
-
39,406
At 30 June 2025
456,874
195,570
652,444
Depreciation
At 1 July 2024
104,967
88,304
193,271
Charge for the year
49,474
26,816
76,290
At 30 June 2025
154,441
115,120
269,561
Net book value
At 30 June 2025
302,433
80,450
382,883
At 30 June 2024
312,501
107,266
419,767
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
95,670
170,945
Accrued income and prepayments
29,153
5,636
Other debtors
-
30,056
124,823
206,637
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
73,010
57,056
Obligations under finance leases and hire purchase contracts
-
26,522
Trade creditors
59,750
62,328
Taxes and social security
81,198
85,925
Loans from directors
536
292
Accruals
2,802
2,505
217,296
234,628
7
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
95,721
104,942
2025
2024
£
£
Provision at start of year
104,942
76,049
(Credited)/charged to the profit and loss account
(9,221)
28,893
Provision at end of year
95,721
104,942
- 6 -
TELLE-D Ltd Notes to the Accounts for the year ended 30 June 2025
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
150 Ordinary shares of £1 each
150
150
9
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
James Tinsley
30,056
50,000
80,100
(44)
30,056
50,000
80,100
(44)
10
Transactions with related parties
James Tinsley Ltd invoiced TELLE-D Ltd £12590 in the financial year (owned by James Tinsley) CF Electrical Ltd invoiced TELLE-D Ltd £17480 in the financial year (owned by Carl Fairbrother) Jungle Light Ltd invoiced TELLE-D Ltd £23475 in the financial year (owned by Adam Mitchell) All transactions were made on an Arm's Length basis.
11
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 7 -