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Registration number: 14763994

Tera Bite Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2025

Tera Bite Ltd

Contents

Company Information | 1
Accountants' Report | 2
Profit and Loss Account | 3
Balance Sheet | 4 to 5
Notes to the Unaudited Financial Statements | 4
iXBRL Detailed Profit and Loss Account | 6

Tera Bite Ltd

Company Information

Director | Mr O F Nobrega

Registered office | 29 North Hill Plymouth Devon PL4 8HB

Accountants | MJS Accounting Services PO Box 275 Totnes Devon TQ9 9GD

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Tera Bite Ltd
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tera Bite Ltd for the year ended 31 March 2025 as set out on pages 3 to 5 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Tera Bite Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Tera Bite Ltd and state those matters that we have agreed to state to the Board of Directors of Tera Bite Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tera Bite Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Tera Bite Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Tera Bite Ltd. You consider that Tera Bite Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Tera Bite Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
MJS Accounting Services
PO Box 275
Totnes
Devon
TQ9 9GD

16 March 2026

Tera Bite Ltd

Profit and Loss Account for the Year Ended 31 March 2025

| 2025 £ | 2024 £
Turnover | 81,148 | 5,327
Cost of raw materials and consumables | (18,840) | (31,004)
Staff costs | (32,382) | (7,784)
Other charges | (19,363) | (72,642)
Profit/(loss) for the year | 10,563 | (106,103)

Tera Bite Ltd

(Registration number: 14763994)
Balance Sheet as at 31 March 2025

| 2025 £ | 2024 £
Fixed assets | 44,979 | 43,487
Current assets | 73,444 | 30,222
Creditors: Amounts falling due within one year | (219,413) | (184,877)
Net current liabilities | (145,969) | (154,655)
| (100,990) | (111,168)
Capital and reserves | (100,990) | (111,168)

1 | General information

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

The address of its registered office is:
29 North Hill
Plymouth
Devon
PL4 8HB
United Kingdom

These financial statements were authorised for issue by the director on 16 March 2026.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2024 - 5).

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 his 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 in accordance with the provisions applicable to companies subject to the micro entities regime and FRS 105 ‘The Financial Reporting Standard Applicable to the Micro-entities Regime.

Approved and authorised by the director on 16 March 2026

Tera Bite Ltd

(Registration number: 14763994)
Balance Sheet as at 31 March 2025

......................................... Mr O F Nobrega Director

Tera Bite Ltd

iXBRL Detailed Profit and Loss Account for the Year Ended 31 March 2025

| 2025 £ | 2024 £
Turnover/revenue | 81,148 | 5,327
Cost of sales |  |
Opening stock/inventories | - | -
Purchase of raw materials and consumables | (18,840) | (7,345)
Closing stock/inventories | - | -
Gross profit/(loss) | 62,308 | (2,018)
Distribution costs |  |
Administrative expenses |  |
Audit and accountancy other services | (760) | (750)
Advertising, promotions and marketing costs | (1,217) | (320)
Client entertaining costs | - | (436)
Rent, rates and services costs | (1,679) | (4,340)
Utilities costs | (9,283) | (2,242)
Other repairs and maintenance costs | (4,079) | (49,481)
Cleaning costs | (126) | (1,248)
Vehicle costs | (548) | (2,083)
Other staff costs | (219) | (37)
Wages and salaries excluding directors | (29,047) | (6,722)
Pension costs defined contribution schemes excluding directors | (193) | (15)
Staff costs excluding directors | (29,240) | (6,737)
Salaries and fees, directors | (3,142) | (1,047)
Subcontractor costs | - | (23,659)
Travel and subsistence | - | (720)
Legal and professional costs | - | (7,460)
Bank charges | (99) | -
Insurance costs | - | (1,445)
Telecommunications | (408) | (418)
Printing, postage and stationery | (38) | (171)
Subscriptions | (75) | (731)
Other costs | (832) | (760)
Other operating income |  |
Other items |  |
Profit/(loss) for the financial year | 10,563 | (106,103)