ACCOUNTS - Final Accounts preparation

Registered number: 10414394

TEPE HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2025

TEPE HOLDINGS LIMITED

REGISTERED NUMBER: 10414394

BALANCE SHEET

AS AT 31 JULY 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		5,955,840		5,955,840
			5,955,840		5,955,840
Current assets
Cash at bank and in hand		-		14
		-		14
Creditors: amounts falling due within one year	5	(5,954,840)		(5,954,854)
Net current liabilities			(5,954,840)		(5,954,840)
Total assets less current liabilities			1,000		1,000

Net assets			1,000		1,000

Capital and reserves
Called up share capital	900	900
Capital redemption reserve	100	100
	1,000	1,000

Page 1

TEPE HOLDINGS LIMITED

REGISTERED NUMBER: 10414394

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

N P Clarke

Director

Date: 23 April 2026

The notes on pages 4 to 5 form part of these financial statements.

Page 2

TEPE HOLDINGS LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 JULY 2025

	Called up share capital	Capital redemption reserve	Profit and loss account	Total equity
	£	£	£	£
At 1 August 2023	900	100	-	1,000
Comprehensive income for the year
Profit for the year	-	-	81,000	81,000
Other comprehensive income for the year	-	-	-	-
Total comprehensive income for the year	-	-	81,000	81,000
Contributions by and distributions to owners
Dividends: Equity capital	-	-	(81,000)	(81,000)
Total transactions with owners	-	-	(81,000)	(81,000)

At 1 August 2024	900	100	-	1,000
Comprehensive income for the year
Profit for the year	-	-	43,500	43,500
Other comprehensive income for the year	-	-	-	-
Total comprehensive income for the year	-	-	43,500	43,500
Contributions by and distributions to owners
Dividends: Equity capital	-	-	(43,500)	(43,500)
Total transactions with owners	-	-	(43,500)	(43,500)
At 31 July 2025	900	100	-	1,000

The notes on pages 4 to 5 form part of these financial statements.

Page 3

TEPE HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	General information

TEPE Holdings Limited ("the company") is a limited liability company incorporated and domiciled in the United Kingdom.

The address of its registered office is:
45-47 Stour Street
Birmingham
West Midlands
B18 7AJ

The financial statements are prepared in Sterling (£), which is the functional currency of the company. The financial statements are for the year ended 31 July 2025 (2024: year ended 31 July 2024).

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Creditors

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.

2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

TEPE HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 August 2024	5,955,840
	At 31 July 2025	5,955,840

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	5,954,840	5,954,854
	5,954,840	5,954,854

6.	Controlling party

The company is controlled by the directors who own the majority of the equity share capital.

Page 5