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Registered Number: 11832222
England and Wales
TESSERACT FINANCIAL LTD
Unaudited Financial Statements
Period of accounts Start date: 01 March 2025 End date: 28 February 2026

Tesseract Financial Ltd Contents Page For the year ended 28 February 2026
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

Tesseract Financial Ltd Company Information For the year ended 28 February 2026
Director | Mr C Miles
Registered Number | 11832222
Registered Office | 3 Granville Mews 22a Alum Chine Road, Bournemouth Dorset BH4 8DX
Accountants | Numeric Accounting Limited Chartered Certified Accountants Suite 1, The Portway Centre, Old Sarum Park, Old Sarum Salisbury SP4 6EB
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Tesseract Financial Ltd Statement of Financial Position As at 28 February 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 803 |  | 1,015
|  | 803 |  | 1,015
Current assets |  |  |
Cash at bank and in hand |  | 16,412 |  | 14,113
Creditors: amount falling due within one year | 4 | (12,798) |  | (14,695)
Net current assets |  | 3,614 |  | (582)
Total assets less current liabilities |  | 4,417 |  | 433
Provisions for liabilities | 5 | (162) |  | (214)
Net assets |  | 4,255 |  | 219
Capital and reserves |  |  |
Called up share capital | 6 | 1 |  | 1
Profit and loss account |  | 4,254 |  | 218
Shareholders' funds |  | 4,255 |  | 219
For the year ended 28 February 2026 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 18 May 2026 and were signed by:
------------------------------- Mr C Miles Director
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Tesseract Financial Ltd Notes to the Financial Statements For the year ended 28 February 2026
General Information Tesseract Financial Ltd is a private company, limited by shares, registered in England and Wales, registration number 11832222, registration address 3 Granville Mews, 22a Alum Chine Road,, Bournemouth, Dorset, BH4 8DX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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 balance sheet date. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 25% Straight Line
2. | Average number of employees Average number of employees during the year was 1 (2025 : 1).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 March 2025 | 4,182 |  | 4,182
Additions | 399 |  | 399
Disposals | - |  | -
At 28 February 2026 | 4,581 |  | 4,581
Depreciation
At 01 March 2025 | 3,167 |  | 3,167
Charge for year | 611 |  | 611
On disposals | - |  | -
At 28 February 2026 | 3,778 |  | 3,778
Net book values
Closing balance as at 28 February 2026 | 803 |  | 803
Opening balance as at 01 March 2025 | 1,015 |  | 1,015
4. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Corporation Tax | 11,816 |  | 14,669
PAYE & Social Security | 932 |  | 0
Directors' Current Accounts | 50 |  | 26
| 12,798 |  | 14,695
5. | Provisions for liabilities
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Deferred Tax | 162 |  | 214
| 162 |  | 214
6. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
1 Ordinary share of £1.00 each | 1 |  | 1
| 1 |  | 1
7. | Director’s loan
| Mr C Miles
Particulars |  | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Opening Balance |  | (26) |  | 1,398
Advances to director |  | 288 |  | 288
Repayments by director |  | (312) |  | (1,712)
Closing Balance |  | (50) |  | (26)
The loan was interest free and repayable on demand.
8. | Dividend During the year, total dividend of £42,765 (2025 - £54,089) were paid to the director.
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