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Company Registration No. 09741231 (England and Wales)
Tengla Consulting Ltd Unaudited accounts for the year ended 31 August 2025
Tengla Consulting Ltd Unaudited accounts Contents
Page
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Tengla Consulting Ltd Company Information for the year ended 31 August 2025
Directors
DO Rogers CAF Rogers
Company Number
09741231 (England and Wales)
Registered Office
Brigg House Farm Low Wath Road Pateley Bridge HG3 5HL
Accountants
Pearson & Associates Suite E, Canal Wharf Eshton Road Gargrave, Skipton North Yorkshire BD23 3SE
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Tengla Consulting Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,665 
5,827 
Current assets
Debtors
8,640 
- 
Cash at bank and in hand
51,582 
38,256 
60,222 
38,256 
Creditors: amounts falling due within one year
(10,323)
(8,080)
Net current assets
49,899 
30,176 
Net assets
55,564 
36,003 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
55,464 
35,903 
Shareholders' funds
55,564 
36,003 
For the year ending 31 August 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 20 April 2026 and were signed on its behalf by
DO Rogers Director Company Registration No. 09741231
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Tengla Consulting Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Tengla Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 09741231. The registered office is Brigg House Farm, Low Wath Road, Pateley Bridge, HG3 5HL.
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.
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.
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
25& on cost
Motor vehicles
25% reducing balance
Computer equipment
33% on cost
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2024
2,169 
15,000 
7,386 
24,555 
Additions
718 
- 
1,364 
2,082 
At 31 August 2025
2,887 
15,000 
8,750 
26,637 
Depreciation
At 1 September 2024
802 
12,108 
5,818 
18,728 
Charge for the year
571 
723 
950 
2,244 
At 31 August 2025
1,373 
12,831 
6,768 
20,972 
Net book value
At 31 August 2025
1,514 
2,169 
1,982 
5,665 
At 31 August 2024
1,367 
2,892 
1,568 
5,827 
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Tengla Consulting Ltd Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,640 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
9,770 
7,836 
Loans from directors
553 
244 
10,323 
8,080 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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