2024-08-01 2025-07-31 2025-07-31 false 15036441 TERQUAZ LTD 2026-07-01 62020 false iso4217:GBP xbrli:pure 15036441 2024-07-31 15036441 2025-07-31 15036441 2024-08-01 2025-07-31 15036441 2023-07-27 15036441 2024-07-31 15036441 2023-07-28 2024-07-31 15036441 bus:SmallEntities 2024-08-01 2025-07-31 15036441 bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 15036441 bus:FullAccounts 2024-08-01 2025-07-31 15036441 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 15036441 core:WithinOneYear 2025-07-31 15036441 core:AfterOneYear 2025-07-31 15036441 core:WithinOneYear 2024-07-31 15036441 core:AfterOneYear 2024-07-31 15036441 core:ShareCapital 2025-07-31 15036441 core:SharePremium 2025-07-31 15036441 core:RevaluationReserve 2025-07-31 15036441 core:OtherReservesSubtotal 2025-07-31 15036441 core:RetainedEarningsAccumulatedLosses 2025-07-31 15036441 core:ShareCapital 2024-07-31 15036441 core:SharePremium 2024-07-31 15036441 core:RevaluationReserve 2024-07-31 15036441 core:OtherReservesSubtotal 2024-07-31 15036441 core:RetainedEarningsAccumulatedLosses 2024-07-31 15036441 core:LandBuildings 2025-07-31 15036441 core:PlantMachinery 2025-07-31 15036441 core:Vehicles 2025-07-31 15036441 core:FurnitureFittings 2025-07-31 15036441 core:OfficeEquipment 2025-07-31 15036441 core:NetGoodwill 2025-07-31 15036441 core:IntangibleAssetsOtherThanGoodwill 2025-07-31 15036441 core:ListedExchangeTraded 2025-07-31 15036441 core:UnlistedNon-exchangeTraded 2025-07-31 15036441 core:LandBuildings 2024-07-31 15036441 core:PlantMachinery 2024-07-31 15036441 core:Vehicles 2024-07-31 15036441 core:FurnitureFittings 2024-07-31 15036441 core:OfficeEquipment 2024-07-31 15036441 core:NetGoodwill 2024-07-31 15036441 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 15036441 core:ListedExchangeTraded 2024-07-31 15036441 core:UnlistedNon-exchangeTraded 2024-07-31 15036441 core:LandBuildings 2024-08-01 2025-07-31 15036441 core:PlantMachinery 2024-08-01 2025-07-31 15036441 core:Vehicles 2024-08-01 2025-07-31 15036441 core:FurnitureFittings 2024-08-01 2025-07-31 15036441 core:OfficeEquipment 2024-08-01 2025-07-31 15036441 core:NetGoodwill 2024-08-01 2025-07-31 15036441 core:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 15036441 core:ListedExchangeTraded 2024-08-01 2025-07-31 15036441 core:UnlistedNon-exchangeTraded 2024-08-01 2025-07-31 15036441 core:MoreThanFiveYears 2024-08-01 2025-07-31 15036441 core:Non-currentFinancialInstruments 2025-07-31 15036441 core:Non-currentFinancialInstruments 2024-07-31 15036441 dpl:CostSales 2024-08-01 2025-07-31 15036441 dpl:DistributionCosts 2024-08-01 2025-07-31 15036441 core:LandBuildings 2024-08-01 2025-07-31 15036441 core:PlantMachinery 2024-08-01 2025-07-31 15036441 core:Vehicles 2024-08-01 2025-07-31 15036441 core:FurnitureFittings 2024-08-01 2025-07-31 15036441 core:OfficeEquipment 2024-08-01 2025-07-31 15036441 dpl:AdministrativeExpenses 2024-08-01 2025-07-31 15036441 core:NetGoodwill 2024-08-01 2025-07-31 15036441 core:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 15036441 dpl:GroupUndertakings 2024-08-01 2025-07-31 15036441 dpl:ParticipatingInterests 2024-08-01 2025-07-31 15036441 dpl:GroupUndertakings core:ListedExchangeTraded 2024-08-01 2025-07-31 15036441 core:ListedExchangeTraded 2024-08-01 2025-07-31 15036441 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-08-01 2025-07-31 15036441 core:UnlistedNon-exchangeTraded 2024-08-01 2025-07-31 15036441 dpl:CostSales 2023-07-28 2024-07-31 15036441 dpl:DistributionCosts 2023-07-28 2024-07-31 15036441 core:LandBuildings 2023-07-28 2024-07-31 15036441 core:PlantMachinery 2023-07-28 2024-07-31 15036441 core:Vehicles 2023-07-28 2024-07-31 15036441 core:FurnitureFittings 2023-07-28 2024-07-31 15036441 core:OfficeEquipment 2023-07-28 2024-07-31 15036441 dpl:AdministrativeExpenses 2023-07-28 2024-07-31 15036441 core:NetGoodwill 2023-07-28 2024-07-31 15036441 core:IntangibleAssetsOtherThanGoodwill 2023-07-28 2024-07-31 15036441 dpl:GroupUndertakings 2023-07-28 2024-07-31 15036441 dpl:ParticipatingInterests 2023-07-28 2024-07-31 15036441 dpl:GroupUndertakings core:ListedExchangeTraded 2023-07-28 2024-07-31 15036441 core:ListedExchangeTraded 2023-07-28 2024-07-31 15036441 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-07-28 2024-07-31 15036441 core:UnlistedNon-exchangeTraded 2023-07-28 2024-07-31 15036441 core:NetGoodwill 2025-07-31 15036441 core:IntangibleAssetsOtherThanGoodwill 2025-07-31 15036441 core:LandBuildings 2025-07-31 15036441 core:PlantMachinery 2025-07-31 15036441 core:Vehicles 2025-07-31 15036441 core:FurnitureFittings 2025-07-31 15036441 core:OfficeEquipment 2025-07-31 15036441 core:AfterOneYear 2025-07-31 15036441 core:WithinOneYear 2025-07-31 15036441 core:ListedExchangeTraded 2025-07-31 15036441 core:UnlistedNon-exchangeTraded 2025-07-31 15036441 core:ShareCapital 2025-07-31 15036441 core:SharePremium 2025-07-31 15036441 core:RevaluationReserve 2025-07-31 15036441 core:OtherReservesSubtotal 2025-07-31 15036441 core:RetainedEarningsAccumulatedLosses 2025-07-31 15036441 core:NetGoodwill 2024-07-31 15036441 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 15036441 core:LandBuildings 2024-07-31 15036441 core:PlantMachinery 2024-07-31 15036441 core:Vehicles 2024-07-31 15036441 core:FurnitureFittings 2024-07-31 15036441 core:OfficeEquipment 2024-07-31 15036441 core:AfterOneYear 2024-07-31 15036441 core:WithinOneYear 2024-07-31 15036441 core:ListedExchangeTraded 2024-07-31 15036441 core:UnlistedNon-exchangeTraded 2024-07-31 15036441 core:ShareCapital 2024-07-31 15036441 core:SharePremium 2024-07-31 15036441 core:RevaluationReserve 2024-07-31 15036441 core:OtherReservesSubtotal 2024-07-31 15036441 core:RetainedEarningsAccumulatedLosses 2024-07-31 15036441 core:NetGoodwill 2023-07-27 15036441 core:IntangibleAssetsOtherThanGoodwill 2023-07-27 15036441 core:LandBuildings 2023-07-27 15036441 core:PlantMachinery 2023-07-27 15036441 core:Vehicles 2023-07-27 15036441 core:FurnitureFittings 2023-07-27 15036441 core:OfficeEquipment 2023-07-27 15036441 core:AfterOneYear 2023-07-27 15036441 core:WithinOneYear 2023-07-27 15036441 core:ListedExchangeTraded 2023-07-27 15036441 core:UnlistedNon-exchangeTraded 2023-07-27 15036441 core:ShareCapital 2023-07-27 15036441 core:SharePremium 2023-07-27 15036441 core:RevaluationReserve 2023-07-27 15036441 core:OtherReservesSubtotal 2023-07-27 15036441 core:RetainedEarningsAccumulatedLosses 2023-07-27 15036441 core:AfterOneYear 2024-08-01 2025-07-31 15036441 core:WithinOneYear 2024-08-01 2025-07-31 15036441 core:Non-currentFinancialInstruments core:CostValuation 2024-08-01 2025-07-31 15036441 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-08-01 2025-07-31 15036441 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-08-01 2025-07-31 15036441 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-08-01 2025-07-31 15036441 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 15036441 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 15036441 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 15036441 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 15036441 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 15036441 core:Non-currentFinancialInstruments core:CostValuation 2025-07-31 15036441 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-07-31 15036441 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-07-31 15036441 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-07-31 15036441 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-07-31 15036441 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-07-31 15036441 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-07-31 15036441 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-07-31 15036441 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-07-31 15036441 core:Non-currentFinancialInstruments core:CostValuation 2024-07-31 15036441 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-07-31 15036441 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-07-31 15036441 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-07-31 15036441 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-07-31 15036441 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-07-31 15036441 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-07-31 15036441 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-07-31 15036441 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-07-31 15036441 bus:Director1 2024-08-01 2025-07-31 15036441 bus:Director2 2024-08-01 2025-07-31

TERQUAZ LTD

Registered Number
15036441
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

TERQUAZ LTD
Company Information
for the year from 1 August 2024 to 31 July 2025

Directors | SHALABY, Abdelrahman
| SHALABY, Omar

Registered Address | 71-75 Shelton Street
| Covent Garden
| London
| WC2H 9JQ

Registered Number | 15036441 (England and Wales)

TERQUAZ LTD
Statement of Financial Position
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 683 |  |  |  | 1,188
|  |  |  | 683 |  |  |  | 1,188
Current assets |  |  |  |  |  |  |  |
Debtors |  | - |  |  |  | 188 |  |
Cash at bank and on hand |  | 8,514 |  |  |  | 2,247 |  |
|  | 8,514 |  |  |  | 2,435 |  |
Creditors amounts falling due within one year | 4 | (9,184) |  |  |  | (14,148) |  |
Net current assets (liabilities) |  |  |  | (670) |  |  |  | (11,713)
Total assets less current liabilities |  |  |  | 13 |  |  |  | (10,525)
Net assets |  |  |  | 13 |  |  |  | (10,525)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | (987) |  |  |  | (11,525)
Shareholders' funds |  |  |  | 13 |  |  |  | (10,525)

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 July 2026, and are signed on its behalf by:
SHALABY, Abdelrahman Director
SHALABY, Omar Director Registered Company No. 15036441

TERQUAZ LTD
Notes to the Financial Statements
for the year ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Revenue from rendering of services
--- | ---
| Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Office Equipment | 3

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 August 24 | 1,515 |  | 1,515
| At 31 July 25 | 1,515 |  | 1,515
| Depreciation and impairment
| At 01 August 24 | 327 |  | 327
| Charge for year | 505 |  | 505
| At 31 July 25 | 832 |  | 832
| Net book value
| At 31 July 25 | 683 |  | 683
| At 31 July 24 | 1,188 |  | 1,188

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 2,326 |  | -
| Other creditors | 4,601 |  | 12,420
| Accrued liabilities and deferred income | 2,257 |  | 1,728
| Total | 9,184 |  | 14,148