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Registered number: 11631902
Tellivue Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Tellivue Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Tellivue Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 11631902

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 14,152 |  | 8,613
|  |  | 14,152 |  | 8,613
CURRENT ASSETS
Stocks | 5 | 2,200 |  | - |
Debtors | 6 | 643,119 |  | 242,163 |
Cash at bank and in hand |  | 433,719 |  | 408,377 |
|  | 1,079,038 |  | 650,540 |
Creditors: Amounts Falling Due Within One Year | 7 | (530,575 ) |  | (377,546 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 548,463 |  | 272,994
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 562,615 |  | 281,607
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (1,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,538 ) |  | (2,153 )
NET ASSETS |  |  | 559,077 |  | 277,787
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 559,075 |  | 277,785
SHAREHOLDERS' FUNDS |  |  | 559,077 |  | 277,787

Page 1
Page 2
Tellivue Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Gary Moffatt Director | Mrs Caroline Coward Director
16 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Tellivue Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Tellivue Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11631902 . The registered office is Rectory Cottage, Rectory Lane, Windlesham, GU20 6BW.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.
Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 33% on reducing balance
Computer Equipment | 33% on reducing balance

2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
Tellivue Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 3,377 | 10,921 | 14,298
Additions | 9,566 | 3,593 | 13,159
Disposals | - | (4,741 ) | (4,741 )
As at 31 March 2026 | 12,943 | 9,773 | 22,716
Depreciation
As at 1 April 2025 | 1,294 | 4,391 | 5,685
Provided during the period | 3,055 | 2,176 | 5,231
Disposals | - | (2,352 ) | (2,352 )
As at 31 March 2026 | 4,349 | 4,215 | 8,564
Net Book Value
As at 31 March 2026 | 8,594 | 5,558 | 14,152
As at 1 April 2025 | 2,083 | 6,530 | 8,613

Page 4
Page 5
Tellivue Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | 2,200 |  | -

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 444,260 |  | 182,083
Other debtors | 198,859 |  | 60,080
| 643,119 |  | 242,163

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 305,674 |  | 165,360
Bank loans and overdrafts | - |  | 10,007
Other creditors | 3,576 |  | 24,912
Taxation and social security | 221,325 |  | 177,267
| 530,575 |  | 377,546

8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 1,667

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
20,000 Ordinary Shares of £ 0.0001 each | 2 |  | 2

10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Glynn Gordon | (20,925) | (22,477) | 187,979 | - | 144,576

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