Registration number: 16235059

GD Tetesanu Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

GD Tetesanu Ltd

Company Information

Director

Mr Grabriel Diego Tetesanu

Registered office

6 Broadwater Street West Worthing BN14 9DA England

Accountants

Loyal Accountancy Ltd Suite 1.11 Oxford House 49 Oxford Road London N4 3EY

GD Tetesanu Ltd

(Registration number: 16235059)
Balance Sheet as at 28 February 2026

	Note	2026 £
Fixed assets
Tangible assets	3	32,802
Current assets
Cash at bank and in hand		834
Creditors: Amounts falling due within one year	4	(41,161)
Net current liabilities		(40,327)
Net liabilities		(7,525)
Capital and reserves
Called up share capital	5	100
Retained earnings		(7,625)
Shareholders' deficit		(7,525)

For the financial period ending 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 period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 6 July 2026
 

......................................... Mr Grabriel Diego Tetesanu Director

GD Tetesanu Ltd

Notes to the Unaudited Financial Statements for the Period from 6 February 2025 to 28 February 2026

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% reduce balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

GD Tetesanu Ltd

Notes to the Unaudited Financial Statements for the Period from 6 February 2025 to 28 February 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 2.

GD Tetesanu Ltd

Notes to the Unaudited Financial Statements for the Period from 6 February 2025 to 28 February 2026

3	Tangible assets

	Other tangible assets £	Total £
Cost or valuation
Additions	38,599	38,599
At 28 February 2026	38,599	38,599
Depreciation
Charge for the period	5,797	5,797
At 28 February 2026	5,797	5,797
Carrying amount
At 28 February 2026	32,802	32,802

4

Creditors

Creditors: amounts falling due within one year

	2026 £
Due within one year
Trade creditors	400
Taxation and social security	160
Other creditors	40,601
	41,161

5	Share capital

Allotted, called up and fully paid shares

	2026
	No.	£
Ordinary shares of £1 each	100	100