REGISTERED NUMBER: 03786941 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

TERRABLU LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

R Gould

Mrs J K Mead

Mrs H J Gould

REGISTERED OFFICE:

Ground Floor

Oakhurst House

77 Mount Ephraim

Tunbridge Wells

Kent

TN4 8BS

REGISTERED NUMBER:

03786941 (England and Wales)

ACCOUNTANTS:

Wells Associates

Ground Floor Oakhurst House

77 Mount Ephraim

Tunbridge Wells

Kent

TN4 8BS

FIXED ASSETS

Property, plant and equipment

4

5,850

5,334

CURRENT ASSETS

Debtors

5

35,599

28,825

Cash at bank and in hand

49,081

53,150

84,680

81,975

CREDITORS

Amounts falling due within one year

6

(60,181

)

(51,000

)

NET CURRENT ASSETS

24,499

30,975

TOTAL ASSETS LESS CURRENT LIABILITIES

30,349

36,309

PROVISIONS FOR LIABILITIES

-

(818

)

NET ASSETS

30,349

35,491

CAPITAL AND RESERVES

Called up share capital

114

114

Share premium

3,996

3,996

Retained earnings

26,239

31,381

SHAREHOLDERS' FUNDS

30,349

35,491

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 3 July 2026 and were signed on its behalf by:

R Gould - Director

1.	STATUTORY INFORMATION

Terrablu Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Property, plant and equipment

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33.33% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% on cost

At each statement of financial position date, the company reviews the carrying amount of its property, plant and equipment to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 26 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

7,036

6,300

16,709

30,045

Additions

-

3,500

-

3,500

Disposals

(3,588

)

-

(902

)

(4,490

)

At 31 December 2025

3,448

9,800

15,807

29,055

DEPRECIATION

At 1 January 2025

6,051

2,100

16,560

24,711

Charge for year

-

1,925

75

2,000

Eliminated on disposal

(2,603

)

-

(903

)

(3,506

)

At 31 December 2025

3,448

4,025

15,732

23,205

NET BOOK VALUE

At 31 December 2025

-

5,775

75

5,850

At 31 December 2024

985

4,200

149

5,334

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

4,759

Other debtors

35,599

24,066

35,599

28,825

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,322

1,159

Taxation and social security

24,375

19,904

Other creditors

31,484

29,937

60,181

51,000