REGISTERED NUMBER: NI071538 (Northern Ireland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

TEDAYL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTOR:

E S Johnston

SECRETARY:

D J Ross

REGISTERED OFFICE:

18 Orby Link

Belfast

BT5 5HW

REGISTERED NUMBER:

NI071538 (Northern Ireland)

AUDITORS:

Baker Tilly Mooney Moore

Statutory Auditors

17 Clarendon Road

Belfast

BT1 3BG

BANKERS:

Bank of Ireland

1 Donegall Square South

Belfast

BT1 5LR

CURRENT ASSETS

Debtors

4

110,001

110,001

Cash at bank

24,424

25,949

134,425

135,950

CREDITORS

Amounts falling due within one year

5

135,309

136,749

NET CURRENT LIABILITIES

(884

)

(799

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(884

)

(799

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(885

)

(800

)

(884

)

(799

)

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 director and authorised for issue on 12 August 2026 and were signed by:

E S Johnston - Director

1.	STATUTORY INFORMATION

Tedayl Limited is a private company, limited by shares , registered in Northern Ireland. 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.

Going concern

The company has net liabilities at the year end of £884. There is an amount included in liabilities of £134,337 which is owed to a group company, however this group company has confirmed that the amount will not be recalled until the company has available resources.

The company therefore continues to adopt the going concern basis in preparing its financial statements.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Amounts owed by group undertakings

110,000

110,000

Other debtors

1

1

110,001

110,001

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Amounts owed to group undertakings

134,337

134,577

Other creditors

972

2,172

135,309

136,749

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Eimear Brown (Senior Statutory Auditor)

for and on behalf of Baker Tilly Mooney Moore

7.	RELATED PARTY DISCLOSURES

The company had no other related party transactions which are required to be disclosed in accordance with FRS 102 Section 1A.

8.	ULTIMATE CONTROLLING PARTY