REGISTERED NUMBER: SC580745 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

TEFS Ltd

Page

Balance Sheet

1

CURRENT ASSETS

3,427

3,384

CREDITORS

Amounts falling due within one year

(5,318

)

(5,201

)

NET CURRENT LIABILITIES

(1,891

)

(1,817

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,891

)

(1,817

)

CAPITAL AND RESERVES

(1,891

)

(1,817

)

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

TEFS Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC580745

Registered office:

Folkerton Mill

Douglas

Lanark

ML11 9PB

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 2 (2024 - 2 ) .

3.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

S Steel

Balance outstanding at start of year

2,882

(3,443

)

Amounts advanced

310

6,325

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,192

2,882

The director, Mr S Steel, has received a loan from the company, there are no set repayment terms and no interest accrued on the loan. The maximum outstanding throughout the year was £3,192 (2024:£2,882).

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

S Steel - Director