REGISTERED NUMBER: 11060937 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Tea Engineering Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C D Shucksmith

REGISTERED OFFICE:

The Forge Cambridge Road

Littlebury

Saffron Walden

United Kingdom

CB11 4TL

REGISTERED NUMBER:

11060937 (England and Wales)

ACCOUNTANTS:

Moore Weston Accountants Ltd

Chartered Accountants

Falcon House

High Street

Littlebury

Saffron Walden

CB11 4TD

FIXED ASSETS

Tangible assets

4

10,415

12,529

Investments

5

1,617,648

735,294

1,628,063

747,823

CURRENT ASSETS

Debtors

25,354

31,315

Cash at bank

1,097,816

1,166,614

1,123,170

1,197,929

CREDITORS

Amounts falling due within one year

262,121

58,681

NET CURRENT ASSETS

861,049

1,139,248

TOTAL ASSETS LESS CURRENT LIABILITIES

2,489,112

1,887,071

PROVISIONS FOR LIABILITIES

36,127

3,132

NET ASSETS

2,452,985

1,883,939

CAPITAL AND RESERVES

Called up share capital

11

11

Retained earnings

2,452,974

1,883,928

2,452,985

1,883,939

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 director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 28 August 2026 and were signed by:

C D Shucksmith - Director

1.	STATUTORY INFORMATION

Tea Engineering Ltd 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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

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

Office equipment

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

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 liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 December 2024

56,140

Additions

1,007

At 30 November 2025

57,147

DEPRECIATION

At 1 December 2024

43,611

Charge for year

3,121

At 30 November 2025

46,732

NET BOOK VALUE

At 30 November 2025

10,415

At 30 November 2024

12,529

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

At 1 December 2024

735,294

Additions

1,477,941

Disposals

(729,678

)

Revaluations

134,091

At 30 November 2025

1,617,648

NET BOOK VALUE

At 30 November 2025

1,617,648

At 30 November 2024

735,294

Cost or valuation at 30 November 2025 is represented by:

Totals

£

Valuation in 2025

1,617,648