Tensarc Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 04478715

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		17,506		24,186

			17,506		24,186
CURRENT ASSETS
Stocks		51,113		58,028
Debtors		11,241		5,678
Cash at bank and in hand		111,853		48,143

		174,207		111,849
Creditors: Amounts Falling Due Within One Year		(53,310 )		(35,930 )

NET CURRENT ASSETS (LIABILITIES)			120,897		75,919

TOTAL ASSETS LESS CURRENT LIABILITIES			138,403		100,105

Creditors: Amounts Falling Due After More Than One Year			(9,747 )		(15,754 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,326 )		(6,046 )

NET ASSETS			125,330		78,305

CAPITAL AND RESERVES
Called up share capital	5		1,000		1,000
Profit and Loss Account			124,330		77,305

SHAREHOLDERS' FUNDS			125,330		78,305

Page 1

Page 2

Tensarc Limited

Abridged Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Dr Paul Baglin

Director

22 September 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Tensarc Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04478715 . The registered office is Rusell House, Suite 7, The Courtyard, Russell House, 6 Doctors Lane, Henley-In-Arden, Warwickshire, B95 5AW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services

provided in the normal course of business, and is shown net of VAT and other sales related services.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of

depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant & Machinery	25% on redcing balance
Motor Vehicles	25% on redcing balance
Fixtures & Fittings	25% on redcing balance
Computer Equipment	50% on cost and 25% on redcing balance

2.4. Stocks and Work in Progress

Stocks and work-in-progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

2.5. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12

‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to

the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when

there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net

basis or to realise the asset and settle the liability simultaneously.

2.6. Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as

reported in the profit and loss account because it excludes items of income or expense that are taxable or

deductible in other years and it further excludes items that are never taxable or deductible. The company’s

liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the

reporting end 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 6)

Page 3

Page 4

Tensarc Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Total
	£
Cost
As at 1 January 2025	162,011

As at 31 December 2025	162,011

Depreciation
As at 1 January 2025	137,825
Provided during the period	6,680

As at 31 December 2025	144,505

Net Book Value
As at 31 December 2025	17,506

As at 1 January 2025	24,186

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

Page 4