TENARYS LAW LIMITED


Director	TIMMS, Kevin Tariq


Registered Address	Level 30, Leadenhall Building
	122 Leadenhall Street
	London
	EC3V 4AB


Registered Number	15575773 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		992		1,116
Tangible assets	4		1,245		694
			2,237		1,810
Current assets
Debtors		18,276		15,856
Cash at bank and on hand		40,219		5,186
		58,495		21,042
Creditors amounts falling due within one year	5	(52,557)		(40,310)
Net current assets (liabilities)			5,938		(19,268)
Total assets less current liabilities			8,175		(17,458)
Creditors amounts falling due after one year	6		(8,063)		(10,963)
Net assets			112		(28,421)
Capital and reserves
Called up share capital			100		100
Profit and loss account			12		(28,521)
Shareholders' funds			112		(28,421)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 28 September 2026, and are signed on its behalf by:

TIMMS, Kevin Tariq
Director
Registered Company No. 15575773

TENARYS LAW LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 25	1,240	1,240
At 31 March 26	1,240	1,240
Amortisation and impairment
At 01 April 25	124	124
Charge for year	124	124
At 31 March 26	248	248
Net book value
At 31 March 26	992	992
At 31 March 25	1,116	1,116

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 25	868	868
Additions	862	862
At 31 March 26	1,730	1,730
Depreciation and impairment
At 01 April 25	174	174
Charge for year	311	311
At 31 March 26	485	485
Net book value
At 31 March 26	1,245	1,245
At 31 March 25	694	694

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	3,831	7,038
Bank borrowings and overdrafts	22,335	29,600
Taxation and social security	25,532	2,897
Accrued liabilities and deferred income	859	775
Total	52,557	40,310

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	8,063	10,963
Total	8,063	10,963