TEFA Property Ltd

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

Registered number: 16176367

		2026
	Notes	£	£
FIXED ASSETS
Tangible Assets			152,068

			152,068
CURRENT ASSETS
Cash at bank and in hand		7,236

		7,236
Creditors: Amounts Falling Due Within One Year	5	(160,501 )

NET CURRENT ASSETS (LIABILITIES)			(153,265 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,197 )

NET LIABILITIES			(1,197 )

CAPITAL AND RESERVES
Called up share capital	6		1
Profit and Loss Account			(1,198 )

SHAREHOLDERS' FUNDS			(1,197)

For the year ending 31 January 2026 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.

On behalf of the board

Mr Gareth Lang

Director

31 August 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

TEFA Property Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16176367 . The registered office is 23 Brocklebank Road, Southport, PR9 9LL.

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. Going Concern Disclosure

The financial statements have been prepared on a going concern basis.

At the balance sheet date, the company had net current liabilities of £153,265, principally arising from funding provided by the director for the acquisition of an investment property.

Subsequent to the year end, the company obtained mortgage financing secured against the investment property in June 2026, which enabled the repayment of a substantial proportion of the director's loan. The property is now generating rental income.

Having considered the refinancing arrangements, anticipated rental income, future cash flow requirements and the continued availability of financial support from the director, the director is satisfied that the company has adequate resources to continue operating for the foreseeable future.

Accordingly, the financial statements have been prepared on a going concern basis.

2.3. Turnover

Turnover / Revenue Recognition

Turnover represents rental income receivable from investment properties during the period, exclusive of VAT and net of any rent-free

periods or incentives.

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1

4. Investment Property

	2026
	£
Cost	152,068

The investment property was acquired during the financial year. The director has assessed its fair value at 31 January 2026 by reference to the recent arm's-length purchase price and prevailing market conditions.

No independent professional valuation was obtained. The director considers the fair value of the property at the reporting date to be £152,068, with no material change in value since acquisition.

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TEFA Property Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Creditors: Amounts Falling Due Within One Year

	2026
	£
Accruals and deferred income	475
Director's loan account	160,026

	160,501

6. Share Capital

	2026
	£
Allotted, Called up and fully paid	1

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