Registration number: 04873964

Teresa Chris Literary Agency Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

Teresa Chris Literary Agency Ltd

Company Information

Director

Lady T P H M Brudenell-Bruce

Registered office

43 Musard Road London England W6 8NR

Teresa Chris Literary Agency Ltd

(Registration number: 04873964)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Current assets
Cash at bank and in hand		727,115	753,246
Creditors: Amounts falling due within one year	5	(114,656)	(119,632)
Net assets		612,459	633,614
Capital and reserves
Called up share capital		100	100
Retained earnings		612,359	633,514
Shareholders' funds		612,459	633,614

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 October 2026
 

......................................... Lady T P H M Brudenell-Bruce Director

Teresa Chris Literary Agency Ltd

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

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
43 Musard Road
London
W6 8NR
England

These financial statements were authorised for issue by the director on 14 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Depreciation

Teresa Chris Literary Agency Ltd

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

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Furniture tools & Equipment	Straight line - 3 years

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Straight line - 20 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Teresa Chris Literary Agency Ltd

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

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

Teresa Chris Literary Agency Ltd

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

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2025	54,000	54,000
At 31 March 2026	54,000	54,000
Amortisation
At 1 April 2025	54,000	54,000
At 31 March 2026	54,000	54,000
Carrying amount
At 31 March 2026	-	-

5

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	4,140	3,626
Accruals and deferred income	6,704	4,639
Other creditors	103,812	111,367
	114,656	119,632

6	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

7

Dividends

Interim dividends paid

		2026 £		2025 £
Interim dividend of £200.00 (2025 - £400.00) per each Ordinary		20,000		40,000

Teresa Chris Literary Agency Ltd

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

8	Related party transactions

Teresa Chris Literary Agency Ltd

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

Director's remuneration

The director's remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	50,000	40,000
Contributions paid to money purchase schemes	60,000	60,000
	110,000	100,000

Dividends paid to the director

		2026 £		2025 £
Lady T P H M Brudenell-Bruce
Ordinary Dividends		20,000		20,000