T GEN LIMITED - Filleted accounts

Registered number

13842803

T GEN LIMITED

Filleted Accounts

31 January 2026

T GEN LIMITED
Registered number:		13842803
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,019			1,528
			1,019			1,528

Current assets
Debtors	4	(749)			135,464
Cash at bank and in hand		1,682			2,527
		933			137,991

Creditors: amounts falling due within one year	5	(308,247)			(65,600)

Net current (liabilities)/assets			(307,314)			72,391

Total assets less current liabilities			(306,295)			73,919

Creditors: amounts falling due after more than one year	6		(83,369)			(72,014)

Net (liabilities)/assets			(389,664)			1,905

Capital and reserves
Called up share capital			1			1
Profit and loss account			(389,665)			1,904

Shareholders' funds			(389,664)			1,905

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




AJIA SUN
Director
Approved by the board on 29 October 2026

T GEN LIMITED
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					29		20


3	Tangible fixed assets
		Land and buildings		Equipments		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	-		2,546		-		2,546
	Additions	-		-		-		-
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 31 January 2026	-		2,546		-		2,546

	Depreciation
	At 1 February 2025	-		1,018		-		1,018
	Charge for the year	-		509		-		509
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 31 January 2026	-		1,527		-		1,527

	Net book value
	At 31 January 2026	-		1,019		-		1,019
	At 31 January 2025	-		1,528		-		1,528


4	Debtors					2026		2025
£							£

	Trade debtors					(2,375)		133,838
	Other debtors					1,626		1,626
						(749)		135,464

5	Creditors: amounts falling due within one year					2026		2025
£							£

	Pension					11,666		3,935
	Bank loans and overdrafts					4,373		-
	Trade creditors					28,208		108
	Taxation and social security costs					218,859		34,050
	Other creditors					45,141		27,507
						308,247		65,600


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Loan from Britannica Creations					76,966		61,944
	Loan from UC					5,000		-
	Director's Loan account					1,403		10,070
						83,369		72,014


7	Related party transactions

	The company has a loan of £76966 from Britannica Creations Limited which is also controlled by Ajia Sun.


8	Controlling party

	The company is controlled by Ajia Sun (100%)