Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-3102023-01-01false0Holding companytruetrue 03900206 2023-01-01 2023-12-31 03900206 2022-01-01 2022-12-31 03900206 2023-12-31 03900206 2022-12-31 03900206 c:Director1 2023-01-01 2023-12-31 03900206 c:Director2 2023-01-01 2023-12-31 03900206 d:ShareCapital 2023-12-31 03900206 d:ShareCapital 2022-12-31 03900206 d:SharePremium 2023-12-31 03900206 d:SharePremium 2022-12-31 03900206 c:FRS102 2023-01-01 2023-12-31 03900206 c:Audited 2023-01-01 2023-12-31 03900206 c:FullAccounts 2023-01-01 2023-12-31 03900206 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 03900206 c:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 03900206 6 2023-01-01 2023-12-31 03900206 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 03900206









TECNOS HOLDINGS LIMITED









FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
TECNOS HOLDINGS LIMITED
REGISTERED NUMBER: 03900206

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
588,533
588,533

Net assets
  
588,533
588,533


Capital and reserves
  

Called up share capital 
  
125,000
125,000

Share premium account
  
463,533
463,533

  
588,533
588,533


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 September 2024.




................................................
R J Atkin
................................................
Mrs I Atkin
Director
Director

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

Page 1

 
TECNOS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Tecnos Holdings Limited is a private company limited by shares, incorporated in England & Wales. The address of the registered office is 6 Village Street, Edwalton, Nottingham, NG12 4AB.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Income from shares in group undertakings is recognised when that income is declared.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2022 - 0).

Page 2

 
TECNOS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 January 2023
588,533



At 31 December 2023
588,533





Subsidiary undertaking

The company owns 100% of the Ordinary shares of Tecnos Limited. The aggregate of the share capital and reserves as at 31 December 2023 and of the profit or loss for the year ended on that date for the subsidiary undertaking was £2,958,671 and £516,497 respectively.



5.


Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2023 was unqualified.

The audit report was signed on 2 September 2024 by Simon Liggins (Senior Statutory Auditor) on behalf of Barnes Roffe LLP.

 
Page 3