Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-292023-03-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10012028 2023-03-01 2024-02-29 10012028 2022-03-01 2023-02-28 10012028 2024-02-29 10012028 2023-02-28 10012028 c:Director1 2023-03-01 2024-02-29 10012028 d:FurnitureFittings 2023-03-01 2024-02-29 10012028 d:FurnitureFittings 2024-02-29 10012028 d:FurnitureFittings 2023-02-28 10012028 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 10012028 d:OfficeEquipment 2023-03-01 2024-02-29 10012028 d:OfficeEquipment 2024-02-29 10012028 d:OfficeEquipment 2023-02-28 10012028 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 10012028 d:ComputerEquipment 2023-03-01 2024-02-29 10012028 d:ComputerEquipment 2024-02-29 10012028 d:ComputerEquipment 2023-02-28 10012028 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 10012028 d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 10012028 d:CurrentFinancialInstruments 2024-02-29 10012028 d:CurrentFinancialInstruments 2023-02-28 10012028 d:Non-currentFinancialInstruments 2024-02-29 10012028 d:Non-currentFinancialInstruments 2023-02-28 10012028 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 10012028 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 10012028 d:Non-currentFinancialInstruments d:AfterOneYear 2024-02-29 10012028 d:Non-currentFinancialInstruments d:AfterOneYear 2023-02-28 10012028 d:ShareCapital 2024-02-29 10012028 d:ShareCapital 2023-02-28 10012028 d:RetainedEarningsAccumulatedLosses 2024-02-29 10012028 d:RetainedEarningsAccumulatedLosses 2023-02-28 10012028 c:FRS102 2023-03-01 2024-02-29 10012028 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 10012028 c:FullAccounts 2023-03-01 2024-02-29 10012028 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 10012028 e:PoundSterling 2023-03-01 2024-02-29 iso4217:GBP xbrli:pure
Company registration number: 10012028







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
29 FEBRUARY 2024


TECHNISUN LTD






































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TECHNISUN LTD
REGISTERED NUMBER:10012028



STATEMENT OF FINANCIAL POSITION
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,985
3,671

  
2,985
3,671

Current assets
  

Stocks
  
17,500
38,865

Debtors: amounts falling due within one year
 5 
-
2,558

Cash at bank and in hand
  
31,683
18,259

  
49,183
59,682

Creditors: amounts falling due within one year
 6 
(47,696)
(52,021)

Net current assets
  
 
 
1,487
 
 
7,661

Total assets less current liabilities
  
4,472
11,332

Creditors: amounts falling due after more than one year
  
(3,891)
(10,891)

  

Net assets
  
581
441


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
481
341

  
581
441


Page 1

 


TECHNISUN LTD
REGISTERED NUMBER:10012028


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 29 FEBRUARY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 by: 




................................................
T Parry
Director

Date: 19 November 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


TECHNISUN LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

Techniblock Suncare Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the company information page.
The presentation currency of the financial statements is the Pound Sterling (£).

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Page 3

 


TECHNISUN LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20%
Office equipment
-
20%
Computer equipment
-
10%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 4

 


TECHNISUN LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.6

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

 
2.7

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 2 (2023 - 2).


4.


Tangible fixed assets







Fixtures and fittings
Office equipment
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 March 2023
1,346
2,628
5,632
9,606



At 29 February 2024

1,346
2,628
5,632
9,606



Depreciation


At 1 March 2023
1,346
2,195
2,394
5,935


Charge for the year on owned assets
-
123
563
686



At 29 February 2024

1,346
2,318
2,957
6,621



Net book value



At 29 February 2024
-
310
2,675
2,985



At 28 February 2023
-
433
3,238
3,671

Page 5

 


TECHNISUN LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

5.


Debtors

29 February
28 February
2024
2023
£
£


Other debtors
-
2,558

-
2,558



6.


Creditors: Amounts falling due within one year

29 February
28 February
2024
2023
£
£

Bank loans
3,000
4,000

Trade creditors
294
873

Corporation tax
1,316
274

Other taxation and social security
976
-

Other creditors
41,110
45,874

Accruals and deferred income
1,000
1,000

47,696
52,021



7.


Creditors: Amounts falling due after more than one year

29 February
28 February
2024
2023
£
£

Bank loans
3,891
10,891

3,891
10,891



8.


Related party transactions

At the balance sheet date the company owed £40,746 (2023: £45,874) to the directors. The balance can be found within creditors due within one year and no interest is being charged on this.

 
Page 6