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REGISTERED NUMBER: 07432184 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

TEC DOT LIMITED

TEC DOT LIMITED (REGISTERED NUMBER: 07432184)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TEC DOT LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2024







DIRECTORS: P Woodrow
J JONES
L STRATTON





REGISTERED OFFICE: Daneshill West Industrial Estate
Rutherford Road
Basingstoke
Hampshire
RG24 8PG





REGISTERED NUMBER: 07432184 (England and Wales)





ACCOUNTANTS: Fox & Co (Accountants) Ltd
The Clock House
Western Court
Bishop's Sutton.
Alresford
Hampshire
SO24 0AA

TEC DOT LIMITED (REGISTERED NUMBER: 07432184)

BALANCE SHEET
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 237,074 220,366

CURRENT ASSETS
Debtors 5 127,732 110,440
Cash at bank 135,638 56,267
263,370 166,707
CREDITORS
Amounts falling due within one year 6 148,665 115,305
NET CURRENT ASSETS 114,705 51,402
TOTAL ASSETS LESS CURRENT
LIABILITIES

351,779

271,768

CREDITORS
Amounts falling due after more than one
year

7

(37,852

)

(77,233

)

PROVISIONS FOR LIABILITIES (59,268 ) (55,092 )
NET ASSETS 254,659 139,443

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 254,559 139,343
SHAREHOLDERS' FUNDS 254,659 139,443

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

TEC DOT LIMITED (REGISTERED NUMBER: 07432184)

BALANCE SHEET - continued
31 March 2024


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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 November 2024 and were signed on its behalf by:





P Woodrow - Director


TEC DOT LIMITED (REGISTERED NUMBER: 07432184)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Tec Dot 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance and at varying rates on cost

Fixed assets are stated at their cost prices, less accumulated depreciation and amounts recognised in respect of impairment.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

TEC DOT LIMITED (REGISTERED NUMBER: 07432184)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 546,199
Additions 64,195
At 31 March 2024 610,394
DEPRECIATION
At 1 April 2023 325,833
Charge for year 47,487
At 31 March 2024 373,320
NET BOOK VALUE
At 31 March 2024 237,074
At 31 March 2023 220,366

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 309,427
DEPRECIATION
At 1 April 2023 105,902
Charge for year 38,678
At 31 March 2024 144,580
NET BOOK VALUE
At 31 March 2024 164,847
At 31 March 2023 203,525

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 127,732 110,440

TEC DOT LIMITED (REGISTERED NUMBER: 07432184)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 9,511 6,370
Hire purchase contracts (see note 8) 36,239 41,297
Taxation and social security 85,690 36,324
Other creditors 17,225 31,314
148,665 115,305

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 5,978 9,119
Hire purchase contracts (see note 8) 31,874 68,114
37,852 77,233

8. LEASING AGREEMENTS

Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charges and the reductions of the outstanding lease liability using the effective interest method. The related obligation, net of future finance charges, are included in creditors.

Rents payable and receivable under operation leases are charged to the profit and loss account on a straight line basis over the period of the lease.

9. LOANS AND BORROWINGS

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortized cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

10. OTHER FINANCIAL COMMITMENTS

The company has total financial commitments amounting to £34,500 (2023: £34,500) that are not reflected in the balance sheet. These commitments represent obligations that the company has entered into but are not required to be recognised as liabilities under the current financial reporting framework