REGISTERED NUMBER: 06485233 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Led Teck UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B C Matthews

REGISTERED OFFICE:

Unit 25

Campbell Court

Bramley

Hampshire

RG26 5EG

REGISTERED NUMBER:

06485233 (England and Wales)

ACCOUNTANTS:

Randall Accountancy Limited

22 The Crofts

Basingstoke

Hampshire

RG22 4RF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

17,295

26,330

17,295

26,330

CURRENT ASSETS

Debtors

6

636,177

579,227

Cash at bank

234,085

416,602

870,262

995,829

CREDITORS

Amounts falling due within one year

7

834,287

957,336

NET CURRENT ASSETS

35,975

38,493

TOTAL ASSETS LESS CURRENT LIABILITIES

53,270

64,823

CREDITORS

Amounts falling due after more than one year

8

5,000

15,000

NET ASSETS

48,270

49,823

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

48,269

49,822

SHAREHOLDERS' FUNDS

48,270

49,823

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 August 2025 and were signed by:

B C Matthews - Director

1.	STATUTORY INFORMATION

Led Teck UK 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 February 2024

and 31 January 2025

2,177

AMORTISATION

At 1 February 2024

and 31 January 2025

2,177

NET BOOK VALUE

At 31 January 2025

-

At 31 January 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2024

and 31 January 2025

33,037

4,869

37,906

DEPRECIATION

At 1 February 2024

8,259

3,317

11,576

Charge for year

8,259

776

9,035

At 31 January 2025

16,518

4,093

20,611

NET BOOK VALUE

At 31 January 2025

16,519

776

17,295

At 31 January 2024

24,778

1,552

26,330

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

349,587

116,878

Other debtors

286,590

462,349

636,177

579,227

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

165,129

400,968

Amounts owed to group undertakings

180,589

161,173

Taxation and social security

287,873

163,884

Other creditors

190,696

221,311

834,287

957,336

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans

5,000

15,000

9.	FINANCIAL INSTRUMENTS

In order to mitigate the risk of foreign exchange variations the company enters into contracts to forward purchase US$ in advance. At the balance sheet date the company had committed to purchase varying dollar contracts expiring in the next 12 months.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

£

1

Ordinary

£1

1

1

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by BM8 Holdings Limited, the parent company and sole shareholder.

The parent company has its registered office and place of business at Unit 25 Campbell Court, Basingstoke, Hampshire, RG26 5EG.