REGISTERED NUMBER: 10373070 (England and Wales)

TECHNICA HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr J D Davison

REGISTERED OFFICE:

Cherry Tree Business Park

Estate Road No.5

Grimsby

N E Lincolnshire

DN31 2TX

REGISTERED NUMBER:

10373070 (England and Wales)

ACCOUNTANTS:

Duncan and Toplis Limited

Pinnacle House

1 Pinnacle Way,

Derby

Derbyshire

DE24 8ZS

FIXED ASSETS

Investments

4

1,140,267

1,140,167

CURRENT ASSETS

Debtors

5

413,451

233,483

Cash at bank

5,446

1,595

418,897

235,078

CREDITORS

Amounts falling due within one year

6

1,545,665

1,369,741

NET CURRENT LIABILITIES

(1,126,768

)

(1,134,663

)

TOTAL ASSETS LESS CURRENT LIABILITIES

13,499

5,504

CAPITAL AND RESERVES

Called up share capital

7

106

106

Retained earnings

13,393

5,398

SHAREHOLDERS' FUNDS

13,499

5,504

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 25 September 2025 and were signed by:

Mr J D Davison - Director

1.	STATUTORY INFORMATION

Technica Holdings 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.

Preparation of consolidated financial statements

The financial statements contain information about Technica Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

1,140,167

Additions

100

At 31 March 2025

1,140,267

NET BOOK VALUE

At 31 March 2025

1,140,267

At 31 March 2024

1,140,167

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Directors' current accounts

413,451

233,483

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed to group undertakings

1,364,965

1,180,963

Other creditors

180,700

188,171

Accruals and deferred income

-

607

1,545,665

1,369,741

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary shares of £1 each

1

100

100

2

Ordinary "A" shares of £1 each

1

2

2

3

Ordinary "B" shares of £1 each

1

3

3

1

Ordinary "C" shares of £1 each

1

1

1

106

106

The Ordinary shares above have full voting, dividend and capital distribution rights, they do not confer any rights of redemption. The Ordinary A, B & C shares have no voting rights or rights to assets on a distribution, other than repayment of capital paid. The shares have a right to dividends only as decided at the discretion of the directors.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mr J D Davison

Balance outstanding at start of year

233,483

174,432

Amounts advanced

413,466

240,551

Amounts repaid

(233,600

)

(181,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

413,349

233,483

Interest was charged on the director's advances at the HM Revenue & Customs official rate of 2.25% per annum.

The outstanding advances were repaid within nine months of the year end.