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Technitool Ltd

Registered Number
05400471
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Technitool Ltd
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Mr A D White
| Mr A J Wilkinson

Company Secretary | Mr A J Wilkinson

Registered Address | Unit 5
| William Street
| Northampton
| NN1 3EW

Registered Number | 05400471 (England and Wales)

Technitool Ltd
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 2,810 |  |  |  | 3,475
|  |  |  | 2,810 |  |  |  | 3,475
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 15,000 |  |  |  | 18,500 |  |
Debtors |  | 41,950 |  |  |  | 37,201 |  |
Cash at bank and on hand |  | 73,712 |  |  |  | 84,106 |  |
|  | 130,662 |  |  |  | 139,807 |  |
Creditors amounts falling due within one year | 5 | (57,059) |  |  |  | (48,289) |  |
Net current assets (liabilities) |  |  |  | 73,603 |  |  |  | 91,518
Total assets less current liabilities |  |  |  | 76,413 |  |  |  | 94,993
Creditors amounts falling due after one year | 6 |  |  | (5,836) |  |  |  | (15,926)
Provisions for liabilities | 7 |  |  | (703) |  |  |  | (661)
Net assets |  |  |  | 69,874 |  |  |  | 78,406
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 4 |  |  |  | 4
Profit and loss account |  |  |  | 69,870 |  |  |  | 78,402
Shareholders' funds |  |  |  | 69,874 |  |  |  | 78,406

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 September 2025, and are signed on its behalf by:
Mr A D White Director
Mr A J Wilkinson Director Registered Company No. 05400471

Technitool Ltd
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| Technitool Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 5, William Street, Northampton, NN1 3EW.

| Statement of compliance
--- | ---
| These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

| Turnover policy
--- | ---
| Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| Operating leases
--- | ---
| Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

| Employee benefits
--- | ---
| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

| Defined benefit pension plan
--- | ---
| Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

| Current taxation
--- | ---
| The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

| Deferred tax
--- | ---
| Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Fixtures and fittings | - |  | 5
| Vehicles | 25 |  | -

| Stocks and work in progress
--- | ---
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Financial instruments
--- | ---
| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Government grants or assistance
--- | ---
| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 4

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 29,089 |  | 18,500 |  | 1,983 |  | 49,572
| Additions | - |  | - |  | 328 |  | 328
| Disposals | - |  | - |  | (416) |  | (416)
| At 31 March 25 | 29,089 |  | 18,500 |  | 1,895 |  | 49,484
| Depreciation and impairment
| At 01 April 24 | 27,796 |  | 16,987 |  | 1,314 |  | 46,097
| Charge for year | 323 |  | 378 |  | 292 |  | 993
| On disposals | - |  | - |  | (416) |  | (416)
| At 31 March 25 | 28,119 |  | 17,365 |  | 1,190 |  | 46,674
| Net book value
| At 31 March 25 | 970 |  | 1,135 |  | 705 |  | 2,810
| At 31 March 24 | 1,293 |  | 1,513 |  | 669 |  | 3,475

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 15,000 |  | 18,500
| Total | 15,000 |  | 18,500

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 6,508 |  | 11,057
| Bank borrowings and overdrafts | 10,648 |  | 10,648
| Taxation and social security | 36,152 |  | 22,026
| Other creditors | - |  | 857
| Accrued liabilities and deferred income | 3,751 |  | 3,701
| Total | 57,059 |  | 48,289

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 5,836 |  | 15,926
| Total | 5,836 |  | 15,926

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 703 |  | 661
| Total | 703 |  | 661