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Teknicor UK Limited Registered number: 11033854 Information for filing with the Registrar For the year ended 31 July 2025
|  | 11033854 31 July 2025
TEKNICOR UK LIMITED REGISTERED NUMBER: 11033854 STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 290,242 |  | 260,165 |
Cash at bank and in hand | 5 | 164,834 |  | 104,785 |
|  | 455,076 |  | 364,950 |
Creditors: amounts falling due within one year | 6 | (2,970,993) |  | (2,839,274) |
Net current liabilities |  |  | (2,515,917) |  | (2,474,324)
Total assets less current liabilities |  |  | (2,515,917) |  | (2,474,324)
Net liabilities |  |  | (2,515,917) |  | (2,474,324)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account | 8 |  | (2,516,017) |  | (2,474,424)
|  |  | (2,515,917) |  | (2,474,324)
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 comprehensive income 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 on 6 October 2025.
Xiao F. BI
Director
The notes on pages 2 to 6 form part of these financial statements. Page 1
|  | 11033854 31 July 2025
TEKNICOR UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Teknicor UK Limited is a private limited company, registered by shares, registered number 11033854 and incorporated in England and Wales. The address of its registered office is 124 City Road, London, United Kingdom, EC1V 2NX. The principal activity of the Company continued to be that of providing information technology consultancy services. 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 | Going concern
Total liabilities exceed current assets at the balance sheet date. The Directors consider however that the Company has sufficient support from its Directors, Shareholders and Creditors to allow it to fulfill its financial obligations for at least a period of 12 months from the approval of these financial statements. Accordingly the Directors consider that it is appropriate to prepare the accounts on a going concern basis. Page 2
|  | 11033854 31 July 2025
TEKNICOR UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP as this is the currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest £. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'administrative expenses'.
| 2.4 | 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: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
|  | 11033854 31 July 2025
TEKNICOR UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to related parties.
| 2.9 | Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense. 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024: 6).
Page 4
|  | 11033854 31 July 2025
TEKNICOR UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 50,340 | 1,140
| Amounts owed by group undertakings | 100,658 | 127,626
| Amounts owed by connected companies | - | 48,320
| Other debtors | 63,132 | 51,301
| Prepayments and accrued income | 76,112 | 31,778
|  | 290,242 | 260,165
| Amounts owed by group and connected undertakings are unsecured, interest free and repayable on demand.
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 164,834 | 104,785
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 5,912
| Amounts owed to group undertakings | 2,064,316 | 2,573,778
| Amounts owed to connected companies | 326,154 | -
| Other taxation and social security | 15,787 | 4,683
| Other creditors | 30,090 | 36,036
| Accruals and deferred income | 534,646 | 218,865
|  | 2,970,993 | 2,839,274
| Amounts owed to group and connected undertakings are unsecured, interest free and repayable on demand.
Page 5
|  | 11033854 31 July 2025
TEKNICOR UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 -100) Ordinary shares of £1.00 each | 100 | 100
8. | Reserves
Profit and loss account The profit and loss reserve represents accumulated profits and losses less any dividends paid during the year.
9. | Related party transactions
| The Company has taken advantage of the exemption offered by Financial Reporting Standard 102 (Section 33) from the requirement to disclose transactions with other group companies that are 100% owned. At the year end, the Company owed £326,154 to Teknicor Corporation, a company connected by common ownership (2024: £48,320 was owed to Teknicor UK Limited).
10. | Controlling party
The parent of the Company is Teknicor International Sàrl, a company incorporated in Luxembourg, with a registered address of 7 Rue Guillaume, J. Kroll, L-1882 Luxembourg.
Page 6