TECHENG42 LTD


Director	LEVER, Mark


Registered Address	Unit 10, Homelands Commercial Centre Vale Road
	Bishops Cleeve
	Cheltenham
	GL52 8PX


Registered Number	11182735 (England and Wales)

Balance Sheet as at
28 February 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		60		150
			60		150
Current assets
Debtors		17,805		18,717
Cash at bank and on hand		482		717
		18,287		19,434
Creditors amounts falling due within one year	4	(12,028)		(6,929)
Net current assets (liabilities)			6,259		12,505
Total assets less current liabilities			6,319		12,655
Net assets			6,319		12,655
Capital and reserves
Called up share capital			100		100
Profit and loss account			6,219		12,555
Shareholders' funds			6,319		12,655

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 Director acknowledges 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 Director on 10 October 2025, and are signed on its behalf by:

LEVER, Mark
Director
Registered Company No. 11182735

TECHENG42 LTD

Notes to the Financial Statements
for the year ended 28 February 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	4
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 March 24	1,705	890	2,595
At 28 February 25	1,705	890	2,595
Depreciation and impairment
At 01 March 24	1,555	890	2,445
Charge for year	90	-	90
At 28 February 25	1,645	890	2,535
Net book value
At 28 February 25	60	-	60
At 29 February 24	150	-	150

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	120
Other creditors	12,028	6,809
Total	12,028	6,929


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Directors advances, credits and guarantees
	The director is owed £12,028 (2024 - £6,809) by the business, which is payable on demand. No interest or charges have been levied by the director.