REGISTERED NUMBER: 04486627 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Tectonic Digital Systems Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTOR:

N B May

SECRETARY:

Mrs T J May

REGISTERED OFFICE:

Unit 7B

Southbourne Business Park

Courtlands Road

Eastbourne

East Sussex

BN22 8UY

REGISTERED NUMBER:

04486627 (England and Wales)

ACCOUNTANTS:

Caburn Accountants Limited

Chartered Certified Accountants

First Floor,

The Estate Office

The Green, Lewes Road

Ringmer

East Sussex

BN8 5QE

FIXED ASSETS

Tangible assets

4

26,045

28,951

CURRENT ASSETS

Stocks

1,000

1,000

Debtors

5

9,405

16,281

Cash at bank and in hand

35,308

46,264

45,713

63,545

CREDITORS

Amounts falling due within one year

6

28,216

33,219

NET CURRENT ASSETS

17,497

30,326

TOTAL ASSETS LESS CURRENT LIABILITIES

43,542

59,277

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

43,538

59,273

SHAREHOLDERS' FUNDS

43,542

59,277

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 December 2025 and were signed by:

N B May - Director

1.	STATUTORY INFORMATION

Tectonic Digital Systems 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.

Tangible fixed assets

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

Improvements to property

-

2% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

21,185

79,093

2,542

Additions

-

1,860

-

At 31 March 2025

21,185

80,953

2,542

DEPRECIATION

At 1 April 2024

6,632

67,845

2,529

Charge for year

424

3,277

3

At 31 March 2025

7,056

71,122

2,532

NET BOOK VALUE

At 31 March 2025

14,129

9,831

10

At 31 March 2024

14,553

11,248

13

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

46,239

53,708

202,767

Additions

-

-

1,860

At 31 March 2025

46,239

53,708

204,627

DEPRECIATION

At 1 April 2024

43,921

52,889

173,816

Charge for year

579

483

4,766

At 31 March 2025

44,500

53,372

178,582

NET BOOK VALUE

At 31 March 2025

1,739

336

26,045

At 31 March 2024

2,318

819

28,951

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

6,014

13,491

Prepayments

3,391

2,790

9,405

16,281

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

9,898

10,399

Tax

4,380

8,349

Social security and other taxes

10,995

9,031

Other creditors

-

2,591

Directors' current accounts

293

293

Accrued expenses

2,650

2,556

28,216

33,219

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Caburn Accountants Limited

Chartered Certified Accountants

First Floor,

The Estate Office

The Green, Lewes Road

Ringmer

East Sussex

BN8 5QE

3 December 2025