REGISTERED NUMBER: 01988467 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Technical Services (UK) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

G A McMahon (Deceased)

J M Kay

A G McMahon

J L McMahon

SECRETARY:

J L McMahon

REGISTERED OFFICE:

Unit 6, Scandinavia Court

Chain Bar Road

Cleckheaton

West Yorkshire

BD19 3QW

REGISTERED NUMBER:

01988467 (England and Wales)

ACCOUNTANTS:

Stirk Lambert & Co

Chartered Accountants

Russell Chambers

61a North Street

Keighley

West Yorkshire

BD21 3DS

FIXED ASSETS

Tangible assets

5

157,504

179,956

CURRENT ASSETS

Stocks

143,836

322,873

Debtors

6

163,914

583,197

Cash at bank and in hand

810,875

941,441

1,118,625

1,847,511

CREDITORS

Amounts falling due within one year

7

488,270

1,295,303

NET CURRENT ASSETS

630,355

552,208

TOTAL ASSETS LESS CURRENT LIABILITIES

787,859

732,164

PROVISIONS FOR LIABILITIES

8

39,323

39,091

NET ASSETS

748,536

693,073

CAPITAL AND RESERVES

Called up share capital

6

6

Retained earnings

748,530

693,067

SHAREHOLDERS' FUNDS

748,536

693,073

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 directors acknowledge their 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 Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

J M Kay - Director

1.	STATUTORY INFORMATION

Technical Services (UK) 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the the amounts received or receivable for goods and services provided to customers, excluding VAT.

Tangible fixed assets

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

Alterations to leasehold property

-

over the period of the lease

Plant & machinery

-

25% on reducing balance

Fixtures & fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Stocks

Stocks have been valued at lower of cost and net realisable value. Cost includes cost of purchase and overheads incurred in bringing stocks to present condition. Overheads have been applied on the basis of normal level of activity. Net realisable value has been taken as estimated selling price less all further costs to completion and estimated selling and distribution costs.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Operating leases

Where the company has entered into an operating lease the rental charges are charged to the profit and loss account on a straight line basis over the period of the lease.

Transactions in foreign currencies

Transactions in foreign currencies are converted into sterling using the rate of exchange at the date of the transaction. Assets and liabilities which are denominated in foreign currencies are converted into sterling at the exchange rate ruling at the balance sheet date. Exchange differences are taken into account in arriving at the operating result.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 10 ) .

5.	TANGIBLE FIXED ASSETS

Alterations

to

leasehold

Plant &

Fixtures

property

machinery

& fittings

£

£

£

COST

At 1 April 2024

368,195

151,926

120,275

Additions

-

2,500

1,414

At 31 March 2025

368,195

154,426

121,689

DEPRECIATION

At 1 April 2024

246,700

128,475

99,459

Charge for year

9,915

6,553

5,556

At 31 March 2025

256,615

135,028

105,015

NET BOOK VALUE

At 31 March 2025

111,580

19,398

16,674

At 31 March 2024

121,495

23,451

20,816

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

5,001

79,154

724,551

Additions

-

1,172

5,086

At 31 March 2025

5,001

80,326

729,637

DEPRECIATION

At 1 April 2024

-

69,961

544,595

Charge for year

-

5,514

27,538

At 31 March 2025

-

75,475

572,133

NET BOOK VALUE

At 31 March 2025

5,001

4,851

157,504

At 31 March 2024

5,001

9,193

179,956

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

127,008

458,518

Other debtors

16,155

15,997

Corporate taxation

-

58,542

Prepayments & accrued income

20,751

50,140

163,914

583,197

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

125,348

879,653

Corporate taxation

81,283

52,637

Social security & other taxes

15,568

14,606

VAT

45,839

46,695

Directors' current accounts

206,232

280,608

Accrued expenses

14,000

21,104

488,270

1,295,303

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

39,323

39,091

Deferred

tax

£

Balance at 1 April 2024

39,091

Transfer profit & loss account

232

Balance at 31 March 2025

39,323

9.	ULTIMATE CONTROLLING PARTY

The directors control the company by virtue of their shareholding.

The following reproduces the text of the report prepared for the directors 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Technical Services (UK) Limited for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Technical Services (UK) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Technical Services (UK) Limited and state those matters that we have agreed to state to the Board of Directors of Technical Services (UK) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Technical Services (UK) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Technical Services (UK) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Technical Services (UK) Limited. You consider that Technical Services (UK) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Technical Services (UK) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Stirk Lambert & Co

Chartered Accountants

Russell Chambers

61a North Street

Keighley

West Yorkshire

BD21 3DS

23 December 2025