Techpoint Distribution Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07813529

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		10,368		15,552
Tangible Assets	5		357,847		381,795

			368,215		397,347
CURRENT ASSETS
Stocks	6	852,088		707,556
Debtors	7	593,550		316,362
Cash at bank and in hand		241,056		317,718

		1,686,694		1,341,636
Creditors: Amounts Falling Due Within One Year	8	(226,047 )		(186,438 )

NET CURRENT ASSETS (LIABILITIES)			1,460,647		1,155,198

TOTAL ASSETS LESS CURRENT LIABILITIES			1,828,862		1,552,545

Creditors: Amounts Falling Due After More Than One Year	9		(208,080 )		(110,350 )

NET ASSETS			1,620,782		1,442,195

CAPITAL AND RESERVES
Called up share capital	10		100		1
Profit and Loss Account			1,620,682		1,442,194

SHAREHOLDERS' FUNDS			1,620,782		1,442,195

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Techpoint Distribution Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ricky Shah

Director

12/01/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Techpoint Distribution Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07813529 . The registered office is Unit 9 7 West Road, Harlow, Essex, CM20 2DU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Website cost. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	0%
Fixtures & Fittings	20% WDV
Computer Equipment	20% WDV

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 13 (2024: 17)

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Techpoint Distribution Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Intangible Assets

	Other Intangible Assets
	£
Cost
As at 1 November 2024	25,920

As at 31 October 2025	25,920

Amortisation
As at 1 November 2024	10,368
Provided during the period	5,184

As at 31 October 2025	15,552

Net Book Value
As at 31 October 2025	10,368

As at 1 November 2024	15,552

5. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 November 2024	351,442	65,149	416,591
Additions	-	41,947	41,947
Disposals	(40,119 )	-	(40,119 )

As at 31 October 2025	311,323	107,096	418,419

Depreciation
As at 1 November 2024	-	34,796	34,796
Provided during the period	-	25,776	25,776

As at 31 October 2025	-	60,572	60,572

Net Book Value
As at 31 October 2025	311,323	46,524	357,847

As at 1 November 2024	351,442	30,353	381,795

6. Stocks

	2025	2024
	£	£
Finished goods	852,088	707,556

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Techpoint Distribution Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	133,845	141,540
Other debtors	459,705	174,822

	593,550	316,362

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	8,192	15,033
Other creditors	40,988	45,852
Taxation and social security	176,867	125,553

	226,047	186,438

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	110,350
Other creditors	208,080	-

	208,080	110,350

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	1