REGISTERED NUMBER: 08046082 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

TDI Solutions (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Cooper

I Cottington

A G Heath

REGISTERED OFFICE:

18-20 High Street

Stevenage

Hertfordshire

SG1 3EJ

BUSINESS ADDRESS:

67 Lingfield Road

Stevenage

Hertfordshire

SG15SQ

REGISTERED NUMBER:

08046082 (England and Wales)

ACCOUNTANTS:

Bracey's Accountants (Stevenage) Limited

18-20 High Street

Stevenage

Hertfordshire

SG1 3EJ

FIXED ASSETS

Intangible assets

5

791

1,054

Tangible assets

6

22,574

26,600

23,365

27,654

CURRENT ASSETS

Debtors

7

558,381

523,614

Cash at bank

1,067,962

826,414

1,626,343

1,350,028

CREDITORS

Amounts falling due within one year

8

801,678

393,266

NET CURRENT ASSETS

824,665

956,762

TOTAL ASSETS LESS CURRENT LIABILITIES

848,030

984,416

PROVISIONS FOR LIABILITIES

4,440

5,255

NET ASSETS

843,590

979,161

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

843,390

978,961

843,590

979,161

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 2 September 2025 and were signed on its behalf by:

A G Heath - Director

1.	STATUTORY INFORMATION

TDI Solutions (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.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Development costs

25% reducing balance

Goodwill

25% reducing balance

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 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.

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of

business.

Trade debtors are recognised at the transaction price. Trade debtors are reviewed quarterly for any bad debts, any adjustment is made accordingly through the profit and loss account.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5.	INTANGIBLE FIXED ASSETS

Development

Goodwill

costs

Totals

£

£

£

COST

At 1 May 2024

and 30 April 2025

500,000

1,100

501,100

AMORTISATION

At 1 May 2024

500,000

46

500,046

Amortisation for year

-

263

263

At 30 April 2025

500,000

309

500,309

NET BOOK VALUE

At 30 April 2025

-

791

791

At 30 April 2024

-

1,054

1,054

6.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

14,388

51,904

12,000

9,608

87,900

Additions

175

364

-

2,515

3,054

At 30 April 2025

14,563

52,268

12,000

12,123

90,954

DEPRECIATION

At 1 May 2024

11,902

33,301

9,864

6,233

61,300

Charge for year

643

4,692

535

1,210

7,080

At 30 April 2025

12,545

37,993

10,399

7,443

68,380

NET BOOK VALUE

At 30 April 2025

2,018

14,275

1,601

4,680

22,574

At 30 April 2024

2,486

18,603

2,136

3,375

26,600

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

548,939

517,408

Other debtors

9,442

6,206

558,381

523,614

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,872

-

Trade creditors

236,521

264,194

Amounts owed to group undertakings

41,736

25,519

Taxation and social security

82,746

88,516

Other creditors

436,803

15,037

801,678

393,266

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £340,000 were paid to the directors .

Transactions with directors

2025

At 1 May2024

Advances todirector

Repaymentsby director

At 30 April2025

£

£

£

£

Mr Antony George Heath

(270

)

480

(210

)

-

David John Cooper

(5800

)

85,330

(86,330

)

(6,800

)

Iain Cottington

(5,817

)

85,330

(86,360

)

(6,847

)

2024

At 1 May2024

Advances todirector

ntsby director

At 30 April2024

£

£

£

£

Mr Antony George Heath

(772

)

502

-

(270

)

David John Cooper

(980

)

98,992

(103,812

)

(5,800

)

Iain Cottington

(1,002

)

98,997

(103,812

)

(5,817

)

These loans are provided interest free and are repayable on demand.

Summary of transactions with other related parties

At the balance sheet date, the company owed £30,899 to M Tech 66 Limited and £10,837 to Heath Company Holding, companies connected by common directorship. This loan is interest free and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is A G Heath.