| Entech Technical Solutions Limited |
| Registered number: |
03547260 |
| Balance Sheet |
| as at 30 April 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
3 |
|
|
79,759 |
|
|
106,346 |
| Tangible assets |
4 |
|
|
207,476 |
|
|
225,166 |
|
|
|
|
287,235 |
|
|
331,512 |
|
| Current assets |
| Debtors |
5 |
|
1,000,468 |
|
|
767,816 |
| Cash at bank and in hand |
|
|
368 |
|
|
7,200 |
|
|
|
1,000,836 |
|
|
775,016 |
|
| Creditors: amounts falling due within one year |
7 |
|
(877,803) |
|
|
(633,275) |
|
| Net current assets |
|
|
|
123,033 |
|
|
141,741 |
|
| Total assets less current liabilities |
|
|
|
410,268 |
|
|
473,253 |
|
| Creditors: amounts falling due after more than one year |
8 |
|
|
(112,935) |
|
|
(161,126) |
|
|
| Net assets |
|
|
|
297,333 |
|
|
312,127 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Revaluation reserve |
10 |
|
|
85,000 |
|
|
85,000 |
| Profit and loss account |
|
|
|
212,233 |
|
|
227,027 |
|
| Shareholders' funds |
|
|
|
297,333 |
|
|
312,127 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
| F Addati |
| Director |
| Approved by the board on 16 January 2026 |
|
| Entech Technical Solutions Limited |
| Notes to the Accounts |
| for the year ended 30 April 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
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 rendering of services. Turnover from the rendering of services is recognised by reference to the invoice date. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
Motor vehicles |
10% reducing balance |
|
Leasehold land and buildings |
10% reducing balance |
|
Fixtures, fittings, tools and equipment* |
20% reducing balance |
|
*Depreciation is not provided on the company database cost of £85,000 included under this category as the directors consider the amount at cost to be its carrying value. |
|
Leases |
|
Under IFRS16, the Company recognises leases as right-of-use assets and corresponding lease liabilities at the lease commencement date. The lease liability is initially measured at the present value of lease payments over the lease term. Right-of-use assets are initially measured at cost and subsequently depreciated over the shorter of the asset's useful life and the lease term. |
|
|
Assets purchases under finance leases and hire purchase contracts |
|
Assets acquired under finance leases and hire purchase contracts are recognised as assets and corresponding liabilities when the company has the ability to control the assets. These assets are initially recognised at the lower of the fair value of the asset and the present value of the minimum lease payments. The corresponding liability is recognized within borrowings in the statement of financial position. Subsequently, the assets are depreciated over their useful life, and the finance charge is allocated to accounting periods over the duration of the hire purchase agreement, based on a pattern that reflects a constant periodic rate of interest on the remaining balance of the liability. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
6 |
|
7 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
|
|
|
|
|
|
|
Right of use asset |
|
Cost |
|
At 1 May 2024 |
132,933 |
|
At 30 April 2025 |
132,933 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 May 2024 |
26,587 |
|
Provided during the year |
26,587 |
|
At 30 April 2025 |
53,174 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 April 2025 |
79,759 |
|
At 30 April 2024 |
106,346 |
|
|
|
|
|
|
|
|
|
|
| 4 |
Tangible fixed assets |
|
|
Land and buildings |
|
Fixtures, fittings and equipment |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
£ |
|
Cost |
|
At 1 May 2024 |
77,393 |
|
277,599 |
|
136,905 |
|
491,897 |
|
At 30 April 2025 |
77,393 |
|
277,599 |
|
136,905 |
|
491,897 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 May 2024 |
61,769 |
|
179,950 |
|
25,012 |
|
266,731 |
|
Charge for the year |
3,971 |
|
2,530 |
|
11,189 |
|
17,690 |
|
At 30 April 2025 |
65,740 |
|
182,480 |
|
36,201 |
|
284,421 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 April 2025 |
11,653 |
|
95,119 |
|
100,704 |
|
207,476 |
|
At 30 April 2024 |
15,624 |
|
97,649 |
|
111,893 |
|
225,166 |
|
|
|
| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors (note 6) |
532,754 |
|
367,137 |
|
Other debtors |
|
90,156 |
|
90,487 |
|
Prepayments and accrued income |
377,558 |
|
310,192 |
|
|
|
|
|
|
1,000,468 |
|
767,816 |
|
|
|
|
|
|
|
|
|
| 6 |
Trade debtors |
|
|
Trade debtors represent amounts factored with the company's factoring agents |
|
|
|
| 7 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdrafts |
124,742 |
|
106,524 |
|
Obligations under finance lease and hire purchase contracts |
15,197 |
|
15,197 |
|
Trade creditors |
21,688 |
|
19,358 |
|
Right of use liability - office lease |
|
26,587 |
|
26,587 |
|
Taxation and social security costs |
124,685 |
|
130,104 |
|
Other creditors (note 9) |
564,904 |
|
335,505 |
|
|
|
|
|
|
877,803 |
|
633,275 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
5,465 |
|
15,746 |
|
Obligations under finance lease and hire purchase contracts |
55,926 |
|
71,123 |
|
Right of use liability - office lease |
|
51,544 |
|
74,257 |
|
|
|
|
|
|
112,935 |
|
161,126 |
|
|
|
|
|
|
|
|
|
| 9 |
Other creditors and provisions |
|
|
Other creditors include an amount of £493,944 representing advances from the company's factoring agents (2024 - £322,262). |
|
Provision for deferred tax has not been provided as the directors consider that temporary timing differences are not likely to reverse. |
|
|
| 10 |
Revaluation reserve |
2025 |
|
2024 |
| £ |
£ |
|
|
At 1 May 2024 |
85,000 |
|
85,000 |
|
|
At 30 April 2025 |
85,000 |
|
85,000 |
|
|
|
|
|
|
|
|
|
|
| 11 |
Other information |
|
|
Entech Technical Solutions Limited is a private company limited by shares and incorporated in England. Its registered office is:"Suite 11, KD Tower, Cotterells, Hemel Hempstead, HP1 1FW |