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REGISTERED NUMBER: 02887155 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

TEN AUTOMOTIVE EQUIPMENT LTD

TEN AUTOMOTIVE EQUIPMENT LTD (REGISTERED NUMBER: 02887155) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| TEN AUTOMOTIVE EQUIPMENT LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTOR: | C Gostling

| REGISTERED OFFICE: | Unit 3 Lubeck Road

| North Lynn Industrial Estate

| Kings Lynn

| Norfolk

| PE30 2JE

| REGISTERED NUMBER: | 02887155 (England and Wales)

| ACCOUNTANTS: | Thompson Taraz Rand Ltd

| Chartered Accountants

| 10 Jesus Lane

| Cambridge

| Cambridgeshire

| CB5 8BA

TEN AUTOMOTIVE EQUIPMENT LTD (REGISTERED NUMBER: 02887155) |

BALANCE SHEET

30 APRIL 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 38,893 |  | 47,034 |  |

CURRENT ASSETS

Stocks | 81,269 |  | 93,751 |  |

Debtors | 6 | 104,381 |  | 80,096 |  |

Cash and cash equivalents | 53,647 |  | 66,093 |  |

239,297 |  | 239,940 |  |

CREDITORS

Amounts falling due within one year | 7 | (61,672 | ) | (82,234 | ) |

NET CURRENT ASSETS | 177,625 |  | 157,706 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 216,518 |  | 204,740 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (1,389 | ) |

NET ASSETS | 216,518 |  | 203,351 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 216,418 |  | 203,251 |  |

SHAREHOLDERS' FUNDS | 216,518 |  | 203,351 |  |

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 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.

TEN AUTOMOTIVE EQUIPMENT LTD (REGISTERED NUMBER: 02887155) |

BALANCE SHEET - continued

30 APRIL 2025

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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 January 2026 and were signed by:

C Gostling - Director

TEN AUTOMOTIVE EQUIPMENT LTD (REGISTERED NUMBER: 02887155) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Ten Automotive Equipment Ltd 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

| Critical accounting judgements and key sources of estimation uncertainty

| Useful economic lives of tangible fixed assets:

| Tangible fixed assets are depreciated over their expected useful lives taking into consideration residual values, where appropriate. The actual lives of the assets and residual values are assessed and amended when necessary to reflect the current estimates based on economic utilization and physical condition of the assets.

| Doubtful debts:

| The company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade debtors , management considers factors including the current credit rating of the debtor, the ageing of the debtor and historical experience regarding payment history.

| Turnover

| Turnover is derived from the servicing, maintenance and calibration of automotive diagnostic equipment in the United Kingdom and represents Installation chargers and maintenance income receivable in respect of the year excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Stocks

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

| Financial instruments

| Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

TEN AUTOMOTIVE EQUIPMENT LTD (REGISTERED NUMBER: 02887155) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 8 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 199,075 |  |

| DEPRECIATION

| At 1 May 2024 | 152,041 |  |

| Charge for year | 8,141 |  |

| Eliminated on disposal | (3,865 | ) |

| Reclassification/transfer | 3,865 |  |

| At 30 April 2025 | 160,182 |  |

| NET BOOK VALUE

| At 30 April 2025 | 38,893 |  |

| At 30 April 2024 | 47,034 |  |

TEN AUTOMOTIVE EQUIPMENT LTD (REGISTERED NUMBER: 02887155) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 May 2024 | 32,198 |  |

| Transfer to ownership | (13,604 | ) |

| At 30 April 2025 | 18,594 |  |

| DEPRECIATION

| At 1 May 2024 | 15,958 |  |

| Charge for year | 2,324 |  |

| Transfer to ownership | (8,983 | ) |

| At 30 April 2025 | 9,299 |  |

| NET BOOK VALUE

| At 30 April 2025 | 9,295 |  |

| At 30 April 2024 | 16,240 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 83,629 |  | 68,293 |  |

| Other debtors | 20,752 |  | 11,803 |  |

104,381 |  | 80,096 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 1,389 |  | 2,778 |  |

| Trade creditors | 18,981 |  | 45,873 |  |

| Taxation and social security | 35,488 |  | 30,136 |  |

| Other creditors | 5,814 |  | 3,447 |  |

61,672 |  | 82,234 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 1,389 |  |

TEN AUTOMOTIVE EQUIPMENT LTD (REGISTERED NUMBER: 02887155) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 1,389 |  | 4,167 |  |

| All liabilities held under hire purchase agreements at the balance sheet date are secured against the assets to which they relate.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

11. | OTHER FINANCIAL COMMITMENTS

| The company has a annual financial commitment of £43,200 in respect of the rental of its commercial property.

12. | RELATED PARTY DISCLOSURES

| During the year under review the company was charged rent of £43,200 (2024: £43.200) by an unicorporated entity controlled by the director. The amount outstanding at the balance sheet date is nil (2024: nil).

| The amount due to the director at the balance sheet date is £618 (2024: £118). This balance is repayable on demand and disclosed within other creditors.