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TENDENCY TECH LTD

Registered Number
15772423
(England and Wales)

Unaudited Financial Statements for the Period ended
30 June 2025

TENDENCY TECH LTD
Company Information
for the period from 11 June 2024 to 30 June 2025

Director | ZHU, Zhifeng

Registered Address | Mappin House
| 4 Winsley Street
| London
| W1W 8HF

Registered Number | 15772423 (England and Wales)

TENDENCY TECH LTD
Statement of Financial Position
30 June 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 6,806 |  |
Cash at bank and on hand |  | 11,851 |  |
|  | 18,657 |  |
Creditors amounts falling due within one year | 4 | (26,638) |  |
Net current assets (liabilities) |  |  |  | (7,981)
Total assets less current liabilities |  |  |  | (7,981)
Net assets |  |  |  | (7,981)
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | (8,081)
Shareholders' funds |  |  |  | (7,981)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 February 2026, and are signed on its behalf by:
ZHU, Zhifeng Director Registered Company No. 15772423

TENDENCY TECH LTD
Notes to the Financial Statements
for the period ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A, as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 2

3. | Debtors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Other debtors | 2,243
| Prepayments and accrued income | 4,563
| Total | 6,806

4. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Trade creditors / trade payables | 544
| Amounts owed to related parties | 26,088
| Taxation and social security | 6
| Total | 26,638