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Registered number: 00577868
Techna International Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Techna International Limited
Contents
Contents

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

Page 1
Techna International Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 00577868

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,308,378 |  | 2,399,606
Investments | 5 |  | 40 |  | 40
|  |  | 2,308,418 |  | 2,399,646
CURRENT ASSETS
Stocks |  | 864,834 |  | 848,148 |
Debtors | 6 | 527,258 |  | 545,213 |
Cash at bank and in hand |  | 277,754 |  | 358,534 |
|  | 1,669,846 |  | 1,751,895 |
Creditors: Amounts Falling Due Within One Year | 7 | (559,852 ) |  | (600,487 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,109,994 |  | 1,151,408
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,418,412 |  | 3,551,054
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (307,824 ) |  | (349,969 )
NET ASSETS |  |  | 3,110,588 |  | 3,201,085
CAPITAL AND RESERVES
Called up share capital | 9 |  | 50,000 |  | 50,000
Other reserves |  |  | 552 |  | 552
Profit and Loss Account |  |  | 3,060,036 |  | 3,150,533
SHAREHOLDERS' FUNDS |  |  | 3,110,588 |  | 3,201,085

Page 1
Page 2
Techna International Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 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

J R Mestitz Director
9 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Techna International Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Techna International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00577868 . The registered office is 1 Metro Centre, Dwight Road, Watford, Hertfordshire, WD18 9HG.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development. It was amortised to profit and loss account over its estimated economic life.
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:

Freehold | 1% straight line basis
Plant & Machinery | 20% straight line basis
Motor Vehicles | 25% straight line basis
Fixtures & Fittings | 10% straight line basis

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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
The tax expense for the year comprises current and deferred tax.
Deferred tax balances are recognised in respect of timing differences that have originated but not reversed by the balance sheet date.
Current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.8. Research and development expenditure
Research and development expenditure is written off in the profit and loss account in the year in which it is incurred except for development expenditure incurred on individual projects. Where the recoverability of this development expenditure can be foreseen with reasonable assurance it is capitalised and amortised in line with sales from the relevant projects.
2.9. Consolidation
The company and its subsidiary comprise a small group. The company has therefore taken advantage of the exemption provided by section 398 of the Companies Act 2006 not to prepare group financial statements.
Page 3
Page 4
Techna International Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2024: 24)
23 24
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 2,119,577 | 60,908 | 73,506 | 976,023 | 3,230,014
Additions | - | - | - | 5,594 | 5,594
As at 30 September 2025 | 2,119,577 | 60,908 | 73,506 | 981,617 | 3,235,608
Depreciation
As at 1 October 2024 | 152,682 | 31,584 | 35,642 | 610,500 | 830,408
Provided during the period | 21,196 | 12,181 | 12,647 | 50,798 | 96,822
As at 30 September 2025 | 173,878 | 43,765 | 48,289 | 661,298 | 927,230
Net Book Value
As at 30 September 2025 | 1,945,699 | 17,143 | 25,217 | 320,319 | 2,308,378
As at 1 October 2024 | 1,966,895 | 29,324 | 37,864 | 365,523 | 2,399,606

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 40
As at 30 September 2025 | 40
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 40
As at 1 October 2024 | 40

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 358,405 |  | 380,228
Prepayments and accrued income | 50,561 |  | 47,666
Other debtors | 23,018 |  | 31,767
Deferred tax current asset | 95,274 |  | 85,552
| 527,258 |  | 545,213

Page 4
Page 5
Techna International Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 421,922 |  | 424,749
Social security and other taxes | 17,105 |  | 18,717
VAT | 108,646 |  | 114,948
Other creditors | 5,154 |  | 452
Accruals | 5,225 |  | 39,821
Amounts owed to group undertakings | 1,800 |  | 1,800
| 559,852 |  | 600,487

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to related parties | 307,824 |  | 349,969

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 50,000 |  | 50,000

Page 5