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Company No: 04094727 (England and Wales)

# TECNICOOL SERVICES LTD

### Abridged Unaudited Financial Statements
For the financial year ended 31 December 2025

TECNICOOL SERVICES LTD

## Abridged Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

TECNICOOL SERVICES LTD

## COMPANY INFORMATION

For the financial year ended 31 December 2025
TECNICOOL SERVICES LTD

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2025

DIRECTOR | Lee Mcculloch

SECRETARY | Ashley Mcculloch

REGISTERED OFFICE | Unit 1
| Posterngate Farm
| Harts Lane
| South Godstone
| RH9 8LZ
| United Kingdom

COMPANY NUMBER | 04094727 (England and Wales)

ACCOUNTANT | Synergee
| Pluto House
| 6 Vale Avenue
| Tunbridge Wells
| TN1 1DJ

TECNICOOL SERVICES LTD

## BALANCE SHEET

As at 31 December 2025
TECNICOOL SERVICES LTD

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 31.12.25 |  | 31.12.24
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 92,125 |  | 126,326
|  | 92,125 |  | 126,326
Current assets |  |  |  |
Stocks |  | 2,000 |  | 2,000
Debtors |  | 1,021,919 |  | 632,682
Cash at bank and in hand |  | 940,044 |  | 965,950
|  | 1,963,963 |  | 1,600,632
Creditors: amounts falling due within one year |  | ( 246,523) |  | ( 236,596)
Net current assets |  | 1,717,440 |  | 1,364,036
Total assets less current liabilities |  | 1,809,565 |  | 1,490,362
Creditors: amounts falling due after more than one year |  | 0 |  | ( 4,532)
Provision for liabilities | 4 | ( 23,031) |  | ( 31,581)
Net assets |  | 1,786,534 |  | 1,454,249
Capital and reserves |  |  |  |
Called-up share capital | 5 | 10,000 |  | 10,000
Profit and loss account |  | 1,776,534 |  | 1,444,249
Total shareholders' funds |  | 1,786,534 |  | 1,454,249

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered,
- All of the members of Tecnicool Services Ltd have consented to the preparation of the abridged financial statements for the financial year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

The financial statements of Tecnicool Services Ltd (registered number: 04094727) were approved and authorised for issue by the Director on 27 February 2026. They were signed on its behalf by:

Lee Mcculloch Director |

TECNICOOL SERVICES LTD

## NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
TECNICOOL SERVICES LTD

## NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Tecnicool Services Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 1, Posterngate Farm, Harts Lane, South Godstone, RH9 8LZ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised to the extent it is probable that economic benefit will flow to the company, and that it can be reliably measured. Turnover is measured at the fair value of consideration received or receivable, net of discounts, rebates, VAT and other sales taxes.
Turnover from the provision of services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when the following conditions are satisfied:
- the amount of turnover can be measured reliably;
- it is probable that consideration due will be received;
- the stage of completion of the contract at the reporting date can be measured reliably, and
- the costs incurred, or to be incurred, can be measured reliably.
Turnover recognised but not billed at the reporting date is treated as amounts recoverable on contracts due within one year.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 25 % reducing balance
| 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the the cost of purchase of finished goods for resale. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 31.12.25 |  | 31.12.24
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 11 |  | 11

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2025 | 260,476 |  | 260,476
Additions | 2,555 |  | 2,555
Disposals | ( 30,474) |  | ( 30,474)
At 31 December 2025 | 232,557 |  | 232,557
Accumulated depreciation |  |  |
At 01 January 2025 | 134,150 |  | 134,150
Charge for the financial year | 31,474 |  | 31,474
Disposals | ( 25,192) |  | ( 25,192)
At 31 December 2025 | 140,432 |  | 140,432
Net book value |  |  |
At 31 December 2025 | 92,125 |  | 92,125
At 31 December 2024 | 126,326 |  | 126,326

#### 4. Provision for liabilities

| 31.12.25 |  | 31.12.24
| £ |  | £
Deferred tax | 23,031 |  | 31,581

#### 5. Called-up share capital

| 31.12.25 |  | 31.12.24
| £ |  | £
Allotted, called-up and fully-paid |  |  |
10,000 Ordinary shares of £ 1.00 each | 10,000 |  | 10,000

#### 6. Related party transactions

Transactions with the entity's director

Advances

As at 31 December 2025, the director owed £2,873 (2024: £2,873) to the company. In the year then ended, £2,873 was advanced, £2,873 has been repaid, £nil has been written off, and £nil has been waived.
Amounts advanced to director are unsecured, interest-free and repayable on demand.