IRIS Accounts Production v25.4.12.37 09925569 director 1.1.25 31.12.25 31.12.25 5.3.26 false true false false true false Auditors Opinion Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09925569 2024-12-31 09925569 2025-12-31 09925569 2025-01-01 2025-12-31 09925569 2023-12-31 09925569 2024-01-01 2024-12-31 09925569 2024-12-31 09925569 ns15:EnglandWales 2025-01-01 2025-12-31 09925569 ns14:PoundSterling 2025-01-01 2025-12-31 09925569 ns10:Director1 2025-01-01 2025-12-31 09925569 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09925569 ns10:SmallEntities 2025-01-01 2025-12-31 09925569 ns10:Audited 2025-01-01 2025-12-31 09925569 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 09925569 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09925569 ns10:FullAccounts 2025-01-01 2025-12-31 09925569 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 09925569 ns10:RegisteredOffice 2025-01-01 2025-12-31 09925569 ns5:CurrentFinancialInstruments 2025-12-31 09925569 ns5:CurrentFinancialInstruments 2024-12-31 09925569 ns5:ShareCapital 2025-12-31 09925569 ns5:ShareCapital 2024-12-31 09925569 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 09925569 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 09925569 ns5:FurnitureFittings 2025-01-01 2025-12-31 09925569 ns5:ComputerEquipment 2025-01-01 2025-12-31 09925569 ns5:FurnitureFittings 2024-12-31 09925569 ns5:ComputerEquipment 2024-12-31 09925569 ns5:FurnitureFittings 2025-12-31 09925569 ns5:ComputerEquipment 2025-12-31 09925569 ns5:FurnitureFittings 2024-12-31 09925569 ns5:ComputerEquipment 2024-12-31 09925569 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 09925569 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 09925569 ns5:Non-currentFinancialInstruments 2025-12-31 09925569 ns5:Non-currentFinancialInstruments 2024-12-31 09925569 ns5:DeferredTaxation 2024-12-31 09925569 ns5:DeferredTaxation 2025-01-01 2025-12-31 09925569 ns5:DeferredTaxation 2025-12-31 09925569 ns10:OrdinaryShareClass1 2025-12-31

REGISTERED NUMBER: 09925569 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

IN-TECH GROUP LTD

| IN-TECH GROUP LTD (REGISTERED NUMBER: 09925569) |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| IN-TECH GROUP LTD |

COMPANY INFORMATION

For The Year Ended 31 December 2025

| DIRECTOR: | M Ostermair

| REGISTERED OFFICE: | Lake View House

| Tournament Fields

| Warwickshire

| CV34 6RG

| REGISTERED NUMBER: | 09925569 (England and Wales)

| AUDITORS: | TC Group

| 1 Rushmills

| Bedford Road

| Northampton

| Northamptonshire

| NN4 7YB

| IN-TECH GROUP LTD (REGISTERED NUMBER: 09925569) |

BALANCE SHEET

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 18,694 |  | 16,604 |  |

CURRENT ASSETS

Debtors | 5 | 1,117,275 |  | 669,772 |  |

Cash at bank | 174,371 |  | 138,200 |  |

1,291,646 |  | 807,972 |  |

CREDITORS

Amounts falling due within one year | 6 | 322,465 |  | 171,613 |  |

NET CURRENT ASSETS | 969,181 |  | 636,359 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 987,875 |  | 652,963 |  |

PROVISIONS FOR LIABILITIES | 7 | - |  | 3,524 |  |

NET ASSETS | 987,875 |  | 649,439 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1 |  | 1 |  |

Retained earnings | 987,874 |  | 649,438 |  |

SHAREHOLDERS' FUNDS | 987,875 |  | 649,439 |  |

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 March 2026 and were signed by:

M Ostermair - Director

| IN-TECH GROUP LTD (REGISTERED NUMBER: 09925569) |

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| In-Tech Group 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.

| in-tech GmbH is the immediate parent company of in-tech Group Limited. in-tech Group Limited is a wholly owned subsidiary of in-iech GmbH, a company incorporated in Germany.

| Infosys Limited (India) holds 100% of the share capital of in-tech GmbH making them the persons of significant control and the ultimate controlling party.

| The company is a specialist in software engineering services across the automotive and aerospace sectors together, directly supporting Infosys's UK engineering unit to collaborate on customer deliveries.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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. The financial statements have been prepared under the historical cost convention.

| There were no material departures from that standard.

| The director deems the company to be a going concern based on the financial support available from its controlling party and improved balance sheet position as a result of the sale of the Indian subsidiary.

| As at the point of authorising the accounts, and for the foreseeable future, the director consider the going concern assumption to still be appropriate. The director acknowledge that given the currently rapidly changing business and social environment, there are likely to be significant unknown factors which may present themselves. Such factors are considered by the director to represent a general inherent level of risk in relation to the going concern assumption albeit not quantifiable at this time.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 10% on cost

| Computer equipment | - | 33% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| IN-TECH GROUP LTD (REGISTERED NUMBER: 09925569) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| 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.

| Going concern

| The director considers the going concern assumption to be appropriate for the foreseeable future. The director acknowledges that, with potential for rapid change in the business and social environment, there are likely to be significant unknown factors which may present themselves. Such factors are considered by the director to represent a general inherent level of risk in relation to the going concern assumption, albeit not quantifiable at this time.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 41 (2024 - 38 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 11,241 |  | 33,420 |  | 44,661 |  |

| Additions | 880 |  | 8,660 |  | 9,540 |  |

| At 31 December 2025 | 12,121 |  | 42,080 |  | 54,201 |  |

| DEPRECIATION

| At 1 January 2025 | 3,793 |  | 24,264 |  | 28,057 |  |

| Charge for year | 1,142 |  | 6,308 |  | 7,450 |  |

| At 31 December 2025 | 4,935 |  | 30,572 |  | 35,507 |  |

| NET BOOK VALUE

| At 31 December 2025 | 7,186 |  | 11,508 |  | 18,694 |  |

| At 31 December 2024 | 7,448 |  | 9,156 |  | 16,604 |  |

| IN-TECH GROUP LTD (REGISTERED NUMBER: 09925569) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 December 2025

5. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 284,173 |  | 260,285 |  |

| Amounts owed by group undertakings | 306,208 |  | 60,410 |  |

| Other debtors | 92,762 |  | 88,172 |  |

| Deferred tax asset | 44,673 |  | - |  |

| Prepayments and accrued income | 317,788 |  | 260,905 |  |

1,045,604 |  | 669,772 |  |

| Amounts falling due after more than one year:

| Other debtors | 71,671 |  | - |  |

| Aggregate amounts | 1,117,275 |  | 669,772 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 101,811 |  | 9,716 |  |

| Amounts owed to group undertakings | 57,931 |  | 14,538 |  |

| Social security and other taxes | 82,694 |  | 57,025 |  |

| VAT | 56,379 |  | 58,889 |  |

| Accruals and deferred income | 23,650 |  | 31,445 |  |

322,465 |  | 171,613 |  |

7. | PROVISIONS FOR LIABILITIES

2024 |

£ |

| Deferred tax | 3,524 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 3,524 |  |

| Credit to Income Statement during year | (48,197 | ) |

| Balance at 31 December 2025 | (44,673 | ) |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1 | Ordinary | 1 | 1 |  | 1 |  |

| IN-TECH GROUP LTD (REGISTERED NUMBER: 09925569) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 December 2025

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Dilun Mistry FCA (Senior Statutory Auditor)

| for and on behalf of TC Group

10. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Infosys Limited (India).

| in-tech GmbH is the immediate parent company of in-tech Group Limited. in-tech Group Limited is a wholly owned subsidiary of in-iech GmbH, a company incorporated in Germany.

| Infosys Limited (India) holds 100% of the share capital of in-tech GmbH making them the persons of significant control and the ultimate controlling party.