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REGISTERED NUMBER: 12744526 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

TECH FLO (EUROPE) LIMITED

TECH FLO (EUROPE) LIMITED (REGISTERED NUMBER: 12744526)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

TECH FLO (EUROPE) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | M Alcindor

| R J Jarred

| REGISTERED OFFICE: | The Flint Barn

| Glovers Close

| Biggin Hill

| Kent

| TN16 3GA

| REGISTERED NUMBER: | 12744526 (England and Wales)

| ACCOUNTANTS: | Sargeant Partnership Limited

| Chartered Accountants

| 5 White Oak Square

| London Road

| Swanley

| Kent

| BR8 7AG

TECH FLO (EUROPE) LIMITED (REGISTERED NUMBER: 12744526)

BALANCE SHEET

31 JULY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 53,708 |  | 35,220 |  |

CURRENT ASSETS

Debtors | 5 | 414,307 |  | 241,219 |  |

Cash at bank | 102,033 |  | 338,348 |  |

516,340 |  | 579,567 |  |

CREDITORS

Amounts falling due within one year | 6 | 336,714 |  | 282,001 |  |

NET CURRENT ASSETS | 179,626 |  | 297,566 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 233,334 |  | 332,786 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (7,119 | ) | (11,702 | ) |

PROVISIONS FOR LIABILITIES | (12,978 | ) | (3,421 | ) |

NET ASSETS | 213,237 |  | 317,663 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 300 |  | 300 |  |

Retained earnings | 9 | 212,937 |  | 317,363 |  |

SHAREHOLDERS' FUNDS | 213,237 |  | 317,663 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

TECH FLO (EUROPE) LIMITED (REGISTERED NUMBER: 12744526)

BALANCE SHEET - continued

31 JULY 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by:

M Alcindor - Director

TECH FLO (EUROPE) LIMITED (REGISTERED NUMBER: 12744526)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Tech Flo (Europe) Limited 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.

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.

| 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.

| Rendering of services

| Turnover 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.

| 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.

| Plant and machinery | - | 25% per annum on reducing balance

| Motor vehicles | - | 25% per annum on reducing balance

| Computer equipment | - | 25% per annum on reducing balance

| 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.

TECH FLO (EUROPE) LIMITED (REGISTERED NUMBER: 12744526)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 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

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 6 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 August 2024 | 22,686 |  | 25,995 |  | - |  | 48,681 |  |

| Additions | 7,000 |  | 22,284 |  | 3,095 |  | 32,379 |  |

| At 31 July 2025 | 29,686 |  | 48,279 |  | 3,095 |  | 81,060 |  |

| DEPRECIATION

| At 1 August 2024 | 2,900 |  | 10,561 |  | - |  | 13,461 |  |

| Charge for year | 5,384 |  | 8,037 |  | 470 |  | 13,891 |  |

| At 31 July 2025 | 8,284 |  | 18,598 |  | 470 |  | 27,352 |  |

| NET BOOK VALUE

| At 31 July 2025 | 21,402 |  | 29,681 |  | 2,625 |  | 53,708 |  |

| At 31 July 2024 | 19,786 |  | 15,434 |  | - |  | 35,220 |  |

TECH FLO (EUROPE) LIMITED (REGISTERED NUMBER: 12744526)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

4. | TANGIBLE FIXED ASSETS - continued

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

| Motor

| vehicles

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 25,995 |  |

| DEPRECIATION

| At 1 August 2024 | 10,561 |  |

| Charge for year | 3,859 |  |

| At 31 July 2025 | 14,420 |  |

| NET BOOK VALUE

| At 31 July 2025 | 11,575 |  |

| At 31 July 2024 | 15,434 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 332,203 |  | 161,551 |  |

| Amounts owed by associates | 17,000 |  | 20,000 |  |

| Other debtors | 65,104 |  | 59,668 |  |

414,307 |  | 241,219 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 2,869 |  | 12,502 |  |

| Hire purchase contracts | 4,583 |  | 4,582 |  |

| Trade creditors | 142,637 |  | 132,449 |  |

| Taxation and social security | 88,486 |  | 103,999 |  |

| Other creditors | 98,139 |  | 28,469 |  |

336,714 |  | 282,001 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 7,119 |  | 11,702 |  |

TECH FLO (EUROPE) LIMITED (REGISTERED NUMBER: 12744526)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

8. | CALLED UP SHARE CAPITAL

| Allotted and issued:

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

| value: | £ | £ |

| 300 | Share capital 1 | £1 | 300 |  | 300 |  |

9. | RESERVES

| Retained

| earnings

£ |

| At 1 August 2024 | 317,363 |  |

| Profit for the year | 75,574 |  |

| Dividends | (180,000 | ) |

| At 31 July 2025 | 212,937 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| At the balance sheet date M Alcindor owed the company £413 (2024: £170)

| At the balance sheet date R Jarred owed the company £413 (2024: £170)

11. | 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.

| At the balance sheet date T Slowiak owed the company £413 (2024: £170)

12. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling parties are the shareholders.