REGISTERED NUMBER: 04495190 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Xtrutech Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

275,695

327,618

Investments

5

12,022

12,022

287,717

339,640

CURRENT ASSETS

Stocks

1,252,842

1,442,811

Debtors

6

1,983,670

1,738,071

Cash at bank and in hand

682,559

591,148

3,919,071

3,772,030

CREDITORS

Amounts falling due within one year

7

2,183,480

1,608,513

NET CURRENT ASSETS

1,735,591

2,163,517

TOTAL ASSETS LESS CURRENT LIABILITIES

2,023,308

2,503,157

CREDITORS

Amounts falling due after more than one year

8

(10,270

)

(18,340

)

PROVISIONS FOR LIABILITIES

(43,509

)

(48,566

)

NET ASSETS

1,969,529

2,436,251

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,969,429

2,436,151

SHAREHOLDERS' FUNDS

1,969,529

2,436,251

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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 April 2026 and were signed on its behalf by:

Mr R J Johnson - Director

Mr G Edwards - Director

1.	STATUTORY INFORMATION

Xtrutech Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04495190

Registered office:

Unit 5 Crown Road

Festival Park

Stoke-On-Trent

Staffordshire

ST1 5NJ

The presentation currency of the financial statements is the Pound Sterling (£).

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 recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced on service contracts.

Tangible fixed assets

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

Short leasehold

-

10% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 43 (2024 - 52 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 August 2024

299,125

265,348

348,971

Additions

-

5,764

472

At 31 July 2025

299,125

271,112

349,443

DEPRECIATION

At 1 August 2024

205,184

248,865

151,428

Charge for year

29,916

6,238

29,649

At 31 July 2025

235,100

255,103

181,077

NET BOOK VALUE

At 31 July 2025

64,025

16,009

168,366

At 31 July 2024

93,941

16,483

197,543

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 August 2024

8,884

249,545

1,171,873

Additions

-

20,166

26,402

At 31 July 2025

8,884

269,711

1,198,275

DEPRECIATION

At 1 August 2024

8,884

229,894

844,255

Charge for year

-

12,522

78,325

At 31 July 2025

8,884

242,416

922,580

NET BOOK VALUE

At 31 July 2025

-

27,295

275,695

At 31 July 2024

-

19,651

327,618

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 August 2024

and 31 July 2025

12,022

NET BOOK VALUE

At 31 July 2025

12,022

At 31 July 2024

12,022

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

785,902

885,966

Amounts owed by group undertakings

733,495

605,957

Other debtors

464,273

246,148

1,983,670

1,738,071

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

425,993

-

Trade creditors

673,301

944,883

Taxation and social security

49,074

77,691

Other creditors

1,035,112

585,939

2,183,480

1,608,513

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

10,270

18,340

Included within other creditors, both due within one year and due after more than one year, is a combined balance of £18,339 (2024: £26,409) which represents government grants that are being amortised in line with the depreciation policy of the fixed assets that the grants relate to.

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

425,993

-

Bank loans are secured by a legal charge over the cash deposits held by the company.

10.	FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £727,555 (2024 - £826,314)

Included in this figure are leases totalling £632,818 (2024 - £780,942) relating to property, which represents the total amount of payments remaining on the leases ending in 2033.

The remaining financial commitments represent the total amount of payments remaining on leases ending on or before March 2028.

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.

Xtrutech has provided a cross-guarantee with Twin - Screw Innovations Limited, a company wholly owned by Mr Ryan Moore and Mr Andrew Davis. The balance of this guarantee amounts to £94,402 at the end of the financial year (2024 - £228,360), and is to be repaid in equal monthly instalments ending in March 2026.