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Registered number: 15586956 HY-TEK GROUP LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
HY-TEK GROUP LTD COMPANY INFORMATION
Directors | Mrs K Bacon
| A J Bacon
Registered number | 15586956
Registered office | 7 The Close
| Norwich
| Norfolk
| NR1 4DJ
Accountants | MA Partners LLP
| Chartered Accountants
| 7 The Close
| Norwich
| Norfolk
| NR1 4DJ
HY-TEK GROUP LTD CONTENTS
| Page
Accountants' Report | 1
Balance Sheet | 2 - 3
Statement of Changes in Equity | 4
Notes to the Financial Statements | 5 - 10
HY-TEK GROUP LTD CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HY-TEK GROUP LTD FOR THE YEAR ENDED 31 MARCH 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of HY-TEK GROUP LTD for the year ended 31 March 2026 which comprise the Balance Sheet, the Statement of Changes in Equity and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of Directors of HY-TEK GROUP LTD, as a body, in accordance with the terms of our engagement letter dated 4 April 2024. Our work has been undertaken solely to prepare for your approval the financial statements of HY-TEK GROUP LTD and state those matters that we have agreed to state to the Board of Directors of HY-TEK GROUP LTD, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HY-TEK GROUP LTD and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that HY-TEK GROUP LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of HY-TEK GROUP LTD. You consider that HY-TEK GROUP LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of HY-TEK GROUP LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ 7 May 2026 Page 1
HY-TEK GROUP LTD REGISTERED NUMBER: 15586956 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 3 |  | 606,212 |  | 609,212
|  |  | 606,212 |  | 609,212
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 100 |  | 100 |
|  | 100 |  | 100 |
Creditors: amounts falling due within one year | 5 | (305,098) |  | (231,013) |
Net current liabilities |  |  | (304,998) |  | (230,913)
Total assets less current liabilities |  |  | 301,214 |  | 378,299
Creditors: amounts falling due after more than one year | 6 |  | (304,076) |  | (379,567)
Net liabilities |  |  | (2,862) |  | (1,268)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (2,962) |  | (1,368)
|  |  | (2,862) |  | (1,268)
Page 2
HY-TEK GROUP LTD REGISTERED NUMBER: 15586956 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 For the year ended 31 March 2026 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 May 2026.
A J Bacon
Director
The notes on pages 5 to 10 form part of these financial statements. Page 3
HY-TEK GROUP LTD STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2026
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
Loss for the period | - | (1,368) | (1,368)
Shares issued during the period | 100 | - | 100
At 1 April 2025 | 100 | (1,368) | (1,268)
Loss for the year | - | (1,594) | (1,594)
At 31 March 2026 | 100 | (2,962) | (2,862)
| The notes on pages 5 to 10 form part of these financial statements.
Page 4
HY-TEK GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Hy-Tek Group Ltd is a private company, limited by shares, incorporated and dominciled in England and Wales. The registered office is 7 The Close, Norwich, Norfolk, NR1 4DJ. The company's princpal activity is that of a holding company, and its trade is undertaken in Norfolk. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.3 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.4 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Page 5
HY-TEK GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | Financial instruments (continued)
Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Other financial assets Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Basic financial liabilities 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 the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Page 6
HY-TEK GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | Financial instruments (continued)
Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
3. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 April 2025 | 609,212
| Disposals | (3,000)
| At 31 March 2026 | 606,212
4. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Called up share capital not paid | 100 | 100
|  | 100 | 100
Page 7
HY-TEK GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 302,664 | 230,173
| Accruals and deferred income | 2,434 | 840
|  | 305,098 | 231,013
| The following liabilities were secured:
| Details of security provided:
An amount of £76,019, included within other creditors in the note above is secured by a fixed and floating charge over all the property or undertaking of the company. Page 8
HY-TEK GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 304,076 | 379,567
|  | 304,076 | 379,567
| The following liabilities were secured:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 304,076 | 379,567
|  | 304,076 | 379,567
| Details of security provided:
The above other creditor is secured by a fixed and floating charge over all the property or undertaking of the company.
| The aggregate amount of liabilities repayable wholly or in part more than five years after the balance sheet date is:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Repayable by instalments | - | 75,491
|  | - | 75,491
Page 9
HY-TEK GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and partly paid |  |
|  | 40 Ordinary A shares of £1.00 each | 40 | 40
|  | 40 Ordinary B shares of £1.00 each | 40 | 40
|  | 10 Ordinary C shares of £1.00 each | 10 | 10
|  | 10 Ordinary D shares of £1.00 each | 10 | 10
|  |  | 100 | 100
8. | Related party transactions
| At the year end the Company owed an associate £226,645 (2025 - £154,154) and this is included within other creditors in note 5 to the financial statements.
Page 10