Company registration number 14229756 (England and Wales)
TECHNIQUE TYRES 2 LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
Affinia
The Maltings
Rosemary Lane
Halstead
Essex
CO9 1HZ
TECHNIQUE TYRES 2 LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
TECHNIQUE TYRES 2 LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Stocks
217,094
177,355
Debtors
3
37,645
89,649
Cash at bank and in hand
239,913
131,342
494,652
398,346
Creditors: amounts falling due within one year
4
(208,460)
(170,816)
Net current assets
286,192
227,530
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
286,092
227,430
Total equity
286,192
227,530

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 14 May 2026 and are signed on its behalf by:
Mr M P Crane
Director
Company registration number 14229756 (England and Wales)
TECHNIQUE TYRES 2 LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Technique Tyres 2 Limited is a private company limited by shares incorporated in England and Wales. The registered office is 223 Church Road, Benfleet, Essex, England, SS7 4DY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

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.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

TECHNIQUE TYRES 2 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
37,645
10,774
Amounts owed by group undertakings
-
0
55,619
Other debtors
-
0
23,256
37,645
89,649
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
140,960
139,982
Amounts owed to group undertakings
27,669
-
0
Taxation and social security
38,331
29,334
Other creditors
1,500
1,500
208,460
170,816
TECHNIQUE TYRES 2 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
5
Parent company

The ultimate controlling party is Technique Hold Co Limited
Registered Office: 223 Church Road, Benfleet, Essex SS7 4DY

2025-12-31 2025-01-01 false false false 14 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr M P Crane Mr D T Crane Mr C T Crane 14229756 2025-01-01 2025-12-31 14229756 2025-12-31 14229756 2024-12-31 14229756 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 14229756 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 14229756 core:WithinOneYear 2025-12-31 14229756 core:WithinOneYear 2024-12-31 14229756 core:CurrentFinancialInstruments 2025-12-31 14229756 core:CurrentFinancialInstruments 2024-12-31 14229756 core:ShareCapital 2025-12-31 14229756 core:ShareCapital 2024-12-31 14229756 core:RetainedEarningsAccumulatedLosses 2025-12-31 14229756 core:RetainedEarningsAccumulatedLosses 2024-12-31 14229756 bus:Director1 2025-01-01 2025-12-31 14229756 2024-01-01 2024-12-31 14229756 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14229756 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14229756 bus:FRS102 2025-01-01 2025-12-31 14229756 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 14229756 bus:Director2 2025-01-01 2025-12-31 14229756 bus:Director3 2025-01-01 2025-12-31 14229756 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP