Technical Housing Solutions Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06683817

Technical Housing Solutions Ltd

Filleted Unaudited Financial Statements

31 August 2025

Technical Housing Solutions Ltd

Financial Statements

Year ended 31 August 2025

Contents	Page

Officers and professional advisers	1

Chartered certified accountants report to the director on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Technical Housing Solutions Ltd

Officers and Professional Advisers

Director	Mr D C Key

Company secretary	Mrs Ellen Key

Registered office	10 Summerhouse Grove
	Darlington
	Co Durham
	DL3 8UE

Accountants	Aspire Accounting and Tax
	Chartered Certified Accountants
	27B Harmire Enterprise Park
	Barnard Castle
	County Durham
	DL12 8BN

Bankers	Barclays
	Leicester
	LE87 2BB

Technical Housing Solutions Ltd

Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Technical Housing Solutions Ltd

Year ended 31 August 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 August 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Aspire Accounting and Tax Chartered Certified Accountants

27B Harmire Enterprise Park Barnard Castle County Durham DL12 8BN

22 May 2026

Technical Housing Solutions Ltd

Statement of Financial Position

31 August 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	283,103	93,386

Current assets

Debtors	6	71,741	309,047
Investments	7	3,058,763	2,711,008
Cash at bank and in hand		383,713	415,046
		------------	------------
		3,514,217	3,435,101

Creditors: amounts falling due within one year	8	441,298	220,882
		------------	------------
Net current assets		3,072,919	3,214,219
		------------	------------
Total assets less current liabilities		3,356,022	3,307,605
		------------	------------
Net assets		3,356,022	3,307,605
		------------	------------

Capital and reserves

Called up share capital	200	200
Profit and loss account	3,355,822	3,307,405
	------------	------------
Shareholders funds	3,356,022	3,307,605
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Director's responsibilities:

- The 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Technical Housing Solutions Ltd

Statement of Financial Position (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 22 May 2026 , and are signed on behalf of the board by:

Mr D C Key
Director

Company registration number: 06683817

Technical Housing Solutions Ltd

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Summerhouse Grove, Darlington, Co Durham, DL3 8UE.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Office premises	-	10% straight line
Fixtures and fittings	-	25% reducing balance
Motor vehicle	-	25% reducing balance
Equipment	-	25% reducing balance

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

There were no pension contributions made this year by the company.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible assets

	Long leasehold property	Office Premises	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Sep 2024	–	66,477	1,413	87,440	8,216	163,546
Additions	16,622	–	–	349,740	–	366,362
Disposals	–	–	–	( 148,940)	–	( 148,940)
	--------	--------	-------	---------	-------	---------
At 31 Aug 2025	16,622	66,477	1,413	288,240	8,216	380,968
	--------	--------	-------	---------	-------	---------
Depreciation
At 1 Sep 2024	–	24,087	1,399	38,255	6,419	70,160
Charge for the year	–	3,011	4	62,496	449	65,960
Disposals	–	–	–	( 38,255)	–	( 38,255)
	--------	--------	-------	---------	-------	---------
At 31 Aug 2025	–	27,098	1,403	62,496	6,868	97,865
	--------	--------	-------	---------	-------	---------
Carrying amount
At 31 Aug 2025	16,622	39,379	10	225,744	1,348	283,103
	--------	--------	-------	---------	-------	---------
At 31 Aug 2024	–	42,390	14	49,185	1,797	93,386
	--------	--------	-------	---------	-------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	71,741	29,082
Other debtors	–	279,965
	--------	---------
	71,741	309,047
	--------	---------

7. Investments

	2025	2024
	£	£
Investments - Quilter	3,058,263	2,550,026
Investments - Omega	–	120,482
Investments - Beswick group	500	500
Investments - Forex	–	40,000
	------------	------------
	3,058,763	2,711,008
	------------	------------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	126	45
Corporation tax	161,643	172,696
Social security and other taxes	40,433	44,632
Other creditors	239,096	3,509
	---------	---------
	441,298	220,882
	---------	---------

9. Related party transactions

The company was under the control of Mr Key throughout the current and previous year. Mr Key is the managing director and majority shareholder and there are no related party issues to report.