Tecton Property Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 12802252

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,032,783		487,667
Investments	5		19,248		19,248

			1,052,031		506,915
CURRENT ASSETS
Debtors	6	553,872		600,688
Cash at bank and in hand		10,628		160,168

		564,500		760,856
Creditors: Amounts Falling Due Within One Year	7	(1,514,428 )		(1,204,724 )

NET CURRENT ASSETS (LIABILITIES)			(949,928 )		(443,868 )

TOTAL ASSETS LESS CURRENT LIABILITIES			102,103		63,047

NET ASSETS			102,103		63,047

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			102,003		62,947

SHAREHOLDERS' FUNDS			102,103		63,047

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Tecton Property Limited

Balance Sheet (continued)

As At 31 August 2025

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Robert Starkey

Director

21/05/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Tecton Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12802252 . The registered office is Exchange Street Buildings, 35-37 Exchange Street, Norwich, NR2 1DP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	market value
Fixtures & Fittings	33% Straight Line

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.

...CONTINUED

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Tecton Property Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.4. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 September 2024	486,009	3,207	489,216
Additions	546,174	-	546,174

As at 31 August 2025	1,032,183	3,207	1,035,390

Depreciation
As at 1 September 2024	-	1,549	1,549
Provided during the period	-	1,058	1,058

As at 31 August 2025	-	2,607	2,607

Net Book Value
As at 31 August 2025	1,032,183	600	1,032,783

As at 1 September 2024	486,009	1,658	487,667

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Tecton Property Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 September 2024	19,248

As at 31 August 2025	19,248

Provision
As at 1 September 2024	-

As at 31 August 2025	-

Net Book Value
As at 31 August 2025	19,248

As at 1 September 2024	19,248

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	537,786	582,098
Amounts owed by subsidiaries	15,690	18,194
Amounts owed by associates	396	396

	553,872	600,688

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to group undertakings	1,385,855	1,076,360
Other creditors	115,229	115,227
Taxation and social security	13,344	13,137

	1,514,428	1,204,724

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Tecton Property Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

9. Related Party Transactions

Parent Company

Amounts due to related party as at year end £1,385,856 (2024: £1,073,856)

Associated Parties

Amounts owed from subsidiaries and associated parties as at year end £19,248 (2024: £19,248)

Director

Amounts due to related party as at year end £115,229 (2024: £115,229)

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