TECH AHOY LIMITED


Director	CHIPPENDALE, Thomas


Registered Address	63 Chudleigh Road
	Twickenham
	TW2 7QP


Registered Number	08167635 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		7,197		42,998
			7,197		42,998
Current assets
Debtors		404,612		412,519
Cash at bank and on hand		64,591		70,713
		469,203		483,232
Creditors amounts falling due within one year	4	(453,262)		(503,498)
Net current assets (liabilities)			15,941		(20,266)
Total assets less current liabilities			23,138		22,732
Creditors amounts falling due after one year			(17,500)		(17,500)
Net assets			5,638		5,232
Capital and reserves
Called up share capital			100		100
Profit and loss account			5,538		5,132
Shareholders' funds			5,638		5,232

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 28 May 2026, and are signed on its behalf by:

CHIPPENDALE, Thomas
Director
Registered Company No. 08167635

TECH AHOY LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant and Machinery, fixtures and Fittings, Office Equipment Straight Line over 2 years Vehicles Straight Line over 5 years


		Straight line (years)
	Land and buildings	2
	Plant and machinery	2
	Fixtures and fittings	2
	Vehicles	2
	Office Equipment	2

2.	Average number of employees


		2025		2024
	Average number of employees during the year	14		13

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 September 24	184,422
	Additions	2,930
	At 31 August 25	187,352
	Depreciation and impairment
	At 01 September 24	141,425
	Charge for year	38,730
	At 31 August 25	180,156
	Net book value
	At 31 August 25	7,197
	At 31 August 24	42,998

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	265,624	169,266
Bank borrowings and overdrafts	3,174	45,746
Taxation and social security	184,464	288,486
Total	453,262	503,498


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.