Ten Technology Group Ltd
Registered number: | 04641149
Statement of Financial Position
as at 31 March 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Intangible assets | 3 |  |  | 9,013 |  |  | -
Tangible assets | 4 |  |  | 27,651 |  |  | 39,486
|  |  |  | 36,664 |  |  | 39,486
Current assets
Stocks |  |  | - |  |  | 38,778
Debtors | 5 |  | 315,147 |  |  | 316,506
Cash at bank and in hand |  |  | 426,318 |  |  | 468,354
|  |  | 741,465 |  |  | 823,638
Creditors: amounts falling due within one year | 6 |  | (551,582) |  |  | (375,146)
Net current assets |  |  |  | 189,883 |  |  | 448,492
Total assets less current liabilities |  |  |  | 226,547 |  |  | 487,978
Provisions for liabilities |  |  |  | (5,254) |  |  | (9,868)
Net assets |  |  |  | 221,293 |  |  | 478,110
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 221,193 |  |  | 478,010
Shareholder's funds |  |  |  | 221,293 |  |  | 478,110
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
R J Lovell
Director
Approved by the board on 5 June 2026

Ten Technology Group Ltd
Notes to the Accounts
for the year ended 31 March 2026
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.
| 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 rendering of services. 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.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | 25% reducing balance
| Motor vehicles | 25% reducing balance
| Long-term contracts
| The amount recoverable or payable on each long term contract is based on the stage of completion, by calculating costs incurred to date as a percentage of total costs, less any provision for known or anticipated losses and progress payments received and receivable. Where the outcome of incomplete contracts can be assessed with reasonable certainty, the attributable profit is recognised in the profit and loss account as an appropriate portion of the estimated profit for that contract. The amount by which turnover is in excess of progress payments received and receivable is classified as amounts recoverable on contracts and separately disclosed in debtors. The amount by progress payments received are in excess if turnover is classified as amounts payable on contracts and separately disclosed in creditors. In assessing amounts recoverable or payable, the directors provide for the cost of potential claims based on experience.
| Inventories
| Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction 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.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
| Provisions
| Provisions are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Pensions
| The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2 | Employees and directors | 2026 |  | 2025
Number | Number
| Average number of directors and persons employed by the company |  | 14 |  | 20
3 | Intangible fixed assets | £
| Trademarks
| Cost
| Additions | 9,274
| At 31 March 2026 | 9,274
| Amortisation
| Provided during the year | 261
| At 31 March 2026 | 261
| Net book value
| At 31 March 2026 | 9,013
| Trademarks are being written off in equal annual instalments over their estimated economic life.
4 | Tangible fixed assets
|  |  |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £
| Cost
| At 1 April 2025 | 124,709 |  | 4,479 |  | 129,188
| Additions | 1,072 |  | - |  | 1,072
| Disposals | (5,600) |  | (4,479) |  | (10,079)
| At 31 March 2026 | 120,181 |  | - |  | 120,181
| Depreciation
| At 1 April 2025 | 86,640 |  | 3,062 |  | 89,702
| Charge for the year | 7,290 |  | - |  | 7,290
| On disposals | (1,400) |  | (3,062) |  | (4,462)
| At 31 March 2026 | 92,530 |  | - |  | 92,530
| Net book value
| At 31 March 2026 | 27,651 |  | - |  | 27,651
| At 31 March 2025 | 38,069 |  | 1,417 |  | 39,486
5 | Debtors | 2026 |  | 2025
£ | £
| Trade debtors | 269,014 |  | 301,653
| Amounts recoverable on contracts | 10,937 |  | 1,617
| Prepayments | 8,335 |  | 11,163
| Other debtors | 26,861 |  | 2,073
|  |  |  |  |  | 315,147 |  | 316,506
6 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Trade creditors | 223,685 |  | 174,192
| Amounts payable on contracts | 8,618 |  | 16,584
| Accruals and deferred income | 261,791 |  | 1,532
| Corporation tax | - |  | 62,056
| Other taxes and social security costs | 53,245 |  | 108,148
| Other creditors | 4,243 |  | 12,634
|  |  |  |  |  | 551,582 |  | 375,146
7 | Events after the reporting date
| On 1 May 2026, Kubus Group Limited acquired the entire issued share capital of the company. As a result, the company became a subsidiary undertaking of Kubus Group Limited. As the transaction occurred after the reporting date, no adjustment has been made to the amounts recognised in these financial statements. The acquisition is considered to be a non-adjusting event after the reporting period.
8 | Other information
| Ten Technology Group Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| Unit 6, The Axis Centre
| Cleeve Road
| Leatherhead
| Surrey
| KT22 7RD

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