Ten Technology Group Ltd - Filleted accounts

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