ACCOUNTS - Final Accounts preparation

Registered number: 15411355

TEKGEN DYNAMICS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

TEKGEN DYNAMICS LIMITED

REGISTERED NUMBER: 15411355

BALANCE SHEET

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		24,851		21,818
			24,851		21,818
Current assets
Debtors: amounts falling due within one year	5	12,858		13,317
Cash at bank and in hand	6	87,967		57,580
		100,825		70,897
Creditors: amounts falling due within one year	7	(44,951)		(38,953)
Net current assets			55,874		31,944
Total assets less current liabilities			80,725		53,762

Net assets			80,725		53,762

Capital and reserves
Called up share capital	100	100
Profit and loss account	80,625	53,662
	80,725	53,762

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TEKGEN DYNAMICS LIMITED

REGISTERED NUMBER: 15411355

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 June 2026.

___________________________

Brent Cox

Director

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

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TEKGEN DYNAMICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

The Company is a private company limited by share capital, incorporated in England and Wales. The principal activity of the Company throughout the year was that of business and domestic software development.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

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TEKGEN DYNAMICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

				Motor vehicles	-	25%	reducing balance
				Fixtures and fittings	-	20%	reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

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TEKGEN DYNAMICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Employees

The average monthly number of employees, including the directors, during the year was as follows:

	31 January	Period ended 31 January
	2026	2025
	No.	No.

Directors	2	2

4.	Tangible fixed assets

	Motor vehicles	Fixtures and fittings	Total
	£	£	£
Cost or valuation
At 1 February 2025	24,680	4,134	28,814
Additions	-	10,405	10,405
At 31 January 2026	24,680	14,539	39,219
Depreciation
At 1 February 2025	6,170	826	6,996
Charge for the year on owned assets	4,628	2,744	7,372
At 31 January 2026	10,798	3,570	14,368
Net book value
At 31 January 2026	13,882	10,969	24,851
At 31 January 2025	18,510	3,308	21,818

Debtors

					2026	2025
					£	£

Trade debtors	12,858	13,317
	12,858	13,317

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TEKGEN DYNAMICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

6.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	87,967	57,580
	87,967	57,580

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Corporation tax	23,096	21,299
Other taxation and social security	6,475	2,591
Other creditors	14,911	13,813
Accruals and deferred income	469	1,250
	44,951	38,953

8.	Controlling party

There is no overall controlling party.

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