IRIS Accounts Production v26.1.0.640 10905889 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10905889 2024-12-31 10905889 2025-12-31 10905889 2025-01-01 2025-12-31 10905889 2023-12-31 10905889 2024-01-01 2024-12-31 10905889 2024-12-31 10905889 ns15:EnglandWales 2025-01-01 2025-12-31 10905889 ns14:PoundSterling 2025-01-01 2025-12-31 10905889 ns10:Director1 2025-01-01 2025-12-31 10905889 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10905889 ns10:SmallEntities 2025-01-01 2025-12-31 10905889 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10905889 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 10905889 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10905889 ns10:FullAccounts 2025-01-01 2025-12-31 10905889 ns10:Director3 2025-01-01 2025-12-31 10905889 ns10:RegisteredOffice 2025-01-01 2025-12-31 10905889 ns5:CurrentFinancialInstruments 2025-12-31 10905889 ns5:CurrentFinancialInstruments 2024-12-31 10905889 ns5:Non-currentFinancialInstruments 2025-12-31 10905889 ns5:Non-currentFinancialInstruments 2024-12-31 10905889 ns5:ShareCapital 2025-12-31 10905889 ns5:ShareCapital 2024-12-31 10905889 ns5:SharePremium 2025-12-31 10905889 ns5:SharePremium 2024-12-31 10905889 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 10905889 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 10905889 ns5:ComputerEquipment 2025-01-01 2025-12-31 10905889 ns5:ComputerEquipment 2024-12-31 10905889 ns5:ComputerEquipment 2025-12-31 10905889 ns5:ComputerEquipment 2024-12-31 10905889 ns5:CostValuation 2024-12-31 10905889 ns5:AdditionsToInvestments 2025-12-31 10905889 ns5:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 10905889 ns5:CostValuation 2025-12-31 10905889 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 10905889 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31

REGISTERED NUMBER: 10905889 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| TECHNOLOGY SOLUTIONS2 LIMITED |

TECHNOLOGY SOLUTIONS2 LIMITED (REGISTERED NUMBER: 10905889) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| TECHNOLOGY SOLUTIONS2 LIMITED |

COMPANY INFORMATION

for the year ended 31 December 2025

| DIRECTORS: | Mr G S Ghotra

| Mr G S Ghotra

| REGISTERED OFFICE: | 3 Elm Bank Close

| Leamington Spa

| Warwick

| Warwickshire

| CV32 6LR

| REGISTERED NUMBER: | 10905889 (England and Wales)

| ACCOUNTANTS: | LDP Luckmans

| 1110 Elliott Court

| Coventry Business Park

| Herald Avenue

| Coventry

| West Midlands

| CV5 6UB

| SOLICITORS: | Wright Hassall LLP

| Olympus Avenue

| Royal Leamington Spa

| Warwickshire

| CV34 6BF

TECHNOLOGY SOLUTIONS2 LIMITED (REGISTERED NUMBER: 10905889) |

BALANCE SHEET

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 9,105 |  | 9,238 |  |

Investments | 5 | 823,743 |  | 590,639 |  |

832,848 |  | 599,877 |  |

CURRENT ASSETS

Debtors | 6 | 284,880 |  | 436,606 |  |

Cash at bank | 152,436 |  | 210,513 |  |

437,316 |  | 647,119 |  |

CREDITORS

Amounts falling due within one year | 7 | 178,297 |  | 233,579 |  |

NET CURRENT ASSETS | 259,019 |  | 413,540 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,091,867 |  | 1,013,417 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (9,588 | ) |

PROVISIONS FOR LIABILITIES | (23,324 | ) | (7,360 | ) |

NET ASSETS | 1,068,543 |  | 996,469 |  |

CAPITAL AND RESERVES

Called up share capital | 83,000 |  | 83,000 |  |

Share premium | 332,000 |  | 332,000 |  |

Retained earnings | 653,543 |  | 581,469 |  |

1,068,543 |  | 996,469 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

TECHNOLOGY SOLUTIONS2 LIMITED (REGISTERED NUMBER: 10905889) |

BALANCE SHEET - continued

31 December 2025

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by:

Mr G S Ghotra - Director

TECHNOLOGY SOLUTIONS2 LIMITED (REGISTERED NUMBER: 10905889) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Technology Solutions2 Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

| Sale of goods

| Turnover from the sale of goods are recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on delivery of goods.

| Rendering of services

| When the outcome of a transaction can be estimated reliably, turnover from rendering of services is recognised by reference to the stage of completion at the balance sheet date. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

| Interest and dividends receivable

| Interest income is recognised using the effective interest method and dividend income is recognised as the company's right to receive payment is established.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Office Equipment | - | 25% straight line

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

TECHNOLOGY SOLUTIONS2 LIMITED (REGISTERED NUMBER: 10905889) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Office

| Equipment

£ |

| COST

| At 1 January 2025 | 35,152 |  |

| Additions | 5,954 |  |

| At 31 December 2025 | 41,106 |  |

| DEPRECIATION

| At 1 January 2025 | 25,914 |  |

| Charge for year | 6,087 |  |

| At 31 December 2025 | 32,001 |  |

| NET BOOK VALUE

| At 31 December 2025 | 9,105 |  |

| At 31 December 2024 | 9,238 |  |

TECHNOLOGY SOLUTIONS2 LIMITED (REGISTERED NUMBER: 10905889) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

5. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 January 2025 | 52,027 |  | 538,612 |  | 590,639 |  |

| Additions | - |  | 97,780 |  | 97,780 |  |

| Revaluations | - |  | 135,324 |  | 135,324 |  |

| At 31 December 2025 | 52,027 |  | 771,716 |  | 823,743 |  |

| NET BOOK VALUE

| At 31 December 2025 | 52,027 |  | 771,716 |  | 823,743 |  |

| At 31 December 2024 | 52,027 |  | 538,612 |  | 590,639 |  |

| Cost or valuation at 31 December 2025 is represented by:

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| Valuation in 2025 | - |  | 135,324 |  | 135,324 |  |

| Cost | 52,027 |  | 636,392 |  | 688,419 |  |

52,027 |  | 771,716 |  | 823,743 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 129,580 |  | 158,400 |  |

| Other debtors | 155,300 |  | 278,206 |  |

284,880 |  | 436,606 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 73,853 |  | 77,946 |  |

| Taxation and social security | 40,655 |  | 37,970 |  |

| Other creditors | 63,789 |  | 117,663 |  |

178,297 |  | 233,579 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | - |  | 9,588 |  |