Technotrack Engineering Limited Accounts






Technotrack Engineering Limited

	Company No. 08287273
		Information for Filing with The Registrar
		30 September 2025

The Directors present their report and the accounts for the year ended 30 September 2025.

Principal activities
The principal activity of the company during the year under review was . the supply of labour and services to the railway industry having obtained the appropriate railway safety accreditation.

Business Review
The results reflect the slowing of Network Rail's CP7 expenditure.

Directors

The Directors who served at any time during the year were as follows:

C. Finlayson
C. Stutter








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

C. Finlayson
Director
29 May 2026

at	30 September 2025
Company No.		08287273	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	128,647	188,625


				128,647	188,625
Current assets
	Stocks		5	10,000	-
	Debtors		6	277,356	492,210

	Cash at bank and in hand			61,046	17,752
				348,402	509,962
Creditors: Amount falling due within one year			7	(188,635)	(322,492)
Net current assets				159,767	187,470
Total assets less current liabilities				288,414	376,095
Creditors: Amounts falling due after more than one year			8	(63,994)	(126,759)
Provisions for liabilities
	Deferred taxation			(32,161)	(47,156)

Net assets				192,259	202,180

Capital and reserves
	Called up share capital			123	123



	Profit and loss account		10	192,136	202,057

Total equity				192,259	202,180



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 September 2025 the company was entitled to exemption from audit 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 29 May 2026 and signed on its behalf by:
C. Finlayson
Director
29 May 2026

for the year ended 30 September 2025

General information

Technotrack Engineering Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 08287273

Its registered office is:

Unit 3

Hemingstone Fruit Farm

Main Road

Hemingstone

IP6 9RJ

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

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 sale of goods and from the rendering of services.
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the
goods 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.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

20/33% straight line

Motor vehicles

25% written down value

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	23	23

4	Tangible fixed assets
			Plant and machinery	Motor vehicles	Total
			£	£	£
		Cost or revaluation
		At 1 October 2024	27,468	331,788	359,256



		Disposals	-	(53,600)	(53,600)
		At 30 September 2025	27,468	278,188	305,656
		Depreciation
		At 1 October 2024	25,282	145,349	170,631
		Charge for the year	1,325	44,204	45,529


		Disposals	-	(39,151)	(39,151)
		At 30 September 2025	26,607	150,402	177,009
		Net book values
		At 30 September 2025	861	127,786	128,647
		At 30 September 2024	2,186	186,439	188,625

5	Stocks
			2025	2024
			£	£
		Raw materials and consumables	10,000	-


			10,000	-

6	Debtors
			2025	2024
			£	£
		Trade debtors	101,614	305,959



		VAT recoverable	-	13,469

		Other debtors	19,130	30,669
		Prepayments and accrued income	156,612	142,113
			277,356	492,210

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	6,667	10,000
		Other loans	249	69,672
		Obligations under finance lease and hire purchase contracts	56,738	65,243
		Trade creditors	44,200	81,705

		Taxes and social security	13,536	8,189
		Loans from directors	11,010	18,811
		Other creditors	2,075	15,537
		Accruals and deferred income	54,160	53,335
			188,635	322,492

		The company has entered into a factoring agreement and the amounts owed are secured on the trade debtors of the company.

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	-	6,667

		Obligations under finance lease and hire purchase contracts	63,994	120,092




			63,994	126,759

Share Capital

Share capital consists of ordinary £1 shares, each carrying rights to voting and dividends.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.