Company registration number 15844134 (England and Wales)
ENTEGRO TECH LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
ENTEGRO TECH LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
ENTEGRO TECH LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
449
748
Current assets
Debtors
5
238
16,451
Cash at bank and in hand
389
3,517
627
19,968
Creditors: amounts falling due within one year
6
(116,124)
(76,086)
Net current liabilities
(115,497)
(56,118)
Net liabilities
(115,048)
(55,370)
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
(115,148)
(55,470)
Total equity
(115,048)
(55,370)

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 1 June 2026 and are signed on its behalf by:
Mr T Moriarty
Director
Company registration number 15844134 (England and Wales)
ENTEGRO TECH LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 2 -
1
Accounting policies
Company information

Entegro Tech Limited is a private company limited by shares incorporated in England and Wales. The registered office is 46-54 High Street, Ingatestone, Essex, England, CM4 9DW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.3
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

ENTEGRO TECH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
3
ENTEGRO TECH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 4 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2025 and 31 January 2026
898
Depreciation and impairment
At 1 February 2025
150
Depreciation charged in the year
299
At 31 January 2026
449
Carrying amount
At 31 January 2026
449
At 31 January 2025
748
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
238
3,264
2026
2025
Amounts falling due after more than one year:
£
£
Deferred tax asset
-
0
13,187
Total debtors
238
16,451
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
-
0
239
Amounts owed to group undertakings
106,446
59,930
Taxation and social security
-
0
7,568
Other creditors
9,678
8,349
116,124
76,086
ENTEGRO TECH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 5 -
7
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Assets
Assets
2026
2025
Balances:
£
£
Tax losses
-
13,187
2026
Movements in the year:
£
Asset at 1 February 2025
(13,187)
Charge to profit or loss
13,187
Liability at 31 January 2026
-
8
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share A of £1 each
30
30
30
30
Ordinary share B of £1 each
70
70
70
70
100
100
100
100
9
Related party transactions

At the end of the year, the company owes £106,446 (2025: £59,930) to its parent company, SuzAl Limited.

Included within this balance is a working capital loan for £50,000. Interest is chargeable on this loan at 2% plus base rate.

10
Directors' transactions

At the balance sheet date the following balance were owed to the director:

- Mr T Moriarty £6,638 (2025: £5,000)

This amount is interest free and repayable on demand.

11
Parent company

The ultimate parent company is Suzal Limited whose registered office is 46-54 High Street, Ingatestone, Essex CM4 9DW. As it holds 100% of the company's share capital

2026-01-31 2025-02-01 false false false 01 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr G Tuff-Lacey Mr J Caderdina Mr T Moriarty 15844134 2025-02-01 2026-01-31 15844134 2026-01-31 15844134 2025-01-31 15844134 core:OtherPropertyPlantEquipment 2026-01-31 15844134 core:OtherPropertyPlantEquipment 2025-01-31 15844134 core:CurrentFinancialInstruments core:WithinOneYear 2026-01-31 15844134 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 15844134 core:CurrentFinancialInstruments 2026-01-31 15844134 core:CurrentFinancialInstruments 2025-01-31 15844134 core:ShareCapital 2026-01-31 15844134 core:ShareCapital 2025-01-31 15844134 core:RetainedEarningsAccumulatedLosses 2026-01-31 15844134 core:RetainedEarningsAccumulatedLosses 2025-01-31 15844134 core:ShareCapitalOrdinaryShareClass1 2026-01-31 15844134 core:ShareCapitalOrdinaryShareClass1 2025-01-31 15844134 core:ShareCapitalOrdinaryShareClass2 2026-01-31 15844134 core:ShareCapitalOrdinaryShareClass2 2025-01-31 15844134 core:ShareCapitalOrdinaryShares 2026-01-31 15844134 core:ShareCapitalOrdinaryShares 2025-01-31 15844134 bus:Director3 2025-02-01 2026-01-31 15844134 core:ComputerEquipment 2025-02-01 2026-01-31 15844134 2024-07-17 2025-01-31 15844134 core:OtherPropertyPlantEquipment 2025-01-31 15844134 core:OtherPropertyPlantEquipment 2025-02-01 2026-01-31 15844134 core:AfterOneYear 2026-01-31 15844134 core:AfterOneYear 2025-01-31 15844134 bus:OrdinaryShareClass1 2025-02-01 2026-01-31 15844134 bus:OrdinaryShareClass2 2025-02-01 2026-01-31 15844134 bus:OrdinaryShareClass1 2026-01-31 15844134 bus:OrdinaryShareClass1 2025-01-31 15844134 bus:OrdinaryShareClass2 2026-01-31 15844134 bus:OrdinaryShareClass2 2025-01-31 15844134 bus:AllOrdinaryShares 2026-01-31 15844134 bus:AllOrdinaryShares 2025-01-31 15844134 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 15844134 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 15844134 bus:FRS102 2025-02-01 2026-01-31 15844134 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 15844134 bus:Director1 2025-02-01 2026-01-31 15844134 bus:Director2 2025-02-01 2026-01-31 15844134 bus:FullAccounts 2025-02-01 2026-01-31 xbrli:pure xbrli:shares iso4217:GBP