Tek H & S Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07585551

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		8,500		8,500
Tangible Assets	5		126,702		58,472

			135,202		66,972
CURRENT ASSETS
Stocks	6	74,300		100,450
Debtors	7	99,295		177,428
Cash at bank and in hand		355,296		264,577

		528,891		542,455
Creditors: Amounts Falling Due Within One Year	8	(60,784 )		(64,279 )

NET CURRENT ASSETS (LIABILITIES)			468,107		478,176

TOTAL ASSETS LESS CURRENT LIABILITIES			603,309		545,148

NET ASSETS			603,309		545,148

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Profit and Loss Account			602,309		544,148

SHAREHOLDERS' FUNDS			603,309		545,148

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Tek H & S Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 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 Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr David Cross

Director

15/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Tek H & S Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07585551 . The registered office is 2 Aston Road, Cambridge Road Ind Estate, Bedford, MK42 0LJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. 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 statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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.

...CONTINUED

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Tek H & S Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.6. Taxation - continued

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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2025: 9)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 May 2025	8,500

As at 30 April 2026	8,500

Net Book Value
As at 30 April 2026	8,500

As at 1 May 2025	8,500

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 May 2025	432,280	16,508	448,788
Additions	32,189	78,274	110,463

As at 30 April 2026	464,469	94,782	559,251

Depreciation
As at 1 May 2025	378,695	11,621	390,316
Provided during the period	21,443	20,790	42,233

As at 30 April 2026	400,138	32,411	432,549

Net Book Value
As at 30 April 2026	64,331	62,371	126,702

As at 1 May 2025	53,585	4,887	58,472

6. Stocks

	2026	2025
	£	£
Stock	74,300	100,450

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Tek H & S Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	89,323	173,039
Other debtors	9,972	4,389

	99,295	177,428

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	14,535	8,062
Corporation tax	12,754	21,630
Other taxes and social security	6,204	4,705
VAT	27,291	29,882

	60,784	64,279

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

10. Dividends

	2026	2025
	£	£
On equity shares:
Interim dividend paid	58,500	37,500

11. Ultimate Controlling Party

The company's ultimate controlling party is David Cross by virtue of his ownership of 90% of the issued share capital in the company.

12. Review Of The Year

Tek had a satisfactory year in what can only be described as difficult market conditions.

The increase in minimum wage and National Insurance has not affected us because we have always paid our team well above these rates and continue to do so, in fact it has help stop competitors undercutting our prices to some extent, however TEK has always been about quality products and innovation not “a race to the bottom“ when it comes to pricing.

We have increased our turnover, cash position, and margins and continue to enjoy no borrowing or debt putting us in a very strong position. During the financial year we have outright purchased some electric vehicles and advanced Lazer coating equipment, and we continue to integrate AI into our systems wherever possible.

Our factory visits have continued to prove very popular and helped cement relationships with clients old and new who now have a better understanding about TEK’s ethos of constant technology innovation and improving service levels.

We have introduced and have in development new ecofriendly finishes, plus we have further diversified our client base including luxury vehicles and transport sectors, WW exports continue to grow as our reputation for innovation spreads and manufacturers approach us to help develop their products.

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