Tricore Technical Services Limited

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

Registered number: 14405209

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		82,432		68,096
Tangible Assets	5		126,857		145,099

			209,289		213,195
CURRENT ASSETS
Stocks	6	51,417		-
Debtors	7	634,471		179,228
Cash at bank and in hand		598,389		171,747

		1,284,277		350,975
Creditors: Amounts Falling Due Within One Year	8	(750,596 )		(340,179 )

NET CURRENT ASSETS (LIABILITIES)			533,681		10,796

TOTAL ASSETS LESS CURRENT LIABILITIES			742,970		223,991

PROVISIONS FOR LIABILITIES
Deferred Taxation			(11,201 )		(8,921 )

NET ASSETS			731,769		215,070

CAPITAL AND RESERVES
Called up share capital	9		10		10
Profit and Loss Account			731,759		215,060

SHAREHOLDERS' FUNDS			731,769		215,070

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Tricore Technical Services Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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 P I Bass

Director

14 July 2026

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

1. General Information

Tricore Technical Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14405209 . The registered office is 34 Falcon Court, Preston Farm Industrial Estate, Stockton-On-Tees, TS18 3TX.

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 - Other Intangible

Other intangible assets are software development cost. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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	5 years straight line
Motor Vehicles	5 years straight line
Fixtures & Fittings	5 years straight line

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. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Tricore Technical Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. 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 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 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.

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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 12 (2025: 7)

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 April 2025	85,120
Additions	39,200

As at 31 March 2026	124,320

Amortisation
As at 1 April 2025	17,024
Impairment losses	24,864

As at 31 March 2026	41,888

Net Book Value
As at 31 March 2026	82,432

As at 1 April 2025	68,096

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Tricore Technical Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2025	105,404	-	77,986	183,390
Additions	-	5,000	18,058	23,058

As at 31 March 2026	105,404	5,000	96,044	206,448

Depreciation
As at 1 April 2025	21,100	-	17,191	38,291
Provided during the period	21,083	1,000	19,217	41,300

As at 31 March 2026	42,183	1,000	36,408	79,591

Net Book Value
As at 31 March 2026	63,221	4,000	59,636	126,857

As at 1 April 2025	84,304	-	60,795	145,099

6. Stocks

	2026	2025
	£	£
Work in progress	51,417	-

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	612,527	172,407
Other debtors	21,944	6,821

	634,471	179,228

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	345,907	80,154
Other loans	-	60,673
Other creditors	95,677	121,277
Taxation and social security	309,012	78,075

	750,596	340,179

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

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