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Registered number: 15050826 TNG TECHNOLOGY CONSULTING UK LTD ANNUAL REPORT AND FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
TNG TECHNOLOGY CONSULTING UK LTD REGISTERED NUMBER: 15050826 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 58,107 |  | 74,895
|  |  | 58,107 |  | 74,895
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 200,810 |  | 158,776 |
Cash at bank and in hand |  | 339,427 |  | 94,548 |
|  | 540,237 |  | 253,324 |
Creditors: amounts falling due within one year | 7 | (341,292) |  | (349,684) |
Net current assets/(liabilities) |  |  | 198,945 |  | (96,360)
Total assets less current liabilities |  |  | 257,052 |  | (21,465)
Net assets/(liabilities) |  |  | 257,052 |  | (21,465)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10,000 |  | 10,000
Profit and loss account |  |  | 247,052 |  | (31,465)
|  |  | 257,052 |  | (21,465)
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TNG TECHNOLOGY CONSULTING UK LTD REGISTERED NUMBER: 15050826 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D A Vincent | T X Endres
Director | Director
Date: 8 July 2026 |
The notes on pages 4 to 11 form part of these financial statements. Page 2
TNG TECHNOLOGY CONSULTING UK LTD STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2024 | 10,000 | (101,470) | (91,470)
Profit for the year | - | 70,005 | 70,005
At 1 January 2025 | 10,000 | (31,465) | (21,465)
Profit for the year | - | 278,517 | 278,517
At 31 December 2025 | 10,000 | 247,052 | 257,052
| The notes on pages 4 to 11 form part of these financial statements.
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TNG TECHNOLOGY CONSULTING UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
TNG Technology Consulting UK Ltd is a private company limited by shares incorporated in England and Wales. The address of its registered office is 16c Worcester Place, Oxford, England, OX1 2JW. The financial statements are presented in Sterling (£), which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3). The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis. The directors consider this basis to be appropriate as the company has received a letter of financial support up to £400,000 from its parent company, TNG Technology Consulting GmbH as well as a commitment to continue with the master service agreement for the next 12 months. The directors have prepared cashflow forecasts taking into account the impact of global economic factors such as rising inflation and cost of living dynamics and are comfortable that the company has sufficient cash and working capital to meet its liabilities as they fall due. Based on the above factors the directors consider that the company will remain a going concern for a period of at least 12 months from the date of approval of these financial statements and have therefore prepared the financial statements on a going concern basis. Page 4
TNG TECHNOLOGY CONSULTING UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 3 years
|  |  |  | Office equipment | - | 3 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
TNG TECHNOLOGY CONSULTING UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Financial instruments
Other financial assets Other financial assets including amounts owed by group undertakings and other debtors are initially measured at the undiscounted amount of cash receivable from that customer, which is normally the invoice price, are are subsequently measured at amortised cost less impairment. Other financial liabilities Trade and other creditors are measured at invoice price, unless payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. In this case the arrangement constitutes a financing transaction, and the financial liability is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.
| 2.6 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty or notice of not more than 24 hours.
| 2.7 | Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
| 2.8 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.9 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.10 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.11 | Pensions
Defined contribution pension plan 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 payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 6
TNG TECHNOLOGY CONSULTING UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.12 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is Sterling (£). Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 7
TNG TECHNOLOGY CONSULTING UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.13 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a charge attributable to an item of income and expense recognised as other income or to an item recognised directly in equity is also recognised in other income or directly in equity respectively. Current tax is the amount of income tax payable in respect of taxable profit for the year or prior years. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operated and generates income Deferred tax arises from the timing differences that are differences between taxable profits and total income as stated in the financial statements. These timing difference arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.14 | Holiday pay accrual
A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the balance sheet date.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
In preparing the financial statements, management is required to make estimates and assumptions which affect reported income, expenses, assets, liabilities and disclosure of contingent assets and liabilities. Use of available information and application of judgement are inherent in the formation of estimates, together with the past experience and expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates. Due to the simplicity of the Company's transaction streams and year-end financial position, the Directors considers there to be no critical judgements, estimates or assumptions in the preparation of these financial statements. Page 8
TNG TECHNOLOGY CONSULTING UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Employees
| The average monthly number of employees, including directors and interns but excluding non-resident directors, during the year was 23 (2024 - 12).
5. | Tangible fixed assets
|  | Computer equipment | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 87,923 | 1,994 | 89,917
| Additions | 22,598 | 468 | 23,066
| Disposals | (9,503) | - | (9,503)
| At 31 December 2025 | 101,018 | 2,462 | 103,480
| Depreciation |  |  |
| At 1 January 2025 | 14,299 | 723 | 15,022
| Charge for the year | 32,357 | 805 | 33,162
| Disposals | (2,811) | - | (2,811)
| At 31 December 2025 | 43,845 | 1,528 | 45,373
| Net book value |  |  |
| At 31 December 2025 | 57,173 | 934 | 58,107
| At 31 December 2024 | 73,624 | 1,271 | 74,895
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TNG TECHNOLOGY CONSULTING UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 105,580 | 104,887
| Other debtors | 25,500 | 42,547
| Prepayments and accrued income | 69,730 | 11,342
|  | 200,810 | 158,776
| All debts fall due within one year.
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Loans from group undertakings | - | 203,489
| Trade creditors | 13,972 | 8,440
| Amounts owed to group undertakings | 28,668 | 4,885
| Corporation tax | 66,701 | -
| Other taxation and social security | 134,768 | 53,404
| Accruals and deferred income | 97,183 | 79,466
|  | 341,292 | 349,684
8. | Pension commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions totalling £4,109 (2024: £3,821) were payable to the fund at the balance sheet date and are included in creditors.
9. | Commitments under operating leases
| At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 85,000 | 85,000
| Later than 1 year and not later than 5 years | 240,833 | 325,833
|  | 325,833 | 410,833
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TNG TECHNOLOGY CONSULTING UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | Related party transactions
| The company has taken advantage of the exemption contained in FRS 102 section 33 "Related Party Disclosures" from disclosing transactions with entities which are also a wholly owned part of the group.
11. | Controlling party
During the year, the parent company was TNG Technology Consulting GmbH whose registered office is Beta-Straße 13, 85774 Unterföhring, Germany.
12. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 8 July 2026 by Laura S V Jackson (Senior Statutory Auditor) on behalf of BDO Northern Ireland.
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