REGISTERED NUMBER: 05268715 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

TECNI - BUILD (NORTHERN) LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J R GOULD

MRS A R GOULD

SECRETARY:

MRS A R GOULD

REGISTERED OFFICE:

5 ST MARYS ROAD

HONLEY

HOLMFIRTH

HD9 6BQ

REGISTERED NUMBER:

05268715 (England and Wales)

ACCOUNTANTS:

KUBINSKI

CHARTERED ACCOUNTANTS

THE OFFICE

NEWHALL FARM

GRANGE MOOR

WAKEFIELD

WF4 4BG

FIXED ASSETS

Tangible assets

4

2,164

8,012

CURRENT ASSETS

Stocks

-

6,795

Debtors

3,597

788

Prepayments and accrued income

1,573

1,962

5,170

9,545

CREDITORS

Amounts falling due within one year

190,243

207,097

NET CURRENT LIABILITIES

(185,073

)

(197,552

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(182,909

)

(189,540

)

CREDITORS

Amounts falling due after more than one year

-

9,102

NET LIABILITIES

(182,909

)

(198,642

)

CAPITAL AND RESERVES

Called up share capital

5

1

1

Retained earnings

(182,910

)

(198,643

)

SHAREHOLDERS' FUNDS

(182,909

)

(198,642

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by:

J R GOULD - Director

MRS A R GOULD - Director

1.	STATUTORY INFORMATION

TECNI - BUILD (NORTHERN) LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents net invoiced sales of goods and services, excluding Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

48,185

Disposals

(13,250

)

At 31 October 2025

34,935

DEPRECIATION

At 1 November 2024

40,173

Charge for year

98

Eliminated on disposal

(7,500

)

At 31 October 2025

32,771

NET BOOK VALUE

At 31 October 2025

2,164

At 31 October 2024

8,012

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

1

Ordinary

£1

1

1

6.	GOING CONCERN

The financial statements have been prepared on a going concern basis which assumes that the Company will continue in operational existence for the foreseeable future.

At 31 October 2025 the Company had net liabilities of £182,909.

The ability of the Company to continue trading is dependent upon continued support from its creditors.