Registration number: 11480038

Techway Solutions Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Financial Statements	4 to 8

Techway Solutions Limited

Company Information

Directors

AW Dale B Dale

Registered office

The New Barn Mill Lane Eastry Sandwich Kent CT13 0JW

Techway Solutions Limited

(Registration number: 11480038)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	70,956	57,409
Current assets
Stocks	5	3,600	1,500
Debtors	6	165,971	130,274
Cash at bank and in hand		111,399	37,409
		280,970	169,183
Creditors: Amounts falling due within one year	7	(243,998)	(167,163)
Net current assets		36,972	2,020
Total assets less current liabilities		107,928	59,429
Creditors: Amounts falling due after more than one year	7	(24,523)	(13,496)
Provisions for liabilities		(17,738)	(14,352)
Net assets		65,667	31,581
Capital and reserves
Called up share capital	8	104	104
Retained earnings		65,563	31,477
Shareholders' funds		65,667	31,581

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 31 July 2026 and signed on its behalf by:
 

Techway Solutions Limited

(Registration number: 11480038)
Balance Sheet as at 31 July 2025

......................................... AW Dale Director

......................................... B Dale Director

Techway Solutions Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
The New Barn Mill Lane
Eastry
Sandwich
Kent
CT13 0JW
England

These financial statements were authorised for issue by the Board on 31 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Techway Solutions Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% on reducing balance
Office equipment	15% on reducing balance
Motor vehicles	25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Techway Solutions Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

Techway Solutions Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

4	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 August 2024	33,293	7,107	72,125	112,525
Additions	700	950	39,953	41,603
Disposals	(3,856)	-	(11,300)	(15,156)
At 31 July 2025	30,137	8,057	100,778	138,972
Depreciation
At 1 August 2024	17,725	2,512	34,879	55,116
Charge for the year	2,085	832	18,141	21,058
Eliminated on disposal	(1,488)	-	(6,670)	(8,158)
At 31 July 2025	18,322	3,344	46,350	68,016
Carrying amount
At 31 July 2025	11,815	4,713	54,428	70,956
At 31 July 2024	15,568	4,595	37,246	57,409

5

Stocks

	2025 £	2024 £
Other inventories	3,600	1,500

6

Debtors

Current	2025 £	2024 £
Trade debtors	120,498	112,404
Prepayments	28	-
Other debtors	45,445	17,870
	165,971	130,274

Techway Solutions Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

7

Creditors

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	13,602	6,229
Trade creditors		4,085	9,635
Amounts owed to related parties		168,849	127,709
Taxation and social security		16,949	8,426
Other creditors		40,513	15,164
		243,998	167,163
Due after one year
Loans and borrowings	9	24,523	13,496

Creditors due within one year include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £13,602 (2024 - £6,229l)

Creditors due after one year include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £15,014 (202 - £13,496)

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
100 Ordinary share of £1 each	100	100	100	100
2 Ordinary A shares of £1 each	2	2	2	2
2 Ordinary B shares of £1 each	2	2	2	2
	104	104	104	104

9	Loans and borrowings

	2025 £	2024 £
Non-current loans and borrowings
Hire purchase contracts	24,523	13,496