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COMPANY REGISTRATION NUMBER: 02971241

Techcrown Limited

Filleted Unaudited Financial Statements

31 December 2025

Techcrown Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 1 | 1
Tangible assets | 6 |  | 1,736,807 | 1,758,457
|  | ------------ | ------------
|  | 1,736,808 | 1,758,458

Current assets

Stocks | 383 |  | 595
Debtors | 7 | 45,957 |  | 27,030
Cash at bank and in hand | 1,010,450 |  | 578,759
| ------------ |  | ---------
| 1,056,790 |  | 606,384

Creditors: amounts falling due within one year | 8 | 900,553 |  | 820,394
| ------------ |  | ---------
Net current assets/(liabilities) |  | 156,237 | ( 214,010)
|  | ------------ | ------------
Total assets less current liabilities |  | 1,893,045 | 1,544,448

Provisions

Taxation including deferred tax |  | 86,005 | 87,486
|  | ------------ | ------------
Net assets |  | 1,807,040 | 1,456,962
|  | ------------ | ------------

Capital and reserves

Called up share capital |  | 5,000 | 5,000
Revaluation reserve |  | 973,788 | 973,788
Profit and loss account |  | 828,252 | 478,174
|  | ------------ | ------------
Shareholders funds |  | 1,807,040 | 1,456,962
|  | ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31st December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Techcrown Limited

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 14 July 2026 , and are signed on behalf of the board by:

Mr. Z. H. Nasser |
Director |

Company registration number: 02971241

Techcrown Limited

Notes to the Financial Statements

Year ended 31st December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Suite 1 Excelsior House, 3 - 5 Balfour Road, Ilford, Essex, IG1 4HP.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax, with the following exceptions: Provision is made for tax on gains arising from the revaluation (and similar fair value adjustments) of fixed assets, and gains on disposal of fixed assets that have been rolled over into replacement assets, only to the extent that, at the balance sheet date, there is a binding agreement to dispose of the assets concerned. However, no provision is made where, on the basis of all available evidence at the balance sheet date, it is more likely than not that the taxable gain will be rolled over into replacement assets and charged to tax only where the replacement assets are sold; Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on a discounted/an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and Machinery | - | 15% reducing balance
| Furniture and fittings | - | 15% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 32 (2024: 32 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1st January 2025 and 31st December 2025 | 1
| ----
Amortisation |
At 1st January 2025 and 31st December 2025 | –
| ----
Carrying amount |
At 31st December 2025 | 1
| ----
At 31st December 2024 | 1
| ----

6. Tangible assets

| Land and buildings | Plant and machinery | Fixtures and fittings | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1st January 2025 | 1,935,201 | 58,562 | 346,986 | 2,340,749
Additions | – | – | 12,153 | 12,153
| ------------ | -------- | --------- | ------------
At 31st December 2025 | 1,935,201 | 58,562 | 359,139 | 2,352,902
| ------------ | -------- | --------- | ------------
Depreciation |  |  |  |
At 1st January 2025 | 286,723 | 54,450 | 241,119 | 582,292
Charge for the year | 15,483 | 617 | 17,703 | 33,803
| ------------ | -------- | --------- | ------------
At 31st December 2025 | 302,206 | 55,067 | 258,822 | 616,095
| ------------ | -------- | --------- | ------------
Carrying amount |  |  |  |
At 31st December 2025 | 1,632,995 | 3,495 | 100,317 | 1,736,807
| ------------ | -------- | --------- | ------------
At 31st December 2024 | 1,648,478 | 4,112 | 105,867 | 1,758,457
| ------------ | -------- | --------- | ------------

Tangible assets held at valuation
In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

| Freehold property
| £
At 31st December 2025 |
Aggregate cost | 961,414
Aggregate depreciation | (180,898)
| ---------
Carrying value | 780,516
| ---------

At 31st December 2024 |
Aggregate cost | 961,414
Aggregate depreciation | (173,206)
| ---------
Carrying value | 788,208
| ---------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 35,030 | 13,741
Other debtors | 10,927 | 13,289
| -------- | --------
| 45,957 | 27,030
| -------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 61,310 | 31,118
Corporation tax | 123,418 | 123,524
Social security and other taxes | 19,097 | 12,594
Other creditors | 696,728 | 653,158
| --------- | ---------
| 900,553 | 820,394
| --------- | ---------

9. Financial instruments
The basic financial instruments are measured at cost or fair value. These consist of bank balances, debtors and creditors. Debtors and creditors are measured at the undiscounted amount of cash value expected to be received or paid.
10. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| Balance brought forward and outstanding
| 2025 | 2024
| £ | £
Mr. Z. H. Nasser | ( 33,601) | ( 33,601)
| -------- | --------

11. Related party transactions
The company had the following related party transactions: Management fees of £ 105,000 (2024 - £75,000) are payable related party companies. These companies are related parties by virtue of the significant influence exerted by the director and shareholder.