REGISTERED NUMBER: 07923637 (England and Wales)

Unaudited Financial Statements

for the Period 1 July 2025 to 31 December 2025

for

Tecto Group Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

3,003

3,930

Tangible assets

5

1,106,643

1,060,371

1,109,646

1,064,301

CURRENT ASSETS

Stocks

475,295

383,153

Debtors

6

948,465

964,368

Cash at bank

125,073

40,918

1,548,833

1,388,439

CREDITORS

Amounts falling due within one year

7

(925,528

)

(933,886

)

NET CURRENT ASSETS

623,305

454,553

TOTAL ASSETS LESS CURRENT LIABILITIES

1,732,951

1,518,854

CREDITORS

Amounts falling due after more than one year

8

(305,955

)

(269,850

)

PROVISIONS FOR LIABILITIES

(84,309

)

(86,628

)

NET ASSETS

1,342,687

1,162,376

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

1,342,684

1,162,373

SHAREHOLDERS' FUNDS

1,342,687

1,162,376

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

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

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 31 July 2026 and were signed by:

Mr B Calder - Director

1.	STATUTORY INFORMATION

Tecto Group Ltd is a private company, limited by shares, domiciled in England, registration number 07923637. The registered office is Unit 2 Spinney View, Round Spinney, Northampton NN3 8RF.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with members of the group.

Turnover

Turnover represents net invoiced sales of goods and services in respect of the rental and leasing of machinery and equipment, excluding value added tax. Sales are recognised at the point at which the goods are delivered or the service is complete.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is represented by purchase price.

Taxation

Taxation for the period 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 period 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Provisions

Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 17 (2025 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 July 2025

and 31 December 2025

7,400

AMORTISATION

At 1 July 2025

3,470

Charge for period

927

At 31 December 2025

4,397

NET BOOK VALUE

At 31 December 2025

3,003

At 30 June 2025

3,930

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2025

1,899,425

Additions

288,313

Disposals

(25,824

)

At 31 December 2025

2,161,914

DEPRECIATION

At 1 July 2025

839,054

Charge for period

220,251

Eliminated on disposal

(4,034

)

At 31 December 2025

1,055,271

NET BOOK VALUE

At 31 December 2025

1,106,643

At 30 June 2025

1,060,371

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 July 2025

443,683

Additions

155,639

Disposals

(20,000

)

At 31 December 2025

579,322

DEPRECIATION

At 1 July 2025

106,230

Charge for period

58,941

Eliminated on disposal

(1,667

)

At 31 December 2025

163,504

NET BOOK VALUE

At 31 December 2025

415,818

At 30 June 2025

337,453

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.6.25

£

£

Trade debtors

619,576

662,539

Other debtors

328,889

301,829

948,465

964,368

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.6.25

£

£

Hire purchase contracts

161,511

135,492

Trade creditors

413,089

470,109

Taxation and social security

23,706

34,028

Other creditors

327,222

294,257

925,528

933,886

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

30.6.25

£

£

Hire purchase contracts

305,955

269,850

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

30.6.25

£

£

Hire purchase contracts

467,466

405,342

Hire purchase contracts are secured on the assets to which they relate.

10.	ULTIMATE PARENT ENTITY

Tecto Holdings Ltd is registered in England under registration number 15392418. The registered office is Unit 2 Spinney View, Round Spinney, Northampton, United Kingdom, NN3 8RF.