REGISTERED NUMBER: 04573280 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ISATEK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M C Giannattasio

B Giannattasio

REGISTERED OFFICE:

Applegarth

14 Newmarket Road

Royston

Hertfordshire

SG8 7DY

REGISTERED NUMBER:

04573280 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Tangible assets

5

8,620

9,097

CURRENT ASSETS

Debtors

6

32,947

-

Cash and cash equivalents

2,437

20,789

35,384

20,789

CREDITORS

Amounts falling due within one year

7

(9,265

)

(32,411

)

NET CURRENT ASSETS/(LIABILITIES)

26,119

(11,622

)

TOTAL ASSETS LESS CURRENT LIABILITIES

34,739

(2,525

)

CREDITORS

Amounts falling due after more than one year

8

(651

)

(6,500

)

NET ASSETS/(LIABILITIES)

34,088

(9,025

)

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

33,088

(10,025

)

SHAREHOLDERS' FUNDS

34,088

(9,025

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

B Giannattasio - Director

1.	STATUTORY INFORMATION

Isatek 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 wholly owned subsidiaries within the group.

Turnover

Turnover represents invoices sales, net of value added tax, in respect of electric engineering services.

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

-

15%, 25% on reducing balance

Fixtures and fittings

-

15%, 25% on reducing balance

Motor vehicles

-

25% on reducing balance

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

62,644

Additions

1,118

At 31 December 2025

63,762

DEPRECIATION

At 1 January 2025

53,547

Charge for year

1,595

At 31 December 2025

55,142

NET BOOK VALUE

At 31 December 2025

8,620

At 31 December 2024

9,097

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

32,947

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,000

6,000

Trade creditors

90

-

Taxation and social security

2,125

1,560

Other creditors

1,050

24,851

9,265

32,411

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

651

6,500

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

1

1,000

1,000

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

B Giannattasio

Balance outstanding at start of year

-

-

Amounts advanced

32,887

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

32,887

-

As at the balance sheet date, the director owed the company £32,887. The amount is included within debtors and has been repaid within nine months of the year end. This amount bears no beneficial loan interest or S455 tax.