2025-05-01 2026-04-30 2026-04-30 false SC278053 TITE-LITE (UK) LIMITED 2026-08-10 25110 false iso4217:GBP xbrli:pure SC278053 2025-04-30 SC278053 2026-04-30 SC278053 2025-05-01 2026-04-30 SC278053 2024-04-30 SC278053 2025-04-30 SC278053 2024-05-01 2025-04-30 SC278053 bus:SmallEntities 2025-05-01 2026-04-30 SC278053 bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 SC278053 bus:FullAccounts 2025-05-01 2026-04-30 SC278053 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC278053 core:WithinOneYear 2026-04-30 SC278053 core:AfterOneYear 2026-04-30 SC278053 core:WithinOneYear 2025-04-30 SC278053 core:AfterOneYear 2025-04-30 SC278053 core:ShareCapital 2026-04-30 SC278053 core:SharePremium 2026-04-30 SC278053 core:RevaluationReserve 2026-04-30 SC278053 core:OtherReservesSubtotal 2026-04-30 SC278053 core:RetainedEarningsAccumulatedLosses 2026-04-30 SC278053 core:ShareCapital 2025-04-30 SC278053 core:SharePremium 2025-04-30 SC278053 core:RevaluationReserve 2025-04-30 SC278053 core:OtherReservesSubtotal 2025-04-30 SC278053 core:RetainedEarningsAccumulatedLosses 2025-04-30 SC278053 core:LandBuildings 2026-04-30 SC278053 core:PlantMachinery 2026-04-30 SC278053 core:Vehicles 2026-04-30 SC278053 core:FurnitureFittings 2026-04-30 SC278053 core:OfficeEquipment 2026-04-30 SC278053 core:NetGoodwill 2026-04-30 SC278053 core:IntangibleAssetsOtherThanGoodwill 2026-04-30 SC278053 core:ListedExchangeTraded 2026-04-30 SC278053 core:UnlistedNon-exchangeTraded 2026-04-30 SC278053 core:LandBuildings 2025-04-30 SC278053 core:PlantMachinery 2025-04-30 SC278053 core:Vehicles 2025-04-30 SC278053 core:FurnitureFittings 2025-04-30 SC278053 core:OfficeEquipment 2025-04-30 SC278053 core:NetGoodwill 2025-04-30 SC278053 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 SC278053 core:ListedExchangeTraded 2025-04-30 SC278053 core:UnlistedNon-exchangeTraded 2025-04-30 SC278053 core:LandBuildings 2025-05-01 2026-04-30 SC278053 core:PlantMachinery 2025-05-01 2026-04-30 SC278053 core:Vehicles 2025-05-01 2026-04-30 SC278053 core:FurnitureFittings 2025-05-01 2026-04-30 SC278053 core:OfficeEquipment 2025-05-01 2026-04-30 SC278053 core:NetGoodwill 2025-05-01 2026-04-30 SC278053 core:IntangibleAssetsOtherThanGoodwill 2025-05-01 2026-04-30 SC278053 core:ListedExchangeTraded 2025-05-01 2026-04-30 SC278053 core:UnlistedNon-exchangeTraded 2025-05-01 2026-04-30 SC278053 core:MoreThanFiveYears 2025-05-01 2026-04-30 SC278053 core:Non-currentFinancialInstruments 2026-04-30 SC278053 core:Non-currentFinancialInstruments 2025-04-30 SC278053 dpl:CostSales 2025-05-01 2026-04-30 SC278053 dpl:DistributionCosts 2025-05-01 2026-04-30 SC278053 core:LandBuildings 2025-05-01 2026-04-30 SC278053 core:PlantMachinery 2025-05-01 2026-04-30 SC278053 core:Vehicles 2025-05-01 2026-04-30 SC278053 core:FurnitureFittings 2025-05-01 2026-04-30 SC278053 core:OfficeEquipment 2025-05-01 2026-04-30 SC278053 dpl:AdministrativeExpenses 2025-05-01 2026-04-30 SC278053 core:NetGoodwill 2025-05-01 2026-04-30 SC278053 core:IntangibleAssetsOtherThanGoodwill 2025-05-01 2026-04-30 SC278053 dpl:GroupUndertakings 2025-05-01 2026-04-30 SC278053 dpl:ParticipatingInterests 2025-05-01 2026-04-30 SC278053 dpl:GroupUndertakings core:ListedExchangeTraded 2025-05-01 2026-04-30 SC278053 core:ListedExchangeTraded 2025-05-01 2026-04-30 SC278053 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-05-01 2026-04-30 SC278053 core:UnlistedNon-exchangeTraded 2025-05-01 2026-04-30 SC278053 dpl:CostSales 2024-05-01 2025-04-30 SC278053 dpl:DistributionCosts 2024-05-01 2025-04-30 SC278053 core:LandBuildings 2024-05-01 2025-04-30 SC278053 core:PlantMachinery 2024-05-01 2025-04-30 SC278053 core:Vehicles 2024-05-01 2025-04-30 SC278053 core:FurnitureFittings 2024-05-01 2025-04-30 SC278053 core:OfficeEquipment 2024-05-01 2025-04-30 SC278053 dpl:AdministrativeExpenses 2024-05-01 2025-04-30 SC278053 core:NetGoodwill 2024-05-01 2025-04-30 SC278053 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 SC278053 dpl:GroupUndertakings 2024-05-01 2025-04-30 SC278053 dpl:ParticipatingInterests 2024-05-01 2025-04-30 SC278053 dpl:GroupUndertakings core:ListedExchangeTraded 2024-05-01 2025-04-30 SC278053 core:ListedExchangeTraded 2024-05-01 2025-04-30 SC278053 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 SC278053 core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 SC278053 core:NetGoodwill 2026-04-30 SC278053 core:IntangibleAssetsOtherThanGoodwill 2026-04-30 SC278053 core:LandBuildings 2026-04-30 SC278053 core:PlantMachinery 2026-04-30 SC278053 core:Vehicles 2026-04-30 SC278053 core:FurnitureFittings 2026-04-30 SC278053 core:OfficeEquipment 2026-04-30 SC278053 core:AfterOneYear 2026-04-30 SC278053 core:WithinOneYear 2026-04-30 SC278053 core:ListedExchangeTraded 2026-04-30 SC278053 core:UnlistedNon-exchangeTraded 2026-04-30 SC278053 core:ShareCapital 2026-04-30 SC278053 core:SharePremium 2026-04-30 SC278053 core:RevaluationReserve 2026-04-30 SC278053 core:OtherReservesSubtotal 2026-04-30 SC278053 core:RetainedEarningsAccumulatedLosses 2026-04-30 SC278053 core:NetGoodwill 2025-04-30 SC278053 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 SC278053 core:LandBuildings 2025-04-30 SC278053 core:PlantMachinery 2025-04-30 SC278053 core:Vehicles 2025-04-30 SC278053 core:FurnitureFittings 2025-04-30 SC278053 core:OfficeEquipment 2025-04-30 SC278053 core:AfterOneYear 2025-04-30 SC278053 core:WithinOneYear 2025-04-30 SC278053 core:ListedExchangeTraded 2025-04-30 SC278053 core:UnlistedNon-exchangeTraded 2025-04-30 SC278053 core:ShareCapital 2025-04-30 SC278053 core:SharePremium 2025-04-30 SC278053 core:RevaluationReserve 2025-04-30 SC278053 core:OtherReservesSubtotal 2025-04-30 SC278053 core:RetainedEarningsAccumulatedLosses 2025-04-30 SC278053 core:NetGoodwill 2024-04-30 SC278053 core:IntangibleAssetsOtherThanGoodwill 2024-04-30 SC278053 core:LandBuildings 2024-04-30 SC278053 core:PlantMachinery 2024-04-30 SC278053 core:Vehicles 2024-04-30 SC278053 core:FurnitureFittings 2024-04-30 SC278053 core:OfficeEquipment 2024-04-30 SC278053 core:AfterOneYear 2024-04-30 SC278053 core:WithinOneYear 2024-04-30 SC278053 core:ListedExchangeTraded 2024-04-30 SC278053 core:UnlistedNon-exchangeTraded 2024-04-30 SC278053 core:ShareCapital 2024-04-30 SC278053 core:SharePremium 2024-04-30 SC278053 core:RevaluationReserve 2024-04-30 SC278053 core:OtherReservesSubtotal 2024-04-30 SC278053 core:RetainedEarningsAccumulatedLosses 2024-04-30 SC278053 core:AfterOneYear 2025-05-01 2026-04-30 SC278053 core:WithinOneYear 2025-05-01 2026-04-30 SC278053 core:Non-currentFinancialInstruments core:CostValuation 2025-05-01 2026-04-30 SC278053 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-05-01 2026-04-30 SC278053 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-05-01 2026-04-30 SC278053 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-05-01 2026-04-30 SC278053 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-05-01 2026-04-30 SC278053 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-05-01 2026-04-30 SC278053 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-05-01 2026-04-30 SC278053 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-05-01 2026-04-30 SC278053 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-05-01 2026-04-30 SC278053 core:Non-currentFinancialInstruments core:CostValuation 2026-04-30 SC278053 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-04-30 SC278053 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-04-30 SC278053 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-04-30 SC278053 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-04-30 SC278053 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-04-30 SC278053 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2026-04-30 SC278053 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-04-30 SC278053 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-04-30 SC278053 core:Non-currentFinancialInstruments core:CostValuation 2025-04-30 SC278053 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-30 SC278053 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-30 SC278053 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-30 SC278053 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-04-30 SC278053 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-04-30 SC278053 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-04-30 SC278053 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-04-30 SC278053 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-04-30 SC278053 bus:Director1 2025-05-01 2026-04-30 SC278053 bus:Director2 2025-05-01 2026-04-30

TITE-LITE (UK) LIMITED

Registered Number
SC278053
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2026

TITE-LITE (UK) LIMITED
Company Information
for the year from 1 May 2025 to 30 April 2026

Directors | Roland Ferry
| Stacey-Lee Ferry

Company Secretary | Stacey-Lee Ferry

Registered Address | 17 Faraday Road
| Southfield Industrial Estate
| Glenrothes
| KY6 2RU

Registered Number | SC278053 (Scotland)

TITE-LITE (UK) LIMITED
Balance Sheet as at
30 April 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 629,912 |  |  |  | 598,922
Investments | 6 |  |  | 628,102 |  |  |  | 628,102
Investment property | 5 |  |  | - |  |  |  | 100,000
|  |  |  | 1,258,014 |  |  |  | 1,327,024
Current assets |  |  |  |  |  |  |  |
Stocks | 7 | 151,354 |  |  |  | 99,228 |  |
Debtors | 8 | 114,022 |  |  |  | 103,308 |  |
|  | 265,376 |  |  |  | 202,536 |  |
Creditors amounts falling due within one year | 9 | (313,421) |  |  |  | (399,982) |  |
Net current assets (liabilities) |  |  |  | (48,045) |  |  |  | (197,446)
Total assets less current liabilities |  |  |  | 1,209,969 |  |  |  | 1,129,578
Creditors amounts falling due after one year | 10 |  |  | (159,947) |  |  |  | (173,663)
Provisions for liabilities |  |  |  | (14,965) |  |  |  | (113,121)
Net assets |  |  |  | 1,035,057 |  |  |  | 842,794
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 62,910 |  |  |  | 62,910
Revaluation reserve |  |  |  | 27,617 |  |  |  | 31,284
Other reserves |  |  |  | - |  |  |  | 22,715
Profit and loss account |  |  |  | 944,530 |  |  |  | 725,885
Shareholders' funds |  |  |  | 1,035,057 |  |  |  | 842,794

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 10 August 2026, and are signed on its behalf by:
Stacey-Lee Ferry Director Registered Company No. SC278053

TITE-LITE (UK) LIMITED
Notes to the Financial Statements
for the year ended 30 April 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Going concern
--- | ---
| The financial statements have been prepared on the going concern basis. The directors find it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the directors who have confirmed that they will continue to support the company as required.

| Turnover policy
--- | ---
| With the exception of long term contracts, turnover represents amounts receivable during the year , excluding Value Added Tax. Revenue from long term contracts is recognised by reference to the stage of completion of contract activity at the balance sheet date. This is normally determined by the proportion that contract costs incurred to date bear to the estimated total contract costs, except where this would not be representative of the stage of completion. If the nature of a particular contract means that costs incurred do not accurately reflect the progress of contract activity, an alternative approach is used such as the achievement of pre-determined contract milestones. Profit attributable to contract activity is recognised if the final outcome of such contracts can be reliably assessed. On all contracts, full provision is made for any losses in the year in which they are first foreseen. Revenue from services provided on a short-term or one-off basis is recognised when the service is complete. Rents received represents income from property rental income.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| The intangible fixed asset comprises patents which are recorded at cost. The patents are being amortised over 10 years and the carrying value is subject to an annual impairment review.

| Research and development
--- | ---
| Development expenditure is capitalised when eligible costs are incurred. The resulting intangible asset is amortised over one year once the commercial production in respect of these costs has commenced.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Motor vehicles - 25% reducing balance Plant and machinery - 5% reducing balance, 4% straight line, 5% straight line, 7% straight line, 10% straight line, 20% straight line, 50% straight line

| Investments
--- | ---
| Investments in subsidiary undertakings are recognised at cost.

| Investment property
--- | ---
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Work In Progress Applications applied for are recognised as turnover. The attributable profit on contracts is recognised once their outcome can be assessed with reasonable certainty. The profit recognised reflects the proportion of the work completed to date on the project. Costs associated with contracts are included in work in progress to the extent that they cannot be matched with contract work accounted for as turnover. Costs are defined as direct costs plus attributable overheads based on normal level of activity. Full provision is made for losses on all contracts in the year in which the loss is foreseen.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 2 |  | 2

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 May 25 | 50,890 |  | 50,890
| At 30 April 26 | 50,890 |  | 50,890
| Amortisation and impairment
| At 01 May 25 | 50,890 |  | 50,890
| At 30 April 26 | 50,890 |  | 50,890
| Net book value
| At 30 April 26 | - |  | -
| At 30 April 25 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 May 25 | 946,757 |  | 40,415 |  | 987,172
| Additions | 84,555 |  | 7,000 |  | 91,555
| At 30 April 26 | 1,031,312 |  | 47,415 |  | 1,078,727
| Depreciation and impairment
| At 01 May 25 | 370,235 |  | 18,015 |  | 388,250
| Charge for year | 53,215 |  | 7,350 |  | 60,565
| At 30 April 26 | 423,450 |  | 25,365 |  | 448,815
| Net book value
| At 30 April 26 | 607,862 |  | 22,050 |  | 629,912
| At 30 April 25 | 576,522 |  | 22,400 |  | 598,922

5. | Investment property
--- | ---

|  | £
| Fair value at 01 May 25 | 100,000
| Disposals | (100,000)
| At 30 April 26 | -

6. | Fixed asset investments
--- | ---
| The company owns 100% of the issued share capital of Ductform Ventilation (UK) Limited and Ductform HVAC Fabrication & Engineering Limited, both of which are incorporated in Scotland.

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 May 25 | 628,102 |  | 628,102
| At 30 April 26 | 628,102 |  | 628,102
| Net book value
| At 30 April 26 | 628,102 |  | 628,102
| At 30 April 25 | 628,102 |  | 628,102

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

7. | Stocks
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 151,354 |  | 99,228
| Total | 151,354 |  | 99,228

8. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 94,809 |  | 95,061
| Prepayments and accrued income | 19,213 |  | 8,247
| Total | 114,022 |  | 103,308

9. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 132,890 |  | 276,181
| Bank borrowings and overdrafts | 68,984 |  | 21,092
| Taxation and social security | 5,882 |  | 18,040
| Finance lease and HP contracts | 63,633 |  | 46,179
| Other creditors | 28,704 |  | 27,763
| Accrued liabilities and deferred income | 13,328 |  | 10,727
| Total | 313,421 |  | 399,982

10. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 5,026 |  | -
| Other creditors | 154,921 |  | 173,663
| Total | 159,947 |  | 173,663

| The loan notes, included within other loans, are secured by a bond and floating charge over the whole assets of the company. HP creditor secured over assets to which it relates.

11. | Directors advances, credits and guarantees
--- | ---
| There are no fixed repayment terms in respect of overdrawn directors loan balances and no interest is charged.