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Registered number: 03900206 TECNOS HOLDINGS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
TECNOS HOLDINGS LIMITED REGISTERED NUMBER: 03900206 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 588,533 |  | 588,533
Debtors: amounts falling due within one year | 5 | 3 |  | - |
|  | 3 |  | - |
Net assets |  |  | 588,536 |  | 588,533
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 125,003 |  | 125,000
Share premium account |  |  | 463,533 |  | 463,533
|  |  | 588,536 |  | 588,533
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
R J Atkin
Director
Date: 11 August 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
TECNOS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Tecnos Limited is a private company limited by shares, incorporated in England & Wales. The address of the registered office is 6 Village Street, Edwalton, Nottingham, NG12 4AB. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of investment properties, and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Revenue
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: The company’s only source of revenue is rental income from an investment property. Sales invoices are raised quarterly in advance for services provided. Revenue is recognised in the accounting period in which the services are rendered. Monies received for rental income in advance of services provided is deferred accordingly.
| 2.3 | Exemptions for qualifying entities under FRS 102
Tangible fixed assets are stated at cost or valuation less depreciation. The company's freehold land and buildings are an investment property and are not depreciated. The investment property is stated at open market value.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was Nil (2024 - Nil).
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TECNOS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 588,533
| At 31 December 2025 | 588,533
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Registered office | Class of shares | Holding
| Tecnos Limited | 6 Village Street, Edwalton, Nottingham, NG12 4AB | Ordinary | 100%
| The aggregate of the share capital and reserves as at 31 December 2025 and the profit or loss for the year ended on that date for the subsidiary undertaking were as follows:
| Name | Aggregate of share capital and reserves | Profit/(Loss)
| Tecnos Limited | 2,880,506 | 268,037
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 3 | -
|  | 3 | -
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TECNOS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 63,745 (2024 - 63,750) 'A' Ordinary shares of £1.00 each | 63,745 | 63,750
|  | 30,625 (2024 - 61,250) 'B' Ordinary shares of £1.00 each | 30,625 | 61,250
|  | 30,625 (2024 - 0) 'C' Ordinary shares of £1.00 each | 30,625 | -
|  | 1 (2024 - 0) 'D' Ordinary share of £1.00 | 1 | -
|  | 1 (2024 - 0) 'E' Ordinary share of £1.00 | 1 | -
|  | 1 (2024 - 0) 'F' Ordinary share of £1.00 | 1 | -
|  | 3 (2024 - 0) 'G' Ordinary shares of £1.00 each | 3 | -
|  | 1 (2024 - 0) 'H' Ordinary share of £1.00 | 1 | -
|  | 1 (2024 - 0) 'I' Ordinary share of £1.00 | 1 | -
|  |  | 125,003 | 125,000
During the year there was a change in the names of the class of shares from Ordinary A and Ordinary B shares to Ordinary A through to I shares and subsequently a reorganisation of the ownership of the shares within the company. Further to this there was an allotment of 3 Ordinary G £1.00 shares at par value.
7. | Related party transactions
| During the year the directors had an interest in dividends paid of £144,000 (2024 - £190,000).
8. | Controlling party
The company regards R J Atkin as its ultimate controlling party. The company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group.
9. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 11 August 2026 by Simon Liggins (Senior Statutory Auditor) on behalf of Barnes Roffe Audit Limited.
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