TEK Limited - Accounts

TEK Limited
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

TEK Limited Accountants' Report For the year ended 31 March 2026
Accountants report You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Douglas Marshall 31 March 2026 .................................................... Wyre Business Consultants Limited 26 Church Street Kidderminster Worcestershire DY10 2AR 12 August 2026 1

TEK Limited
Accountants' Report
For the year ended 31 March 2026

Accountants report

You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

Douglas Marshall
31 March 2026

....................................................
Wyre Business Consultants Limited
26 Church Street
Kidderminster
Worcestershire
DY10 2AR
12 August 2026

1

TEK Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	75,611	95,244
		75,611	95,244
Current assets
Stocks		164,476	124,081
Debtors		361,834	175,098
Cash at bank and in hand		(7,641)	(38,018)
		518,669	261,161
Creditors: amount falling due within one year		(366,007)	(267,105)
Net current assets		152,662	(5,944)

Total assets less current liabilities		228,273	89,300
Creditors: amount falling due after more than one year		-	(1,752)
Provisions for liabilities		(2,620)	(2,390)
Net assets		225,653	85,158

Capital and reserves
Called up share capital		20,000	20,000
Revaluation Reserves		38,030	38,030
Profit and loss account		167,623	27,128
Shareholders' funds		225,653	85,158

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 12 August 2026 and were signed on its behalf by:

-------------------------------
James Cartland
Director

2

TEK Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

TEK Limited is a private company, limited by shares, registered in England and Wales, registration number 02787537, registration address 26 Church Street, Kidderminster, Worcestershire, DY10 2AR.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	10% Reducing Balance
Plant and Machinery	20% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 17 (2025 : 15).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£	£
At 01 April 2025	12,000	94,130	26,709	132,839
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 March 2026	12,000	94,130	26,709	132,839
Depreciation
At 01 April 2025	1,200	11,766	24,629	37,595
Charge for year	1,080	16,473	2,080	19,633
On disposals	-	-	-	-
At 31 March 2026	2,280	28,239	26,709	57,228
Net book values
Closing balance as at 31 March 2026	9,720	65,891	-	75,611
Opening balance as at 01 April 2025	10,800	82,364	2,080	95,244

4.

Ultimate Controlling Party

The company was under the joint control of Mr N Sullivan and Mr J Cartland throughout the year by virtue of their joint holding of all issued share capital in the holding company, TEK UK Limited. TEK UK Limited is the immediate parent undertaking of the company and owns 100% of its issued share capital

3

Registered Number: 02787537
England and Wales
Abridged Accounts

for the year ended 31 March 2026
for
TEK LIMITED