ACCOUNTS - Final Accounts

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.

Employees

The average monthly number of employees, including directors, during the year was Nil (2024 - Nil).

Page 2

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

Debtors

					2025	2024
					£	£


Other debtors	3	-
	3	-

Page 3

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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