Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04622916 Mr Nicholas Friend Mrs Yadira Friend Mrs Yadira Friend iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04622916 2024-12-31 04622916 2025-12-31 04622916 2025-01-01 2025-12-31 04622916 frs-core:CurrentFinancialInstruments 2025-12-31 04622916 frs-core:PlantMachinery 2025-12-31 04622916 frs-core:PlantMachinery 2025-01-01 2025-12-31 04622916 frs-core:PlantMachinery 2024-12-31 04622916 frs-core:ShareCapital 2025-12-31 04622916 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04622916 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04622916 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04622916 frs-bus:SmallEntities 2025-01-01 2025-12-31 04622916 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04622916 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04622916 frs-bus:Director1 2025-01-01 2025-12-31 04622916 frs-bus:Director2 2025-01-01 2025-12-31 04622916 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04622916 frs-countries:EnglandWales 2025-01-01 2025-12-31 04622916 2023-12-31 04622916 2024-12-31 04622916 2024-01-01 2024-12-31 04622916 frs-core:CurrentFinancialInstruments 2024-12-31 04622916 frs-core:ShareCapital 2024-12-31 04622916 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04622916
Tekhne International Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Potter a'i Gwmni
ACCA
PO Box 26
10 Y Sgwâr
Dinas Powys
Bro Morgannwg
CF64 4YR
Tekhne International Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Tekhne International Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 04622916

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 195 |  | 392
|  |  | 195 |  | 392
CURRENT ASSETS
Debtors | 5 | 24,978 |  | 27,809 |
Cash at bank and in hand |  | 84 |  | 34 |
|  | 25,062 |  | 27,843 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,324 ) |  | (4,920 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 21,738 |  | 22,923
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 21,933 |  | 23,315
NET ASSETS |  |  | 21,933 |  | 23,315
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 20,933 |  | 22,315
SHAREHOLDERS' FUNDS |  |  | 21,933 |  | 23,315

Page 1
Page 2
Tekhne International Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Nicholas Friend Director
18/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Tekhne International Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Tekhne International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04622916 . The registered office is 26 Croffta, Southra Park, Dinas Powys, Vale of Glamorgan, CF64 4UN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 4 Years

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is not recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit as they are not significant.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Tekhne International Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2025 | 785
As at 31 December 2025 | 785
Depreciation
As at 1 January 2025 | 393
Provided during the period | 197
As at 31 December 2025 | 590
Net Book Value
As at 31 December 2025 | 195
As at 1 January 2025 | 392

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 24,978 |  | 27,809

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 11 |  | 119
Other creditors | 260 |  | 1,077
Taxation and social security | 3,053 |  | 3,724
| 3,324 |  | 4,920

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

8. Directors Advances, Credits and Guarantees
Page 4
Page 5
Tekhne International Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mrs Yadira Friend | 6,500 | -
Mr Nicholas Friend | 6,500 | -

Page 5