Technoplex Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14179206

Technoplex Limited

Filleted Unaudited Financial Statements

30 November 2025

Technoplex Limited

Statement of Financial Position

30 November 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	5	34,253	128,433
Tangible assets	6	362,450	51,529
		---------	---------
		396,703	179,962

Current assets

Debtors	7	135,135	3,662
Cash at bank and in hand		1,000,451	694,788
		------------	---------
		1,135,586	698,450

Creditors: amounts falling due within one year	8	1,103,403	578,124
		------------	---------
Net current assets		32,183	120,326
		---------	---------
Total assets less current liabilities		428,886	300,288

Provisions	–	7
	---------	---------
Net assets	428,886	300,281
	---------	---------

Capital and reserves

Called up share capital	10	10
Other reserves	–	20
Profit and loss account	428,876	300,251
	---------	---------
Shareholders funds	428,886	300,281
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the period ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Technoplex Limited

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 17 July 2026 , and are signed on behalf of the board by:

M Montague Esq
Director

Company registration number: 14179206

Technoplex Limited

Notes to the Financial Statements

Period ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1634 Parkway, Solent Business Park, Whiteley, Hampshire, PO15 7AH.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Long leasehold property	-	10% straight line
Equipment	-	15 % reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Tax on profit

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	–	47,056
Adjustments in respect of prior periods	1,999	–
	-------	--------
Total current tax	1,999	47,056
	-------	--------

Deferred tax:

Origination and reversal of timing differences	( 7)	( 7,867)
	-------	--------
Tax on profit	1,992	39,189
	-------	--------

5. Intangible assets

	Goodwill	Intangible assets	Total
	£	£	£
Cost
At 1 December 2024	320,765	127	320,892
Additions	–	–	–
Revaluations	–	( 27)	( 27)
	---------	----	---------
At 30 November 2025	320,765	100	320,865
	---------	----	---------
Amortisation
At 1 December 2024	192,459	–	192,459
Charge for the period	34,153	–	34,153
Impairment losses	60,000	–	60,000
	---------	----	---------
At 30 November 2025	286,612	–	286,612
	---------	----	---------
Carrying amount
At 30 November 2025	34,153	100	34,253
	---------	----	---------
At 30 November 2024	128,306	127	128,433
	---------	----	---------

6. Tangible assets

	Long leasehold property	Equipment	Total
	£	£	£
Cost
At 1 December 2024	–	69,843	69,843
Additions	64,718	306,346	371,064
	--------	---------	---------
At 30 November 2025	64,718	376,189	440,907
	--------	---------	---------
Depreciation
At 1 December 2024	–	18,314	18,314
Charge for the period	6,462	53,681	60,143
	--------	---------	---------
At 30 November 2025	6,462	71,995	78,457
	--------	---------	---------
Carrying amount
At 30 November 2025	58,256	304,194	362,450
	--------	---------	---------
At 30 November 2024	–	51,529	51,529
	--------	---------	---------

7. Debtors

	2025	2024
	£	£
Other debtors	135,135	3,662
	---------	-------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	1	–
Trade creditors	530,456	–
Other creditors	572,946	578,124
	------------	---------
	1,103,403	578,124
	------------	---------

9. Director's advances, credits and guarantees

During the period the director entered into the following advances and credits with the company:

	Balance brought forward and outstanding
	2025	2024
	£	£
M Montague Esq	( 7)	( 7)
Mrs K Montague	( 8)	( 8)
	----	----
	( 15)	( 15)
	----	----

10. Related party transactions

During the period the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Symbios Solutions Limited	75,974	(65,952)	( 383,954)	( 459,928)
	--------	--------	---------	---------

M Montague Esq and Mrs K Montague were the managing directors of Symbios Solutions Limited and controlled 95 per cent of the issued share capital.