REGISTERED NUMBER: 04214230 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Tecalliance Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Francis

P N Van Der Galien

REGISTERED OFFICE:

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

REGISTERED NUMBER:

04214230 (England and Wales)

AUDITORS:

Bennett Brooks & Co Limited

Chartered Accountants

& Statutory Auditors

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

CURRENT ASSETS

Debtors

4

756,259

4,390

Cash at bank

199,227

1,140,967

955,486

1,145,357

CREDITORS

Amounts falling due within one year

5

(151,028

)

(513,217

)

NET CURRENT ASSETS

804,458

632,140

TOTAL ASSETS LESS CURRENT LIABILITIES

804,458

632,140

CAPITAL AND RESERVES

Called up share capital

115

115

Retained earnings

804,343

632,025

804,458

632,140

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

P Francis - Director

1.	STATUTORY INFORMATION

Tecalliance Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The principal activity of the company in the year under review was that of digital and data services for the automotive aftermarket.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Share capital

Ordinary shares are classed as equity.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

(Unaudited)

£

£

Amounts owed by group undertakings

751,619

-

Other debtors

4,640

4,390

756,259

4,390

Amounts owed by group undertakings are interest free and repayable on demand.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

(Unaudited)

£

£

Trade creditors

16,056

4,358

Amounts owed to group undertakings

-

341,405

Taxation and social security

72,286

86,159

Other creditors

62,686

81,295

151,028

513,217

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Matthew Bailey BSc (Hons) FCA (Senior Statutory Auditor)

for and on behalf of Bennett Brooks & Co Limited

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P N Van Der Galien.

The immediate and ultimate parent undertaking of the Company is TecAlliance GmbH, a Company incorporated in Germany.

The smallest and largest group in which the results of the Company are consolidated is that headed by TecAlliance GmbH, incorporated in Germany. The consolidated financial statements of this group are available from its registered address Steinheilstr. 10, 85737 Ismaning, Germany.