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Techniquip Limited

Unaudited Financial Statements

for the financial year ended 31 December 2025

Techniquip Limited

Directors and Other Information

Directors | Mrs Tessa Marion Bennett
| Mr Malcolm Paul Bennett
| Mr Nicholas Paul Bennett (Appointed 17 September 2025)
| Mrs Fenella Heidi Buller (Appointed 17 September 2025)
Company Secretary | Mrs Tessa Marion Bennett
Company Registration Number | 02313786
Registered Office | 34 Boulevard
| Weston-super-Mare
| North Somerset
| BS23 1NF
Business Address | The Old Brewery
| Norton Fitzwarren
| Taunton
| Somerset
| TA2 6RN
Accountants | Four Fifty Partnership
| Chartered Accountants
| 34 Boulevard
| Somerset
| BS23 1NF
| United Kingdom

Techniquip Limited

Company Registration Number: 02313786

Balance Sheet

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 3,592 |  | 1,087
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 5 | 69,539 |  | 49,725
Debtors |  | 6 | 89,745 |  | 107,300
Cash at bank and in hand |  |  | 222,666 |  | 262,442
|  |  | ───────── |  | ─────────
|  |  | 381,950 |  | 419,467
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (122,242) |  | (122,582)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 259,708 |  | 296,885
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 263,300 |  | 297,972
Provisions for liabilities |  | 8 | (898) |  | (272)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 262,402 |  | 297,700
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 262,302 |  | 297,600
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 262,402 |  | 297,700
|  |  | ═════════ |  | ═════════
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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Board and authorised for issue on 25 August 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr Malcolm Paul Bennett |  |  |  |  |
Director |  |  |  |  |

Techniquip Limited

Notes to the Financial Statements

for the financial year ended 31 December 2025

1. | General Information
| Techniquip Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 02313786. The registered office of the company is 34 Boulevard, Weston-super-Mare, North Somerset, BS23 1NF. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the fair value of goods supplied by the company, exclusive of trade discounts and value added tax. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 15% reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Cash at bank and in hand
| Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the Balance Sheet bank overdrafts are shown within Creditors.
| Trade and other creditors
| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Dividends
| Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
| Financial Instruments
| Financial instruments are classified and accounted for according to the substance of the contracted arrangement, as either financial assets or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.
| Ordinary share capital
| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was:
|  | 2025 | 2024
|  | Number | Number
| Directors | 4 | 4
|  | ═════════ | ═════════

4. | Tangible assets
|  | Fixtures, | Total
|  | fittings and |
|  | equipment |
|  | £ | £
| Cost
| At 1 January 2025 | 5,533 | 5,533
| Additions | 3,212 | 3,212
| Disposals | (3,296) | (3,296)
|  | ───────── | ─────────
| At 31 December 2025 | 5,449 | 5,449
|  | ───────── | ─────────
| Depreciation
| At 1 January 2025 | 4,446 | 4,446
| Charge for the financial year | 245 | 245
| On disposals | (2,834) | (2,834)
|  | ───────── | ─────────
| At 31 December 2025 | 1,857 | 1,857
|  | ───────── | ─────────
| Net book value
| At 31 December 2025 | 3,592 | 3,592
|  | ═════════ | ═════════
| At 31 December 2024 | 1,087 | 1,087
|  | ═════════ | ═════════

5. | Stocks | 2025 | 2024
|  | £ | £
| Finished goods and goods for resale | 69,539 | 49,725
|  | ═════════ | ═════════

6. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 83,772 | 95,515
| Other debtors | 504 | 9,201
| Taxation | 3,543 | 422
| Prepayments and accrued income | 1,926 | 2,162
|  | ───────── | ─────────
|  | 89,745 | 107,300
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Trade creditors | 103,605 | 65,238
| Taxation | 11,043 | 46,034
| Directors' current accounts | 4,105 | 4,105
| Other creditors | 542 | 4,373
| Accruals | 2,947 | 2,832
|  | ───────── | ─────────
|  | 122,242 | 122,582
|  | ═════════ | ═════════

8. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total
|  | allowances |
|  | 2025 | 2024
|  | £ | £
| At financial year start | 272 | 199
| Charged to profit and loss | 626 | 73
|  | ───────── | ─────────
| At financial year end | 898 | 272
|  | ═════════ | ═════════