REGISTERED NUMBER: 07530722 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

TEC-SAFE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

Mr S L P Davies

REGISTERED OFFICE:

Unit 16b, Wyndham Place

Grosvenor Drive

Tisbury

Salisbury

Wiltshire

SP3 6GS

REGISTERED NUMBER:

07530722 (England and Wales)

ACCOUNTANTS:

Rothmans LLP

Chartered Accountants

10 St Ann Street

Salisbury

Wiltshire

SP1 2DN

FIXED ASSETS

Tangible assets

4

39,051

6,420

CURRENT ASSETS

Stocks

29,736

47,223

Debtors

5

117,167

92,275

Cash at bank

44,477

41,982

191,380

181,480

CREDITORS

Amounts falling due within one year

6

140,446

92,307

NET CURRENT ASSETS

50,934

89,173

TOTAL ASSETS LESS CURRENT LIABILITIES

89,985

95,593

CREDITORS

Amounts falling due after more than one year

7

5,792

-

NET ASSETS

84,193

95,593

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

84,093

95,493

84,193

95,593

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

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 director and authorised for issue on 21 August 2026 and were signed by:

Mr S L P Davies - Director

1.	STATUTORY INFORMATION

Tec-Safe Ltd 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.

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.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable for the provision of dental supplies.

Revenue for the sale of goods is recognised when the goods are delivered at which time the risks and rewards associated with the goods pass to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery - 25% on cost

Fixtures and fittings - 25% on cost

Computer equipment - 33% on cost

Motor vehicles - 20% on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Stocks

The company holds a stock of parts and consumables associated with the manufacture of dental supplies. As these parts are not subject to technical or physical obsolescence they are valued at cost.

Stock is issued to production on a first in first out basis.

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.

Research and development

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development

expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be

demonstrated.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Debtors

Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

Cash and cash equivalents

These comprise cash at bank and other short-term highly liquid bank deposits.

Creditors

Creditors are not interest bearing and are stated at their nominal value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

6,192

3,482

-

6,174

15,848

Additions

991

1,062

34,250

3,897

40,200

At 31 March 2026

7,183

4,544

34,250

10,071

56,048

DEPRECIATION

At 1 April 2025

5,383

1,038

-

3,007

9,428

Charge for year

928

911

3,247

2,483

7,569

At 31 March 2026

6,311

1,949

3,247

5,490

16,997

NET BOOK VALUE

At 31 March 2026

872

2,595

31,003

4,581

39,051

At 31 March 2025

809

2,444

-

3,167

6,420

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

34,250

At 31 March 2026

34,250

DEPRECIATION

Charge for year

3,247

At 31 March 2026

3,247

NET BOOK VALUE

At 31 March 2026

31,003

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

83,097

85,914

Other debtors

15,305

-

Directors' current accounts

595

2,881

Prepayments

18,170

3,480

117,167

92,275

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

9,500

-

Trade creditors

95,660

61,188

Tax

-

8,595

Social security and other taxes

1,357

120

VAT

28,470

19,773

Other creditors

2,575

1,615

Accrued expenses

2,884

1,016

140,446

92,307

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

5,792

-

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 March 2026 and the year ended 31 March 2025:

2026

2025

£

£

DIRECTOR

Balance outstanding at the start of year

2,882

-

Amounts advanced

19,043

2,882

Amounts repaid

(21,330

)

-

Balance outstanding at the end of year

595

2,882

The loans are repayable on demand and subject to interest at commercial rates.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tec-Safe Ltd for the year ended 31 March 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Tec-Safe Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Tec-Safe Ltd and state those matters that we have agreed to state to the director of Tec-Safe Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tec-Safe Ltd and its director for our work or for this report.

It is your duty to ensure that Tec-Safe Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tec-Safe Ltd. You consider that Tec-Safe Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Tec-Safe Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rothmans LLP

Chartered Accountants

10 St Ann Street

Salisbury

Wiltshire

SP1 2DN

25 August 2026