REGISTERED NUMBER: 11420426 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

FOR

DIREC-TEC LTD

Page

Company Information

1

Income Statement

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

Ms F C Hamilton

REGISTERED OFFICE:

33 The Park

Stow on the Wold

Cheltenham

Gloucestershire

GL54 1DX

REGISTERED NUMBER:

11420426 (England and Wales)

ACCOUNTANTS:

G C Accountancy Limited

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

TURNOVER

111,955

153,848

Cost of sales

70,702

66,401

GROSS PROFIT

41,253

87,447

Administrative expenses

68,947

77,691

OPERATING (LOSS)/PROFIT

4

(27,694

)

9,756

Interest receivable and similar income

-

162

(LOSS)/PROFIT BEFORE TAXATION

(27,694

)

9,918

Tax on (loss)/profit

(1,932

)

1,932

(LOSS)/PROFIT FOR THE FINANCIAL YEAR

(25,762

)

7,986

FIXED ASSETS

Tangible assets

5

237

356

CURRENT ASSETS

Debtors

6

14,684

8,395

Cash at bank

6,147

40,242

20,831

48,637

CREDITORS

Amounts falling due within one year

7

18,430

20,593

NET CURRENT ASSETS

2,401

28,044

TOTAL ASSETS LESS CURRENT LIABILITIES

2,638

28,400

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,538

28,300

SHAREHOLDERS' FUNDS

2,638

28,400

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

The financial statements were approved by the director and authorised for issue on 17 August 2026 and were signed by:

Ms F C Hamilton - Director

1.	STATUTORY INFORMATION

Direc-Tec 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	OPERATING (LOSS)/PROFIT

The operating loss (2025 - operating profit) is stated after charging:

2026

2025

£

£

Depreciation - owned assets

119

175

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 July 2025

and 30 June 2026

2,138

DEPRECIATION

At 1 July 2025

1,782

Charge for year

119

At 30 June 2026

1,901

NET BOOK VALUE

At 30 June 2026

237

At 30 June 2025

356

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

12,752

8,395

Tax

1,932

-

14,684

8,395

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

3,028

1,137

Corporation tax

-

1,932

Social security and other taxes

524

524

VAT

352

1,204

Directors' current accounts

13,701

14,701

Accrued expenses

825

1,095

18,430

20,593