REGISTERED NUMBER: 07123017 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Tess Electrical Mechanical Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S R Thompson

REGISTERED OFFICE:

1 Mill Hill Road

Eaton Ford

St Neots

Cambridgeshire

PE19 7AG

REGISTERED NUMBER:

07123017 (England and Wales)

ACCOUNTANTS:

George Hay Partnership LLP

Chartered Accountants

St George's House

George Street

Huntingdon

Cambridgeshire

PE29 3GH

FIXED ASSETS

Tangible assets

4

61,487

49,591

CURRENT ASSETS

Stocks

14,485

17,633

Debtors

5

1,049,207

940,703

Cash at bank

299,996

210,265

1,363,688

1,168,601

CREDITORS

Amounts falling due within one year

6

670,308

590,894

NET CURRENT ASSETS

693,380

577,707

TOTAL ASSETS LESS CURRENT LIABILITIES

754,867

627,298

CREDITORS

Amounts falling due after more than one year

7

-

(2,609

)

PROVISIONS FOR LIABILITIES

(15,372

)

(12,398

)

NET ASSETS

739,495

612,291

CAPITAL AND RESERVES

Called up share capital

22

22

Retained earnings

739,473

612,269

739,495

612,291

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 20 August 2026 and were signed by:

Mr S R Thompson - Director

1.	STATUTORY INFORMATION

Tess Electrical Mechanical 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 achieved on the sale of mechanical and electronic components. It is measured at the fair value of consideration received or receivable, excluding discounts, rebates, VAT and other sales taxes.

Turnover of the sale of mechanical and electronic components is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on delivery of the goods.

Tangible fixed assets

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

- Fixtures & fittings - 25% reducing balance

- Motor vehicles - 25% reducing balance

- Computer equipment - 25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

86,720

Additions

29,900

Disposals

(13,000

)

At 30 April 2026

103,620

DEPRECIATION

At 1 May 2025

37,129

Charge for year

10,361

Eliminated on disposal

(5,357

)

At 30 April 2026

42,133

NET BOOK VALUE

At 30 April 2026

61,487

At 30 April 2025

49,591

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Trade debtors

1,049,178

935,362

Other debtors

29

5,341

1,049,207

940,703

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Bank loans and overdrafts

2,636

10,446

Trade creditors

397,684

392,457

Taxation and social security

171,451

141,045

Other creditors

98,537

46,946

670,308

590,894

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/4/26

30/4/25

£

£

Bank loans

-

2,609