Tech Design Team (UK) Limited - Filleted accounts

Registered number

08075732

Tech Design Team (UK) Limited

Unaudited Filleted Accounts

31 December 2025

Tech Design Team (UK) Limited
Registered number:		08075732
Balance Sheet
as at 31 December 2025
						as restated
Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		25,588			17,123
Tangible assets	4		527,891			514,749
			553,479			531,872

Current assets
Stocks		938,629			1,056,609
Debtors	5	582,324			341,153
Cash at bank and in hand		437,132			133,777
		1,958,085			1,531,539

Creditors: amounts falling due within one year	6	(387,901)			(593,061)

Net current assets			1,570,184			938,478

Total assets less current liabilities			2,123,663			1,470,350


Provisions for liabilities			(15,096)			(11,578)


Net assets			2,108,567			1,458,772

Capital and reserves
Called up share capital			201,000			201,000
Profit and loss account			1,907,567			1,213,426
Prior year adjustment						44,346

Shareholders' funds			2,108,567			1,458,772

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Rutian Liao
Director
Approved by the board on 1 September 2026

Tech Design Team (UK) Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation

	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 including section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land and buildings, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Land & Buildings			not depreciated
	Plant and machinery			20% reducing balance
	Fixtures, fittings, tools and equipment			25% reducing balance & 33% straight line

	The building is subject to annual review by the director to ensure its reported value reflects the current market value. As the net book value is a true and fair reflection of the current market value, no depreciation has been applied to buildings.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

1	Accounting policies continued

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					8		7


3	Intangible fixed assets							£


	Cost
	At 1 January 2025							17,123
	Additions							11,308
	At 31 December 2025							28,431

	Amortisation
	Provided during the year							2,843
	At 31 December 2025							2,843

	Net book value
	At 31 December 2025							25,588
	At 31 December 2024							17,123

	Intangible fixed assets is comprised of costs in creating specialised software. Amortisation is calculated in equal annual instalments as cost, less estimated residual value, over its expected useful life of 10 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Fixtures and fittings		Total
£			£		£		£
	Cost
	At 1 January 2025	457,902		9,421		129,131		596,454
	Additions	-		37,333		1,866		39,199
	At 31 December 2025	457,902		46,754		130,997		635,653

	Depreciation
	At 1 January 2025	-		4,468		77,237		81,705
	Charge for the year	3,958		7,650		14,449		26,057
	At 31 December 2025	3,958		12,118		91,686		107,762

	Net book value
	At 31 December 2025	453,944		34,636		39,311		527,891
	At 31 December 2024	457,902		4,953		51,894		514,749
	Freehold land and buildings are stated at fair value.


5	Debtors					2025		2024
£							£

	Trade debtors					548,687		318,203
	Other debtors					33,637		22,950
						582,324		341,153


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					99,660		446,191
	Corporation tax					252,607		132,851
	Other taxes and social security costs					11,014		6,718
	Other creditors					24,620		7,301
						387,901		593,061


7	Related party transactions

	Transactions with related parties
	During the year the company entered into the following transactions with related parties:

Sales			Sales		Purchases		Purchases
		2025		2024		2025		2024
£			£		£		£
	Companies under common control	-		124,426		-		93,528

	The following amounts were outstanding at the reporting end date:

	Amounts due to related parties					2025		2024
£							£
	Companies under common control					-		20,943

	The following amounts were outstanding at the reporting end date:

	Amounts due from related parties					2025		2024
£							£
	Companies under common control					-		79


8	Prior year adjustment

	During the current financial year, a material error was identified in respect of a trade creditor for the financial year 31 December 2024. This lead to an overstatement of purchases and trade creditors and an understatement of retained earnings.This error has been corrected by retrospectively restating the comparative figures for the year ended 31 December 2024.


9	Other information

	Tech Design Team (UK) Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 2, Birchwood Way
	Ashwood Business Park
	Ashington
	NE63 0XD