Registration number: 04717737

Technic Concrete Floors Limited

Contents

Balance Sheet	1 to 2
Notes to the Financial Statements	3 to 6

Technic Concrete Floors Limited

(Registration number: 04717737)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	29,019	41,436
Current assets
Stocks		951,026	397,298
Debtors	5	823,077	579,481
Cash at bank and in hand		1,239,546	1,453,778
		3,013,649	2,430,557
Creditors: Amounts falling due within one year	6	(1,980,228)	(1,130,755)
Net current assets		1,033,421	1,299,802
Net assets		1,062,440	1,341,238
Capital and reserves
Called up share capital		100	100
Retained earnings		1,062,340	1,341,138
Shareholders' funds		1,062,440	1,341,238

Technic Concrete Floors Limited

(Registration number: 04717737)
Balance Sheet as at 31 March 2026

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 September 2026 and signed on its behalf by:
 

......................................... Mr Darren Richard Murgatroyd Director

Technic Concrete Floors Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Pavilion Square
Cricketers Way
Westhoughton
Bolton
BL5 3AJ
United Kingdom

These financial statements were authorised for issue by the Board on 11 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. In making their going concern assessment the directors have considered the company's current cash reserves and other assets together with the level of confirmed sales orders up to the end of 2026, which show a significant improvement on the previous year.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of 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 revenue is usally recongnised at the point that work is certified as complete.

Tax

The tax expense for the period comprises current 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.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Technic Concrete Floors Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported 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 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	20% Straight line method
Motor Vehicles	20% Straight line method
Fixtures & Fittings	20% Straight line method

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Technic Concrete Floors Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
The company has elected to apply the provisions of FRS 102 Section 11 "Basic financial instruments" to all of its financial instruments.


 

Current versus non-current classification

Financial instruments that are payable or receivable within one year, typically cash at bank, trade debtors, trade creditors, Directors' loan accounts and accruals are measured initially and subsequently at the undiscounted amount of the cash or other consideration that is expected to be paid or received.

Financial instruments that are payable or receivable within one year are measured initially at the net present value of the amount of the future cash or other consideration that is expected to be paid or received and subsequently at amortised cost using the effective interest method unless the effect of discounting would be immaterial.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2025 - 11).

Technic Concrete Floors Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Plant & Machinery £	Total £
Cost or valuation
At 1 April 2025	80,673	57,598	238,103	376,374
Additions	624	-	5,819	6,443
At 31 March 2026	81,297	57,598	243,922	382,817
Depreciation
At 1 April 2025	48,687	56,858	229,393	334,938
Charge for the year	14,024	740	4,096	18,860
At 31 March 2026	62,711	57,598	233,489	353,798
Carrying amount
At 31 March 2026	18,586	-	10,433	29,019
At 31 March 2025	31,986	740	8,710	41,436

5

Debtors

Current	2026 £	2025 £
Trade debtors	502,604	359,060
Prepayments	56,495	65,707
Other debtors	263,978	154,714
	823,077	579,481

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		41,388	77,803
Trade creditors		1,870,264	1,027,966
Taxation and social security		8,880	9,080
Accruals and deferred income		48,548	812
Other creditors		11,148	15,094
		1,980,228	1,130,755