Tektrans Limited - Filleted accounts

Registered number

15354373

Tektrans Limited

Filleted Accounts

31 December 2025

Tektrans Limited
Registered number:		15354373
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		16,580			19,387

Current assets
Debtors	4	-			431
Cash at bank and in hand		36,367			37,828
		36,367			38,259

Creditors: amounts falling due within one year	5	(17,075)			(40,436)

Net current assets/(liabilities)			19,292			(2,177)

Total assets less current liabilities			35,872			17,210


Provisions for liabilities			(3,150)			(3,684)


Net assets			32,722			13,526

Capital and reserves
Called up share capital			1			1
Profit and loss account			32,721			13,525

Shareholders' funds			32,722			13,526

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.




M Boden
Director
Approved by the board on 26 August 2026

Tektrans 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, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computers, tools and equipment	over 4 years
	Motor vehicles	25% on written down value

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, 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.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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			1		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	8,851		17,000		25,851
	Additions	3,458		-		3,458
	At 31 December 2025	12,309		17,000		29,309

	Depreciation
	At 1 January 2025	2,214		4,250		6,464
	Charge for the year	3,077		3,188		6,265
	At 31 December 2025	5,291		7,438		12,729

	Net book value
	At 31 December 2025	7,018		9,562		16,580
	At 31 December 2024	6,637		12,750		19,387


4	Debtors			2025		2024
£					£

	Trade debtors			-		431


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

	Trade creditors			3,221		30,063
	Taxation and social security costs			11,563		9,514
	Other creditors			2,291		859
				17,075		40,436


6	Other information

	Tektrans Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Brame Cottage
	Hatton Fields
	Sutton Lane
	Hilton
	DE65 5GQ