COMPANY REGISTRATION NUMBER:
15447224
|
Technology Management (Germany) Limited |
|
|
Filleted Unaudited Abridged Financial Statements |
|
|
Technology Management (Germany) Limited |
|
|
Abridged Statement of Financial Position |
|
31 December 2025
Fixed assets
|
Investments |
4 |
|
5,470 |
21,297 |
|
|
|
|
|
Current assets
|
Debtors |
1,000 |
|
1,000 |
|
Cash at bank and in hand |
5,837 |
|
– |
|
------- |
|
------- |
|
6,837 |
|
1,000 |
|
|
|
|
|
Creditors: amounts falling due within one year |
21,297 |
|
21,297 |
|
-------- |
|
-------- |
|
Net current liabilities |
|
14,460 |
20,297 |
|
|
-------- |
-------- |
|
Total assets less current liabilities |
|
(
8,990) |
1,000 |
|
|
------- |
------- |
|
|
|
|
Capital and reserves
|
Called up share capital |
|
1,000 |
1,000 |
|
Profit and loss account |
|
(
9,990) |
– |
|
|
------- |
------- |
|
Shareholders (deficit)/funds |
|
(
8,990) |
1,000 |
|
|
------- |
------- |
|
|
|
|
These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 31 December 2025 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 abridged financial statements for the year in question in accordance with section 476
;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements
.
All of the members have consented to the preparation of the abridged statement of financial position for the year ending 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.
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Technology Management (Germany) Limited |
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|
Abridged Statement of Financial Position (continued) |
|
31 December 2025
These abridged financial statements were approved by the
board of directors
and authorised for issue on
9 September 2026
, and are signed on behalf of the board by:
Company registration number:
15447224
|
Technology Management (Germany) Limited |
|
|
Notes to the Abridged Financial Statements |
|
Year ended 31 December 2025
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is St. Marks Church, St. Marks Road, Wolverhampton, West Midlands, WV3 0QH.
2.
Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of Technology Management Limited which can be obtained from Companies House. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. (c) Disclosures in respect of share-based payments have not been presented. (d) No disclosure has been given for the aggregate remuneration of key management personnel.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4.
Investments
|
£ |
|
Cost |
|
|
At 1 January 2025 |
21,297 |
|
Disposals |
(
15,827) |
|
-------- |
|
At 31 December 2025 |
5,470 |
|
-------- |
|
Impairment |
|
|
At 1 January 2025 and 31 December 2025 |
– |
|
-------- |
|
Carrying amount |
|
|
At 31 December 2025 |
5,470 |
|
-------- |
|
At 31 December 2024 |
21,297 |
|
-------- |
|
|
5.
Controlling party
The company's ultimate parent company is
Technology Management Limited
, a company incorporated in the UK.