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Registered number: 03206088
D. Tec International Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2026
Alexander Myerson & Co Limited
Alexander House
61 Rodney Street
Liverpool
Merseyside
L1 9ER
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 03206088
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 61,373 75,883
61,373 75,883
CURRENT ASSETS
Stocks 80,138 83,430
Debtors 550,214 565,799
Cash at bank and in hand 360,399 368,294
990,751 1,017,523
Creditors: Amounts Falling Due Within One Year (688,147 ) (876,876 )
NET CURRENT ASSETS (LIABILITIES) 302,604 140,647
TOTAL ASSETS LESS CURRENT LIABILITIES 363,977 216,530
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,343 ) (18,971 )
NET ASSETS 348,634 197,559
CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
Profit and Loss Account 347,634 196,559
SHAREHOLDERS' FUNDS 348,634 197,559
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For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs A C Humphrey
Director
7 October 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
D. Tec International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03206088 . The registered office is 61 Rodney Street, Liverpool, Merseyside, L1 9ER.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are patents and licences. It is amortised over its estimated useful life of five years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance
Motor Vehicles 20% on reducing balance
Fixtures & Fittings 10% on cost
Computer Equipment 25% on cost
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2025: 8)
10 8
4. Intangible Assets
Total
£
Cost
As at 1 April 2025 1,696
As at 31 March 2026 1,696
Amortisation
As at 1 April 2025 1,696
As at 31 March 2026 1,696
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
5. Tangible Assets
Total
£
Cost
As at 1 April 2025 300,970
Additions 4,548
As at 31 March 2026 305,518
Depreciation
As at 1 April 2025 225,087
Provided during the period 19,058
As at 31 March 2026 244,145
Net Book Value
As at 31 March 2026 61,373
As at 1 April 2025 75,883
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,000 1,000
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7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Ean Lewin 3,542 - - - 3,542
The above loan is unsecured, interest free and repayable on demand.
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