ACCOUNTS - Final Accounts preparation

Registered number: 11004643

TELEKONNECTORS UK LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2026

TELEKONNECTORS UK LIMITED

REGISTERED NUMBER: 11004643

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	3,051		3,760
Cash at bank and in hand		949		572
		4,000		4,332
Creditors: amounts falling due within one year	5	(11,061)		(21,353)
Net current liabilities			(7,061)		(17,021)
Total assets less current liabilities			(7,061)		(17,021)

Net liabilities			(7,061)		(17,021)

Capital and reserves
Called up share capital	1,000	1,000
Profit and loss account	(8,061)	(18,021)
	(7,061)	(17,021)

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 October 2026.

K Krishna

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

TELEKONNECTORS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

1.	General information

Telekonnectors UK Limited is a company incorporated in the United Kingdom under the Companies Act. The company is a private company limited by shares and is registered in England and Wales. The company's registered number is 11004643. The address of the registered office is 1 The Green, Richmond, Surrey, TW9 1PL.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The Company has recorded a profit for the year of £9,960 (2025 loss of £16,860) and had net liabilities at the year end of £7,061 (2025 net liabilities £17,021). The directors have reviewed the Company's financial position and funding requirements covering at least twelve months from the date of approval of these financial statements. Taking into account the continued financial support available from its parent undertaking, Telekonnectors Limited, the directors are satisfied that the Company has sufficient resources to continue in operational existence and meet its liabilities as they fall due. Accordingly, the financial statements have been prepared on a going concern basis.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rates ruling at the balance sheet date. Exchange differences arising on translation are recognised in profit or loss in the period in which they arise.

Page 2

TELEKONNECTORS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of marketing and support services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

TELEKONNECTORS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 1 (2025 - 1).

Debtors

					2026	2025
					£	£


Other debtors	3,051	3,760

5.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	181	10,716
Amounts owed to group undertakings	3,238	2,000
Other taxation and social security	2,100	-
Accruals and deferred income	5,542	8,637
	11,061	21,353

6.	Controlling party

The ultimate controlling party is Telekonnectors Limited, a company incorporated in India. The consolidated financial statements can be obtained from its registered office address in T11-T12, 7th Street, Dr. VSI Estate Phase II, Thiruvanmiyur, Chennai 600 041, India.

7.	Auditors' information

The auditors' report on the financial statements for the period ended 31 March 2026 was unqualified.

The audit report was signed on 9 October 2026 by David Alesbury (Senior statutory auditor) on behalf of Feltons.

Page 4