Technical Earthing Services Ltd

Technical Earthing Services Ltd
Contents Page
For the year ended 31 January 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Technical Earthing Services Ltd Accountants' Report For the year ended 31 January 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Turner Accountancy Ltd. 31 January 2026 .................................................... Turner Accountancy Ltd. 101 Park Street Motherwell ML1 1PF 13 October 2026 1

Technical Earthing Services Ltd
Accountants' Report
For the year ended 31 January 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Turner Accountancy Ltd.
31 January 2026

....................................................

Turner Accountancy Ltd.
101 Park Street

Motherwell
ML1 1PF
13 October 2026

1

Technical Earthing Services Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	246,051	213,001
		246,051	213,001
Current assets
Stocks		0	10,475
Debtors		480,669	188,937
Cash at bank and in hand		81,387	29,615
		562,056	229,027
Creditors: amount falling due within one year		(263,397)	(144,063)
Net current assets		298,659	84,964

Total assets less current liabilities		544,710	297,965
Creditors: amount falling due after more than one year		(103,330)	(104,081)
Provisions for liabilities		(61,512)	0
Net assets		379,868	193,884

Capital and reserves
Called up share capital		100	100
Profit and loss account		379,768	193,784
Shareholders' funds		379,868	193,884

For the year ended 31 January 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 13 October 2026 and were signed on its behalf by:

-------------------------------
Brian Smith
Director

2

Technical Earthing Services Ltd
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

Technical Earthing Services Ltd is a private company, limited by shares, registered in Scotland, registration number SC719093, registration address Dalziel Building Suite 2.7, 7 Scott Street, Motherwell, ML1 1PN.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	33% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 12 (2025 : 9).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 February 2025	27,420	262,844	9,684	6,495	306,443
Additions	2,363	84,105	3,035	4,252	93,755
Disposals	-	-	-	-	-
At 31 January 2026	29,783	346,949	12,719	10,747	400,198
Depreciation
At 01 February 2025	6,424	81,117	2,934	2,967	93,442
Charge for year	3,504	53,166	1,467	2,568	60,705
On disposals	-	-	-	-	-
At 31 January 2026	9,928	134,283	4,401	5,535	154,147
Net book values
Closing balance as at 31 January 2026	19,855	212,666	8,318	5,212	246,051
Opening balance as at 01 February 2025	20,996	181,727	6,750	3,528	213,001

3