ACCOUNTS - Final Accounts preparation

COMMITMENTS UNDER OPERATING LEASES

At 31 January 2026 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Registered number: 06459476

TRI-TECH ENGINEERING LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2026

TRI-TECH ENGINEERING LIMITED

REGISTERED NUMBER:06459476

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2026

	2026	2025
Note	£	£

FIXED ASSETS
Tangible assets	4	436,370	548,607
Investments	5	100	100
		436,470	548,707
CURRENT ASSETS
Stocks	6	367,861	394,309
Debtors: amounts falling due within one year	7	1,545,862	2,407,964
Cash at bank and in hand	8	497,471	947,640
		2,411,194	3,749,913
Creditors: amounts falling due within one year	9	(1,634,064)	(1,685,518)
NET CURRENT ASSETS		777,130	2,064,395
TOTAL ASSETS LESS CURRENT LIABILITIES		1,213,600	2,613,102
PROVISIONS FOR LIABILITIES
Deferred tax	10	(105,972)	(136,278)
NET ASSETS		1,107,628	2,476,824

CAPITAL AND RESERVES
Called up share capital	11	100	100
Profit and loss account	12	1,107,528	2,476,724
		1,107,628	2,476,824

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 comprehensive income 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 29 October 2026.

J S Marsh

Director

The notes on pages 2 to 8 form part of these financial statements.

Page 1

TRI-TECH ENGINEERING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	GENERAL INFORMATION

Tri-Tech Engineering Limited is a private company, limited by shares, incorporated in the UK and registered in England and Wales. The registered office is Haycroft Works, Buckholt Drive, Warndon Industrial Estate, Worcester, WR4 9ND. The trading address is 3-4 North Staffs Business Park, Stoke-on-Trent, ST6 4BF.

The principal activity of the company during the period continued to be the retail of wide format printing machines and equipment.

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 financial statements cover the individual company only. They are presented in Sterling and rounded to the nearest £1.

The following principal accounting policies have been applied:

2.2

EXEMPTION FROM PREPARING CONSOLIDATED FINANCIAL STATEMENTS

The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.

2.3

GOING CONCERN

The directors have reviewed budgets and forecasts for a period of at least 12 months from approval of these financial statements. It is considered that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

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.

Page 2

TRI-TECH ENGINEERING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.ACCOUNTING POLICIES (CONTINUED)

2.5

INTEREST INCOME

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

2.6

PENSIONS

DEFINED CONTRIBUTION PENSION PLAN

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

2.7

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.8

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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TRI-TECH ENGINEERING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.ACCOUNTING POLICIES (CONTINUED)

2.8

TANGIBLE FIXED ASSETS (CONTINUED)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line and reducing balance methods.

Depreciation is provided on the following basis:

Long-term leasehold property	-	Over the lease term
Motor vehicles	-	25% reducing balance
Fixtures and fittings	-	15% reducing balance
Other fixed assets	-	20% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.9

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

2.10

STOCKS

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.11

DEBTORS

Short-term debtors are measured at transaction price, less any impairment.

2.12

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.13

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.

Page 4

TRI-TECH ENGINEERING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.ACCOUNTING POLICIES (CONTINUED)

2.14

PROVISIONS FOR LIABILITIES

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

2.15

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

EMPLOYEES

The average monthly number of employees, including directors, during the year was 26 (2025: 27).

4.	TANGIBLE FIXED ASSETS

	Long-term leasehold property	Motor vehicles	Fixtures and fittings	Other fixed assets	Total
	£	£	£	£	£
COST
At 1 February 2025	21,740	15,408	146,251	989,183	1,172,582
Additions	-	-	-	24,989	24,989
Disposals	-	-	-	(10,000)	(10,000)
At 31 January 2026	21,740	15,408	146,251	1,004,172	1,187,571
DEPRECIATION
At 1 February 2025	21,740	15,408	107,722	479,105	623,975
Charge for the year	-	-	6,382	127,844	134,226
Disposals	-	-	-	(7,000)	(7,000)
At 31 January 2026	21,740	15,408	114,104	599,949	751,201
NET BOOK VALUE
At 31 January 2026	-	-	32,147	404,223	436,370
At 31 January 2025	-	-	38,529	510,078	548,607

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TRI-TECH ENGINEERING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

5.	FIXED ASSET INVESTMENTS

		Investments in subsidiary companies
		£
	COST OR VALUATION
	At 1 February 2025	100
	At 31 January 2026	100

6.	STOCKS
		2026	2025
		£	£

	Finished goods and goods for resale	367,861	394,309

DEBTORS

					2026	2025
					£	£


Trade debtors	1,252,170	753,921
Amounts owed by group undertakings	217,878	1,548,514
Other debtors	28,907	69,747
Prepayments and accrued income	46,907	35,782
	1,545,862	2,407,964

8.	CASH AND CASH EQUIVALENTS
		2026	2025
		£	£

	Cash at bank and in hand	497,471	947,640

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TRI-TECH ENGINEERING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2026	2025
		£	£

Trade creditors	999,078	581,305
Amounts owed to group undertakings	134,720	137,750
Corporation tax	58,886	54,484
Other taxation and social security	28,528	40,407
Other creditors	13,137	31,835
Accruals and deferred income	399,715	839,737
	1,634,064	1,685,518

10.	DEFERRED TAXATION

		2026
		£

	At beginning of year	(136,278)
	Charged to profit or loss	30,306
	AT END OF YEAR	(105,972)

The provision for deferred taxation is made up as follows:
	2026	2025
	£	£

Accelerated capital allowances

(105,972)

(136,278)

11.	SHARE CAPITAL
		2026	2025
		£	£

ALLOTTED, CALLED UP AND FULLY PAID

100 (2025: 100) Ordinary Shares of £1.00 each	100	100

12.

RESERVES

Profit and loss account

This reserve includes all current and prior period retained profits and losses.

Page 7

TRI-TECH ENGINEERING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

13.	PENSION COMMITMENTS

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £28,530 (2025: £39,895). Contributions totalling £1,636 (2025: £6,273) were payable to the fund at the reporting date and are included in creditors.

Not later than 1 year	22,051	20,343
Later than 1 year and not later than 5 years	31,426	15,926
	53,477	36,269

15.	RELATED PARTY TRANSACTIONS
	The company has taken the exemption under FRS 102 33.1A from disclosing transactions with wholly owned group companies.

16.	CONTROLLING PARTY

At 31 January 2026, the company was controlled by its parent undertaking Stanford Marsh Group Holdings Limited. The ultimate controlling party was considered to be Mr C S Marsh by virtue of his shareholding in Stanford Marsh Group Holdings Limited.

Copies of the consolidated financial statements prepared by Stanford Marsh Group Holdings Limited for the year ending 31 January 2026 can be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.

17.	AUDITORS' INFORMATION

The auditors' report on the financial statements for the year ended 31 January 2026 was unqualified.

The audit report was signed on 29 October 2026 by Richard Newton LLB FCA (Senior statutory auditor) on behalf of Bishop Fleming Audit Limited.

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