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COMPANY REGISTRATION NUMBER: 04989875

TEK 4 Limited

Filleted Financial Statements

31 March 2026

TEK 4 Limited

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 826,375 | 736,735
Investments | 6 |  | 787 | 787
|  | --------- | ---------
|  | 827,162 | 737,522

Current assets

Stocks | 5,134,474 |  | 5,822,547
Debtors | 7 | 10,533,258 |  | 7,226,667
Cash at bank and in hand | 2,004,426 |  | 2,775,822
| ------------- |  | -------------
| 17,672,158 |  | 15,825,036

Creditors: amounts falling due within one year | 8 | 3,774,950 |  | 4,608,474
| ------------- |  | -------------
Net current assets |  | 13,897,208 | 11,216,562
|  | ------------- | -------------
Total assets less current liabilities |  | 14,724,370 | 11,954,084

Provisions

Taxation including deferred tax |  | 43,913 | 28,561
|  | ------------- | -------------
Net assets |  | 14,680,457 | 11,925,523
|  | ------------- | -------------

TEK 4 Limited

Statement of Financial Position (continued)

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 14,680,357 | 11,925,423
|  | ------------- | -------------
Shareholders funds |  | 14,680,457 | 11,925,523
|  | ------------- | -------------

These 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 income statement has not been delivered.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements were approved by the board of directors and authorised for issue on 3 June 2026 , and are signed on behalf of the board by:

Mr R Womersley
Director

Company registration number: 04989875

TEK 4 Limited

Notes to the Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Whittle Place, 15 Rose Way, Blaby, Leicester, LE8 4BY.
2. Statement of compliance
These 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 financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transactions with wholly owned subsidiaries within the group.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred Tax is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred is accounted for in respect of all material timing differences to the extent that it is considered that a net liability may crystallise.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Leasehold property | - | 5% straight line
| Plant & Machinery | - | 12% straight line
| Fixtures & fittings | - | 20% straight line
| Motor Vehicles | - | 25% straight line

| Equipment | - | 25% straight line

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.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 59 (2025: 48 ).
5. Tangible assets

| Long leasehold property | Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £ | £
Cost |  |  |  |  |  |
At 1 Apr 2025 | 647,994 | 374,138 | 13,924 | 222,878 | 150,375 | 1,409,309
Additions | – | 121,132 | 450 | 102,275 | 16,653 | 240,510
Disposals | – | ( 87,733) | ( 543) | ( 46,045) | ( 87,442) | ( 221,763)
| --------- | --------- | -------- | --------- | --------- | ------------
At 31 Mar 2026 | 647,994 | 407,537 | 13,831 | 279,108 | 79,586 | 1,428,056
| --------- | --------- | -------- | --------- | --------- | ------------
Depreciation |  |  |  |  |  |
At 1 Apr 2025 | 184,299 | 238,842 | 5,701 | 125,626 | 118,106 | 672,574
Charge for the year | 32,399 | 32,003 | 2,837 | 56,597 | 14,017 | 137,853
Disposals | – | ( 75,565) | ( 561) | ( 45,271) | ( 87,349) | ( 208,746)
| --------- | --------- | -------- | --------- | --------- | ------------
At 31 Mar 2026 | 216,698 | 195,280 | 7,977 | 136,952 | 44,774 | 601,681
| --------- | --------- | -------- | --------- | --------- | ------------
Carrying amount |  |  |  |  |  |
At 31 Mar 2026 | 431,296 | 212,257 | 5,854 | 142,156 | 34,812 | 826,375
| --------- | --------- | -------- | --------- | --------- | ------------
At 31 Mar 2025 | 463,695 | 135,296 | 8,223 | 97,252 | 32,269 | 736,735
| --------- | --------- | -------- | --------- | --------- | ------------

6. Investments

| Shares in group undertakings
| £
Cost |
At 1 April 2025 and 31 March 2026 | 787
| ----
Impairment |
At 1 April 2025 and 31 March 2026 | –
| ----

Carrying amount |
At 31 March 2026 | 787
| ----
At 31 March 2025 | 787
| ----

7. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 2,662,793 | 2,361,653
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 7,307,414 | 4,343,927
Other debtors | 563,051 | 521,087
| ------------- | ------------
| 10,533,258 | 7,226,667
| ------------- | ------------

8. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Trade creditors | 872,999 | 1,276,050
Corporation tax | 348,709 | 163,354
Social security and other taxes | 80,658 | 100,544
Other creditors | 2,472,584 | 3,068,526
| ------------ | ------------
| 3,774,950 | 4,608,474
| ------------ | ------------

9. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2026 | 2025
| £ | £
Not later than 1 year | 150,000 | 150,000
Later than 1 year and not later than 5 years | 600,000 | 600,000
Later than 5 years | 1,275,000 | 1,562,500
| ------------ | ------------
| 2,025,000 | 2,312,500
| ------------ | ------------

10. Events after the end of the reporting period
The company purchased a subsidiary company after the reporting period.
11. Summary audit opinion
The auditor's report dated 3 June 2026 was qualified on the following basis:
We were appointed as auditors of the company on 15 January 2026. The accounts for the year ended 31 March 2025 were not audited. Consequently,the opening balances as at 1 April 2025 and the comparative figures for the year ended 31 March 2025 were not audited. We were unable to obtain sufficient appropriate audit evidence regarding the opening balances due to inadequate supporting documentation. Consequently, we were unable to determine whether any adjustments were necessary in respect of the opening statement of financial position as at 1 April 2025 or to the income statement for the year ended 31 March 2026. The senior statutory auditor was Andrew Wheatcroft BFP ACA FCCA , for and on behalf of Versant Associates LLP .
12. Related party transactions
The company's immediate and ultimate parent company is Tek 4 Group 2022 Limited. The company's registered office is Whittle Place 15 Rose Way, Blaby, Leicester, England, LE8 4BY. During the year the company provided an interest free loan repayable on demand to a company with common directors. The amount due at the balance sheet date is £60,000 (2025: £nil), this is included within other debtors.