Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 10156170 Mr Dushantha Alawattegama iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10156170 2023-12-31 10156170 2024-12-31 10156170 2024-01-01 2024-12-31 10156170 frs-core:CurrentFinancialInstruments 2024-12-31 10156170 frs-core:Non-currentFinancialInstruments 2024-12-31 10156170 frs-core:BetweenOneFiveYears 2024-12-31 10156170 frs-core:FurnitureFittings 2024-12-31 10156170 frs-core:FurnitureFittings 2024-01-01 2024-12-31 10156170 frs-core:FurnitureFittings 2023-12-31 10156170 frs-core:MotorVehicles 2024-12-31 10156170 frs-core:MotorVehicles 2024-01-01 2024-12-31 10156170 frs-core:MotorVehicles 2023-12-31 10156170 frs-core:ShareCapital 2024-12-31 10156170 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10156170 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10156170 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 10156170 frs-bus:SmallEntities 2024-01-01 2024-12-31 10156170 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10156170 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10156170 frs-bus:Director1 2024-01-01 2024-12-31 10156170 frs-countries:EnglandWales 2024-01-01 2024-12-31 10156170 2022-12-31 10156170 2023-12-31 10156170 2023-01-01 2023-12-31 10156170 frs-core:CurrentFinancialInstruments 2023-12-31 10156170 frs-core:Non-currentFinancialInstruments 2023-12-31 10156170 frs-core:BetweenOneFiveYears 2023-12-31 10156170 frs-core:ShareCapital 2023-12-31 10156170 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 10156170
TBMB Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Newton and Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10156170
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,710 11,107
8,710 11,107
CURRENT ASSETS
Stocks 5 58,332 43,918
Debtors 6 68,337 59,487
Cash at bank and in hand 13,471 16,275
140,140 119,680
Creditors: Amounts Falling Due Within One Year 7 (69,233 ) (34,714 )
NET CURRENT ASSETS (LIABILITIES) 70,907 84,966
TOTAL ASSETS LESS CURRENT LIABILITIES 79,617 96,073
Creditors: Amounts Falling Due After More Than One Year 8 (54,187 ) (70,033 )
NET ASSETS 25,430 26,040
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 25,429 26,039
SHAREHOLDERS' FUNDS 25,430 26,040
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
On behalf of the board
Mr Dushantha Alawattegama
Director
26/02/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
TBMB Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10156170 . The registered office is Jarrow Business Centre, Viking Business Park, Jarrow, Tyne & Wear, NE32 3DT.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
Page 3
Page 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2024 8,000 29,525 37,525
Additions - 79 79
As at 31 December 2024 8,000 29,604 37,604
Depreciation
As at 1 January 2024 1,600 24,818 26,418
Provided during the period 1,280 1,196 2,476
As at 31 December 2024 2,880 26,014 28,894
Net Book Value
As at 31 December 2024 5,120 3,590 8,710
As at 1 January 2024 6,400 4,707 11,107
5. Stocks
2024 2023
£ £
Finished goods 58,332 43,918
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 500 500
Amounts owed by other participating interests 67,837 58,987
68,337 59,487
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 5,412 4,358
Bank loans and overdrafts 13,699 13,699
PAYE & Social Security (Current liabilities - creditors < 1 year) 3,195 1,272
VAT 5,373 3,888
Other creditors 1,387 1,743
Accruals and deferred income 3,000 3,000
Amounts owed to other participating interests 37,167 6,754
69,233 34,714
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 1,584 5,700
Bank loans 32,603 44,333
Accruals and deferred income 20,000 20,000
54,187 70,033
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 1,584 5,700
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
11. Related Party Transactions
TBSS LimitedSame DirectorOwes £1524.34 to TBSS Limited

TBSS Limited

Same Director

Owes £1524.34 to TBSS Limited

TBRedcar LimitedSame DirectorOwed £1474.65 from TBRedcar Limited

TBRedcar Limited

Same Director

Owed £1474.65 from TBRedcar Limited

Tyne Bargains LimitedSame DirectorOwed £57512.63 from Tyne Bargains Limited

Tyne Bargains Limited

Same Director

Owed £57512.63 from Tyne Bargains Limited

TBSK LimitedSame DirectorOwes £5,229.64 to TBSK Limited

TBSK Limited

Same Director

Owes £5,229.64 to TBSK Limited

Page 5