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REGISTERED NUMBER: 01226220 (England and Wales)

T M Enterprises Limited

Financial Statements for the Year Ended 30th June 2025

T M Enterprises Limited (Registered number: 01226220)

Contents of the Financial Statements

for the year ended 30th June 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

T M Enterprises Limited

Company Information

for the year ended 30th June 2025

| DIRECTORS: | J D T Megginson

| Mrs P Megginson

| T A T Megginson

| C P Barker

| REGISTERED OFFICE: | Estate Office

| Eastburn

| Driffield

| East Yorkshire

| YO25 9DP

| REGISTERED NUMBER: | 01226220 (England and Wales)

| AUDITORS: | Smailes Goldie

| Chartered Accountants

| Statutory Auditor

| Regent's Court

| Princess Street

| Hull

| East Yorkshire

| HU2 8BA

T M Enterprises Limited (Registered number: 01226220)

Balance Sheet

30th June 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 2,870,907 |  | 2,859,185 |  |

Cash at bank | 4,955 |  | 16,107 |  |

2,875,862 |  | 2,875,292 |  |

CREDITORS

Amounts falling due within one year | 5 | 156 |  | - |  |

NET CURRENT ASSETS | 2,875,706 |  | 2,875,292 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,875,706 |  | 2,875,292 |  |

CAPITAL AND RESERVES

Called up share capital | 90 |  | 90 |  |

Retained earnings | 2,875,616 |  | 2,875,202 |  |

SHAREHOLDERS' FUNDS | 2,875,706 |  | 2,875,292 |  |

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 24th March 2026 and were signed on its behalf by:

T A T Megginson - Director

T M Enterprises Limited (Registered number: 01226220)

Notes to the Financial Statements

for the year ended 30th June 2025

1. | STATUTORY INFORMATION

| T M Enterprises Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared in accordance with applicable accounting standards including Section 1A of Financial Reporting Standard 102: The financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| Going Concern

| The directors, having considered the forecasts through to 30 June 2027, have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of 12 months from the date of approval of these financial statements and therefore have prepared the financial statements on a going concern basis.

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Deferred tax is measured using the tax rates and laws, that have been enacted or substantively enacted by the balance sheet date, that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and are receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

T M Enterprises Limited (Registered number: 01226220)

Notes to the Financial Statements - continued

for the year ended 30th June 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 2,870,907 |  | 2,859,185 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 156 |  | - |  |

6. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Matthew Fox FCCA (Senior Statutory Auditor)

| for and on behalf of Smailes Goldie

7. | ULTIMATE CONTROLLING PARTY

| The parent company of the group of undertakings for which group financial statements are drawn up and of which the company is a member is Birch Valley Holdings Limited, registered in England and Wales. Birch Valley Holdings Limited is also the company's ultimate parent undertaking and its registered office is Estate Office, Eastburn Road, Eastburn, Driffield YO25 9DP. Copies of Birch Valley Holdings Limited's financial statements can be obtained from Companies House.