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REGISTERED NUMBER: 05093564 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS

| FOR THE YEAR ENDED 31 MAY 2025

| FOR

| T.O.B. INTERNATIONAL WHOLESALE LIMITED

T.O.B. INTERNATIONAL WHOLESALE LIMITED (REGISTERED NUMBER: 05093564) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| T.O.B. INTERNATIONAL WHOLESALE LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | I J Gooding

| R W Norfolk

| SECRETARY: | R W Norfolk

| REGISTERED OFFICE: | Beckwith Barn

| Warren Estate

| Lordship Road

| Chelmsford

| Essex

| CM1 3WT

| REGISTERED NUMBER: | 05093564 (England and Wales)

| ACCOUNTANTS: | Xeinadin South East Limited

| 5b Beckwith Barn

| Warren Estate

| Lordship Road

| Chelmsford

| Essex

| CM1 3WT

T.O.B. INTERNATIONAL WHOLESALE LIMITED (REGISTERED NUMBER: 05093564) |

BALANCE SHEET

31 MAY 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 5 | 30,000 |  | 15,000 |  |

Debtors | 6 | 90,652 |  | 53,803 |  |

Cash at bank and in hand | 7 | 34,573 |  | 45,097 |  |

155,225 |  | 113,900 |  |

CREDITORS

Amounts falling due within one year | 8 | 153,248 |  | 108,412 |  |

NET CURRENT ASSETS | 1,977 |  | 5,488 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,977 |  | 5,488 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 2 |  | 2 |  |

Retained earnings | 1,975 |  | 5,486 |  |

SHAREHOLDERS' FUNDS | 1,977 |  | 5,488 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 14 April 2026 and were signed on its behalf by:

I J Gooding - Director

R W Norfolk - Director

T.O.B. INTERNATIONAL WHOLESALE LIMITED (REGISTERED NUMBER: 05093564) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| T.O.B. International Wholesale 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.

| The functional and presentation currency of these financial statements is the Pound Sterling (£).

| Amounts in these financial statements are rounded to the nearest Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Summary of significant accounting policies

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

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods, net of returns, discounts and value added taxes.

| The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met.

| The sale of goods are recognised when the goods are despatched to the customer.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non puttable ordinary shares.

| Taxation

| Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

T.O.B. INTERNATIONAL WHOLESALE LIMITED (REGISTERED NUMBER: 05093564) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

5. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 30,000 |  | 15,000 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 90,265 |  | 52,478 |  |

| Other debtors | 387 |  | 1,325 |  |

90,652 |  | 53,803 |  |

7. | CASH AT BANK AND IN HAND

2025 | 2024 |

£ | £ |

| Bank account | 33,338 |  | 43,502 |  |

| Amazon | 1,233 |  | 1,593 |  |

| Cash in hand | 2 |  | 2 |  |

34,573 |  | 45,097 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 110,309 |  | 49,677 |  |

| Taxation and social security | 34,526 |  | 50,322 |  |

| Other creditors | 8,413 |  | 8,413 |  |

153,248 |  | 108,412 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

10. | ULTIMATE CONTROLLING PARTY

| The company is ultimately controlled by its shareholders, I J Gooding and R W Norfolk, by virtue of them each holding 50% of the issued share capital of the company.