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REGISTERED NUMBER: 07518922 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

TMM Direct Ltd.

| TMM Direct Ltd. (Registered number: 07518922) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 7 |

| TMM Direct Ltd. |

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | M White

| A White

| Mrs S White

| REGISTERED OFFICE: | Unit G6

| Beverley Enterprise Centre

| Beverley

| East Yorkshire

| HU17 0JT

| REGISTERED NUMBER: | 07518922 (England and Wales)

| ACCOUNTANTS: | Harris Lacey and Swain

| Suite 1

| The Riverside Building

| Hessle

| East Yorkshire

| HU13 0DZ

| TMM Direct Ltd. (Registered number: 07518922) |

Abridged Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 393 |  | 944 |  |

393 |  | 944 |  |

CURRENT ASSETS

Stocks | 62,042 |  | 113,875 |  |

Debtors | 5,959 |  | 3,464 |  |

Cash at bank and in hand | 57,348 |  | 98,430 |  |

125,349 |  | 215,769 |  |

CREDITORS

Amounts falling due within one year | 73,249 |  | 135,663 |  |

NET CURRENT ASSETS | 52,100 |  | 80,106 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 52,493 |  | 81,050 |  |

PROVISIONS FOR LIABILITIES | - |  | 179 |  |

NET ASSETS | 52,493 |  | 80,871 |  |

CAPITAL AND RESERVES

Called up share capital | 3,403 |  | 3,403 |  |

Retained earnings | 49,090 |  | 77,468 |  |

SHAREHOLDERS' FUNDS | 52,493 |  | 80,871 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

| TMM Direct Ltd. (Registered number: 07518922) |

Abridged Balance Sheet - continued

31 July 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 November 2025 and were signed on its behalf by:

A White - Director

| TMM Direct Ltd. (Registered number: 07518922) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| TMM Direct Ltd. 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

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

| Revenue

| Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered, net of returns, discounts and rebates allowed by the company and value added taxes.

| The company recognises revenue when the significant risks and rewards of ownership have been transferred to the buyer; the company retains no continuing involvement or control over the goods; the amount of revenue can be measured reliably; it is probable that future economic benefits will flow to the entity and when the specific criteria relating to each of the company's sales channels have been met, as described below.

| Sale of goods - Incubators, etc

| The company sells goods via its websites for delivery to the customer. Revenue is recognised when the risks and rewards of the inventory are passed to the customer. For deliveries to the customer this is the point of acceptance of the goods by the customer. Transactions are mostly settled by credit or payment card.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on cost and 20% on cost

| 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 has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measure at their settlement value.

| Taxation

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

| Current or deferred 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.

| TMM Direct Ltd. (Registered number: 07518922) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Estimates and judgements

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors' best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 47,500 |  |

| AMORTISATION

| At 1 August 2024

| and 31 July 2025 | 47,500 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  |

| At 31 July 2024 | - |  |

| TMM Direct Ltd. (Registered number: 07518922) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 14,287 |  |

| DEPRECIATION

| At 1 August 2024 | 13,343 |  |

| Charge for year | 551 |  |

| At 31 July 2025 | 13,894 |  |

| NET BOOK VALUE

| At 31 July 2025 | 393 |  |

| At 31 July 2024 | 944 |  |

6. | RELATED PARTY DISCLOSURES

| The company is controlled by Mr A White who is the majority shareholder.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

TMM Direct Ltd.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of TMM Direct Ltd. for the year ended 31 July 2025 which comprise the Abridged Statement of Income and Retained Earnings, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of TMM Direct Ltd., as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of TMM Direct Ltd. and state those matters that we have agreed to state to the Board of Directors of TMM Direct Ltd., as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TMM Direct Ltd. and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that TMM Direct Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of TMM Direct Ltd.. You consider that TMM Direct Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of TMM Direct Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Harris Lacey and Swain

Suite 1

The Riverside Building

Hessle

East Yorkshire

HU13 0DZ

Date: .............................................