Company registration number 08923106 (England and Wales)
TBG Group Solutions Limited
Unaudited Financial Statements
For the year ended 31 December 2025
TBG Group Solutions Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
TBG Group Solutions Limited
Statement of financial position
As at 31 December 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
693,285
708,093
Investments
4
300,000
300,000
993,285
1,008,093
Current assets
Debtors
5
250
250
Cash at bank and in hand
2,535
16,953
2,785
17,203
Creditors: amounts falling due within one year
6
(84,220)
(137,993)
Net current liabilities
(81,435)
(120,790)
Net assets
911,850
887,303
Capital and reserves
Called up share capital
755
755
Share premium account
149,495
149,495
Profit and loss reserves
761,600
737,053
Total equity
911,850
887,303

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his 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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 13 May 2026
Mr P F Rawlinson
Director
Company registration number 08923106 (England and Wales)
TBG Group Solutions Limited
Notes to the financial statements
For the year ended 31 December 2025
- 2 -
1
Accounting policies
Company information

TBG Group Solutions Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3A Midland Court, Barlborough Links, Barlborough, Chesterfield, Derbyshire, England, S43 4UL.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.3
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

TBG Group Solutions Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Tangible fixed assets
TBG Group Solutions Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
3
Tangible fixed assets
(Continued)
- 4 -
Freehold land and buildings
£
Cost
At 1 January 2025 and 31 December 2025
740,414
Depreciation and impairment
At 1 January 2025
32,321
Depreciation charged in the year
14,808
At 31 December 2025
47,129
Carrying amount
At 31 December 2025
693,285
At 31 December 2024
708,093
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
300,000
300,000
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
250
250
6
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
63,410
137,396
Other creditors
20,810
597
84,220
137,993
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