REGISTERED NUMBER: 05315701 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

T-Zero Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M Oliver

S M Oliver

B M Moran

SECRETARY:

Mrs M Oliver

REGISTERED OFFICE:

Unit 6 Navigation Drive

Hurst Business Park

Brierley Hill

West Midlands

DY5 1UT

REGISTERED NUMBER:

05315701 (England and Wales)

ACCOUNTANTS:

Pride Accountants

Polymer Court

Hope Street

Dudley

West Midlands

DY2 8RS

FIXED ASSETS

Tangible assets

4

169,108

217,432

CURRENT ASSETS

Stocks

140,095

121,080

Debtors

5

158,954

209,046

Cash at bank

172,110

188,864

471,159

518,990

CREDITORS

Amounts falling due within one year

6

250,373

271,277

NET CURRENT ASSETS

220,786

247,713

TOTAL ASSETS LESS CURRENT LIABILITIES

389,894

465,145

CREDITORS

Amounts falling due after more than one year

7

(35,116

)

(72,908

)

PROVISIONS FOR LIABILITIES

9

(41,065

)

(52,879

)

NET ASSETS

313,713

339,358

CAPITAL AND RESERVES

Called up share capital

10

103

103

Retained earnings

313,610

339,255

SHAREHOLDERS' FUNDS

313,713

339,358

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 16 April 2026 and were signed on its behalf by:

Mrs M Oliver - Director

S M Oliver - Director

B M Moran - Director

1.	STATUTORY INFORMATION

T-Zero 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

10% on cost

Fixtures and fittings

-

25% on reducing balance

Office equipment

-

33% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred 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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Office

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

479,405

31,010

20,155

530,570

DEPRECIATION

At 1 January 2025

266,853

28,415

17,870

313,138

Charge for year

46,919

645

760

48,324

At 31 December 2025

313,772

29,060

18,630

361,462

NET BOOK VALUE

At 31 December 2025

165,633

1,950

1,525

169,108

At 31 December 2024

212,552

2,595

2,285

217,432

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

153,046

208,602

Other debtors

5,908

444

158,954

209,046

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

9,768

10,019

Hire purchase contracts (see note 8)

27,884

30,906

Trade creditors

134,006

141,614

Taxation and social security

67,103

60,066

Other creditors

11,612

28,672

250,373

271,277

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

9,909

Hire purchase contracts (see note 8)

35,116

62,999

35,116

72,908

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.12.25

31.12.24

£

£

Gross obligations repayable:

Within one year

32,620

36,086

Between one and five years

42,047

74,667

74,667

110,753

Finance charges repayable:

Within one year

4,736

5,180

Between one and five years

6,931

11,668

11,667

16,848

Net obligations repayable:

Within one year

27,884

30,906

Between one and five years

35,116

62,999

63,000

93,905

Non-cancellable

operating leases

31.12.25

31.12.24

£

£

Within one year

60,000

60,000

Between one and five years

90,000

150,000

150,000

210,000

9.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

41,065

52,879

Deferred

tax

£

Balance at 1 January 2025

52,879

Provided during year

(11,814

)

Balance at 31 December 2025

41,065

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

2

Ordinary 'A'

£1

2

2

1

Ordinary 'B'

£1

1

1

103

103

11.	RELATED PARTY DISCLOSURES

Debtors (including non interest bearing loans) as at 31st December 2025 include due from T-Two Property Investments Limited £nil (2024 - £21,681). Creditors (including non interest bearing loans) as at 31st December 2025 include due to T-Two Property Investments Limited £5,267 (2024 - £nil).

T-Zero Limited and T-Two Property Investments Limited share common directors and shareholders.

12.	ULTIMATE CONTROLLING PARTY

The company is under the control of its director, Mr S Oliver, as he owns the majority of the issued share capital.