Acorah Software Products - Accounts Production 19.2.450 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 07054671 Graham Bateman Paul Read Mehmet Mustafa Mehmet Mustafa true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07054671 2024-10-31 07054671 2025-10-31 07054671 2024-11-01 2025-10-31 07054671 frs-core:CurrentFinancialInstruments 2025-10-31 07054671 frs-core:Non-currentFinancialInstruments 2025-10-31 07054671 frs-core:BetweenOneFiveYears 2025-10-31 07054671 frs-core:FurnitureFittings 2025-10-31 07054671 frs-core:FurnitureFittings 2024-11-01 2025-10-31 07054671 frs-core:FurnitureFittings 2024-10-31 07054671 frs-core:NetGoodwill 2025-10-31 07054671 frs-core:NetGoodwill 2024-11-01 2025-10-31 07054671 frs-core:NetGoodwill 2024-10-31 07054671 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 07054671 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 07054671 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 07054671 frs-core:MotorVehicles 2025-10-31 07054671 frs-core:MotorVehicles 2024-11-01 2025-10-31 07054671 frs-core:MotorVehicles 2024-10-31 07054671 frs-core:PlantMachinery 2025-10-31 07054671 frs-core:PlantMachinery 2024-11-01 2025-10-31 07054671 frs-core:PlantMachinery 2024-10-31 07054671 frs-core:WithinOneYear 2025-10-31 07054671 frs-core:ShareCapital 2025-10-31 07054671 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 07054671 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 07054671 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 07054671 frs-bus:SmallEntities 2024-11-01 2025-10-31 07054671 frs-bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 07054671 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 07054671 frs-bus:OrdinaryShareClass1 2024-11-01 2025-10-31 07054671 frs-bus:OrdinaryShareClass1 2025-10-31 07054671 1 2024-11-01 2025-10-31 07054671 frs-bus:Director1 2024-11-01 2025-10-31 07054671 frs-bus:Director1 2024-10-31 07054671 frs-bus:Director1 2025-10-31 07054671 frs-bus:Director2 2024-11-01 2025-10-31 07054671 frs-bus:Director3 2024-11-01 2025-10-31 07054671 frs-countries:EnglandWales 2024-11-01 2025-10-31 07054671 2023-10-31 07054671 2024-10-31 07054671 2023-11-01 2024-10-31 07054671 frs-core:CurrentFinancialInstruments 2024-10-31 07054671 frs-core:Non-currentFinancialInstruments 2024-10-31 07054671 frs-core:BetweenOneFiveYears 2024-10-31 07054671 frs-core:WithinOneYear 2024-10-31 07054671 frs-core:ShareCapital 2024-10-31 07054671 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 07054671 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31
Registered number: 07054671
TLM Management Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
FB Accountancy Services Limited
Chartered Certified Accountants
Unit 16, Heronsgate Trading Estate
Paycocke Road
Basildon
Essex
SS14 3EU
TLM Management Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—8

Page 1
TLM Management Limited
Accountant's Report
For The Year Ended 31 October 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of TLM Management Limited For The Year Ended 31 October 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of TLM Management Limited which comprise the Profit and Loss Account, the 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of TLM Management Limited , as a body, in accordance with the terms of our engagement letter dated 15 February 2023. Our work has been undertaken solely to prepare for your approval the accounts of TLM Management Limited and state those matters that we have agreed to state to the directors of TLM Management Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TLM Management Limited and its directors as a body for our work or for this report.
It is your duty to ensure that TLM Management Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of TLM Management Limited . You consider that TLM Management Limited 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 accounts of TLM Management Limited . 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 financial statements.

04/06/2026

FB Accountancy Services Limited
Chartered Certified Accountants
Unit 16, Heronsgate Trading Estate
Paycocke Road
Basildon
Essex
SS14 3EU
Page 1
Page 2
TLM Management Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 07054671

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2 |  | -
Tangible Assets | 5 |  | 1,002,690 |  | 704,399
|  |  | 1,002,692 |  | 704,399
CURRENT ASSETS
Stocks | 6 | 9,000 |  | 9,000 |
Debtors | 7 | 994,246 |  | 2,161,629 |
Cash at bank and in hand |  | 1,502 |  | 36,460 |
|  | 1,004,748 |  | 2,207,089 |
Creditors: Amounts Falling Due Within One Year | 8 | (2,225,456 ) |  | (2,425,579 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,220,708 ) |  | (218,490 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (218,016 ) |  | 485,909
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (116,179 ) |  | (625,539 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (8,709 ) |  | (55,100 )
NET LIABILITIES |  |  | (342,904 ) |  | (194,730 )
CAPITAL AND RESERVES
Called up share capital | 12 |  | 100 |  | 100
Profit and Loss Account |  |  | (343,004 ) |  | (194,830 )
SHAREHOLDERS' FUNDS |  |  | (342,904) |  | (194,730)

Page 2
Page 3
TLM Management Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mehmet Mustafa Director
04/06/2026

The notes on pages 4 to 8 form part of these financial statements.
Page 3
Page 4
TLM Management Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
TLM Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07054671 . The registered office is Unit 16 Heronsgate Trading Estate, Paycocke Road, Basildon, Essex, SS14 3EU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The accounts are prepared on a going concern basis with the continuing support of the creditors.
2.3. Turnover
Turnover represents the income receivable excluding value added tax, and trade discounts in the ordinary course of business for services provided. Revenue is recognised at the point when the service has been performed and rendered to the customer. This will be on completion of each container lift and on sale of recyclable materials. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | Straight line over the life of the lease
Plant & Machinery | 20% straight line
Motor Vehicles | 20% straight line
Fixtures & Fittings | 20% straight line

Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 4
Page 5
TLM Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.8. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
2.9. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.10. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 3)
1 3
Page 5
Page 6
TLM Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 93,700
Additions | 2
As at 31 October 2025 | 93,702
Amortisation
As at 1 November 2024 | 93,700
As at 31 October 2025 | 93,700
Net Book Value
As at 31 October 2025 | 2
As at 1 November 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 November 2024 | 1,614,028 | - | 324,300 | 26,754 | 1,965,082
Additions | - | 249,983 | 326,700 | 815 | 577,498
Disposals | - | (15,353 ) | (35,700 ) | - | (51,053 )
As at 31 October 2025 | 1,614,028 | 234,630 | 615,300 | 27,569 | 2,491,527
Depreciation
As at 1 November 2024 | 1,130,028 | - | 123,642 | 7,013 | 1,260,683
Provided during the period | 138,240 | 11,733 | 77,350 | 5,394 | 232,717
Disposals | - | - | (4,563 ) | - | (4,563 )
As at 31 October 2025 | 1,268,268 | 11,733 | 196,429 | 12,407 | 1,488,837
Net Book Value
As at 31 October 2025 | 345,760 | 222,897 | 418,871 | 15,162 | 1,002,690
As at 1 November 2024 | 484,000 | - | 200,658 | 19,741 | 704,399

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 9,000 |  | 9,000

Page 6
Page 7
TLM Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 32,663 |  | -
Other debtors | 961,583 |  | 2,161,629
| 994,246 |  | 2,161,629

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 320,549 |  | 509,814
Trade creditors | 832,121 |  | 758,852
Bank loans and overdrafts | 10,926 |  | 14,817
Other loans | 112,245 |  | 173,078
Corporation tax | 100,213 |  | 131,048
Other taxes and social security | 140,351 |  | 60,242
Other creditors | 709,051 |  | 777,728
| 2,225,456 |  | 2,425,579

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 116,179 |  | 513,294
Other loans | - |  | 112,245
| 116,179 |  | 625,539

10. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 436,728 |  | 1,023,108

11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 320,549 |  | 509,814
Later than one year and not later than five years | 116,179 |  | 513,294
| 436,728 |  | 1,023,108
| 436,728 |  | 1,023,108

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TLM Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1 each | 100 |  | 100

13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Mehmet Mustafa | 110,658 | - | 110,658 | - | -

The above loan is unsecured, interest free and repayable on demand.
14. Related Party Transactions
EHM Management Services LimitedA company of which one of the directors have ultimate control.Included in other creditors is £66,092 (2024: £59,406) owing to EHM Management Services Limited.

EHM Management Services Limited

A company of which one of the directors have ultimate control.

Included in other creditors is £66,092 (2024: £59,406) owing to EHM Management Services Limited.

Brambles Lane LimitedA company of which one of the directors have sigificant control.Included in other debtors is a £750,000 (2024: £750,000) loan to Brambles Lane Limited. This loan is interest free and payable on demand.

Brambles Lane Limited

A company of which one of the directors have sigificant control.

Included in other debtors is a £750,000 (2024: £750,000) loan to Brambles Lane Limited. This loan is interest free and payable on demand.

TLM Environmental LimitedA company of which one of the directors have ultimate control.The company went into liquidation on 30th April 2025. During the year, the company recharged costs amounting to £1,719,035 (2024: £5,643,243) to TLM Environmental Limited. Included in other debtors is £Nil (2024: £393,316) loan to TLM Environmental Limited. Included in other creditors is £Nil (2024: £608,749) owing to TLM Environmental Limited.

TLM Environmental Limited

A company of which one of the directors have ultimate control.

The company went into liquidation on 30th April 2025. During the year, the company recharged costs amounting to £1,719,035 (2024: £5,643,243) to TLM Environmental Limited. Included in other debtors is £Nil (2024: £393,316) loan to TLM Environmental Limited. Included in other creditors is £Nil (2024: £608,749) owing to TLM Environmental Limited.

UK Waste Direct 2000 LimitedA company of which one of the directors have ultimate control.During the year, the company recharged costs amounting to £1,927,437 to UK Waste Direct 2000 Limited. Included in other debtors is £18,024 (2024: £1,886) owing to TLM Management Limited.

UK Waste Direct 2000 Limited

A company of which one of the directors have ultimate control.

During the year, the company recharged costs amounting to £1,927,437 to UK Waste Direct 2000 Limited. Included in other debtors is £18,024 (2024: £1,886) owing to TLM Management Limited.

15. Exceptional Items

| 2025 |  | 2024
| £ |  | £
Profit on sale of trade waste business | 897,110 |  | -
Loan impairment | 75,202 |  | (371,684)
| 972,312 |  | (371,684)

On 10th October 2025, the company disposed of its trade waste business for a total consideration of £916,429. After deducting legal fees of £19,319, resulting in a profit on disposal of the trade waste business of £897,110, which is included in the profit and loss account.
16. Ultimate Controlling Party
The company's ultimate controlling party is Mehmet Mustafa by virtue of his ownership of 100% of the issued share capital in the company.
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