REGISTERED NUMBER: 05882227 (England and Wales)

TBA ELECTRO CONDUCTIVE PRODUCTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B C Smith Esq

M J Lineker Esq

SECRETARY:

B C Smith Esq

REGISTERED OFFICE:

Sanremo

13 Trinity Square

Llandudno

CONWY

LL30 2RB

REGISTERED NUMBER:

05882227 (England and Wales)

ACCOUNTANTS:

Williams Denton Cyf

Chartered Certified Accountants

Glaslyn

Ffordd y Parc

Parc Menai

Bangor

Gwynedd

LL57 4FE

FIXED ASSETS

Tangible assets

4

9,886

12,358

Investments

5

-

1,975

9,886

14,333

CURRENT ASSETS

Stocks

242,061

243,300

Debtors

6

194,723

131,161

Cash at bank and in hand

10,312

3,133

447,096

377,594

CREDITORS

Amounts falling due within one year

7

309,887

241,319

NET CURRENT ASSETS

137,209

136,275

TOTAL ASSETS LESS CURRENT LIABILITIES

147,095

150,608

CREDITORS

Amounts falling due after more than one year

8

-

(4,167

)

PROVISIONS FOR LIABILITIES

(703

)

(703

)

NET ASSETS

146,392

145,738

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

146,390

145,736

SHAREHOLDERS' FUNDS

146,392

145,738

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 19 June 2026 and were signed on its behalf by:

M J Lineker Esq - Director

1.	STATUTORY INFORMATION

TBA Electro Conductive Products 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.

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 recognition

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 etc

-

20% on cost

Investments in subsidiaries

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.

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.

Foreign currencies

Monetary 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.

Trade and other debtors

Trade and other debtors are initially recognised at their transaction price, less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of 3 months or less.

Trade and other creditors

Trade and other creditors are initially recognised at their transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

243,018

DEPRECIATION

At 1 January 2025

230,660

Charge for year

2,472

At 31 December 2025

233,132

NET BOOK VALUE

At 31 December 2025

9,886

At 31 December 2024

12,358

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 January 2025

1,975

Disposals

(1,975

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

1,975

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Euro TBA Protective Technology Solutions India Private Limited

Registered office: India

Nature of business: Wholesale distribution

%

Class of shares:

holding

Ordinary

100.00

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

130,304

64,626

Other debtors

25,975

26,704

Prepayments

38,444

39,831

194,723

131,161

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,167

10,000

Trade creditors

154,193

115,568

Social security and other taxes

24,079

20,747

Other creditors

121,118

89,004

Accruals

6,330

6,000

309,887

241,319

Other creditors includes £88,467 payable to Bibby Invoice Discounting Limited (2024: £49,767). This amount is secured by a fixed charge on the book debts of the company, together with a floating charge on other assets.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loan

-

4,167

9.	RELATED PARTY DISCLOSURES

Included in prepayments is an amount due from Euro TBA Protective Technology Solutions India which is a wholly owned subsidiary. During the year an amount of £9,907 has been written as it is believed to be irrecoverable.