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Registration number: 13638257

TBA Management Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

TBA Management Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

TBA Management Ltd

Company Information

Directors | Mr T A J Barton Ms R J Barton

Registered office | Vicarage Court 160 Ermin Street Swindon Wiltshire SN3 4NE

Accountants | Regulatory Accounting Ltd T/A Optimum Professional Services Vicarage Court 160 Ermin Street Swindon Wiltshire SN3 4NE

TBA Management Ltd

(Registration number: 13638257)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 954,112 | 954,112
Other financial assets | 5 | 178,986 | 178,986
|  | 1,133,098 | 1,133,098
Current assets |  |  |
Debtors | 6 | 8,788 | 6,918
Cash at bank and in hand |  | 11,036 | 26,789
|  | 19,824 | 33,707
Creditors: Amounts falling due within one year | 7 | (15,588) | (14,547)
Net current assets |  | 4,236 | 19,160
Total assets less current liabilities |  | 1,137,334 | 1,152,258
Creditors: Amounts falling due after more than one year | 7 | (1,199,115) | (1,222,248)
Net liabilities |  | (61,781) | (69,990)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Revaluation reserve |  | (89,854) | (89,854)
Retained earnings |  | 27,973 | 19,764
Shareholders' deficit |  | (61,781) | (69,990)

TBA Management Ltd

(Registration number: 13638257)
Balance Sheet as at 30 September 2025

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 February 2026 and signed on its behalf by:

......................................... Mr T A J Barton Director
......................................... Ms R J Barton Director

TBA Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Vicarage Court
160 Ermin Street
Swindon
Wiltshire
SN3 4NE
England

The principal place of business is:
20 Dunley Close
Swindon
Wilts
SN25 2BL
England

These financial statements were authorised for issue by the Board on 4 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency of these financial statements is pound sterling rounded to the nearest whole number.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

TBA Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the directors. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

TBA Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Investment properties

| 2025 £
At 1 October | 954,112
At 30 September | 954,112

There has been no valuation of investment property by an independent valuer.

TBA Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5 | Other financial assets (current and non-current)

| Financial assets at cost less impairment £ | Total £
Non-current financial assets
Cost or valuation
At 1 October 2024 | 178,986 | 178,986
At 30 September 2025 | 178,986 | 178,986
Impairment
Carrying amount
At 30 September 2025 | 178,986 | 178,986

6 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 688 | 618
Other debtors | 8,100 | 6,300
| 8,788 | 6,918

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 1,926 | 3,204
Accruals and deferred income | 2,832 | 2,223
Other creditors | 10,830 | 9,120
| 15,588 | 14,547

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 1,199,115 | 1,222,248

TBA Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

8 | Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on revaluation of other assets | (89,854) | (89,854)

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on revaluation of other assets | (89,854) | (89,854)

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 697,902 | 697,902
Other borrowings | 501,213 | 524,346
| 1,199,115 | 1,222,248

The company has secured borrowing against their investment properties held, both charges in favour of Shawbrook Bank Limited.