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Company No: 03317626 (England and Wales)

# T M SAFETY SIGNS LIMITED

### Unaudited Financial Statements
For the financial year ended 28 February 2026
Pages for filing with the registrar

T M SAFETY SIGNS LIMITED

## Unaudited Financial Statements

For the financial year ended 28 February 2026

Contents

T M SAFETY SIGNS LIMITED

## BALANCE SHEET

As at 28 February 2026
T M SAFETY SIGNS LIMITED

## BALANCE SHEET (continued)

As at 28 February 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 139,354 |  | 176,653
Investments | 4 | 850,915 |  | 739,988
|  | 990,269 |  | 916,641
Current assets |  |  |  |
Debtors | 5 | 1,276,415 |  | 1,275,679
Cash at bank and in hand |  | 2,461,434 |  | 2,485,890
|  | 3,737,849 |  | 3,761,569
Creditors: amounts falling due within one year | 6 | ( 68,980) |  | ( 160,210)
Net current assets |  | 3,668,869 |  | 3,601,359
Total assets less current liabilities |  | 4,659,138 |  | 4,518,000
Provision for liabilities |  | ( 97,149) |  | ( 83,806)
Net assets |  | 4,561,989 |  | 4,434,194
Capital and reserves |  |  |  |
Called-up share capital | 7 | 26 |  | 26
Capital redemption reserve |  | 74 |  | 74
Profit and loss account |  | 4,561,889 |  | 4,434,094
Total shareholders' funds |  | 4,561,989 |  | 4,434,194

For the financial year ending 28 February 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of T M Safety Signs Limited (registered number: 03317626) were approved and authorised for issue by the Director on 02 July 2026. They were signed on its behalf by:

J A Nagle Director |

T M SAFETY SIGNS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 28 February 2026
T M SAFETY SIGNS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 28 February 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

T M Safety Signs Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 2 Nightingales Farm, West Hatch, Taunton, TA3 5RH, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the sale and hire of safety signs, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements | 3 years straight line
Plant and machinery | 15 % reducing balance
Vehicles | 10 % reducing balance
Office equipment | 15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Non-financial assets
At each balance sheet date, the company reviews 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). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### 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. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either 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 cash 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 creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 5 |  | 5

#### 3. Tangible assets

| Leasehold improve- ments |  | Plant and machinery |  | Vehicles |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 March 2025 | 8,063 |  | 201,610 |  | 221,521 |  | 20,795 |  | 451,989
Additions | 0 |  | 1,050 |  | 0 |  | 0 |  | 1,050
Disposals | 0 |  | 0 |  | ( 45,023) |  | 0 |  | ( 45,023)
At 28 February 2026 | 8,063 |  | 202,660 |  | 176,498 |  | 20,795 |  | 408,016
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 March 2025 | 8,063 |  | 181,232 |  | 69,727 |  | 16,314 |  | 275,336
Charge for the financial year | 0 |  | 3,115 |  | 13,978 |  | 672 |  | 17,765
Disposals | 0 |  | 0 |  | ( 24,439) |  | 0 |  | ( 24,439)
At 28 February 2026 | 8,063 |  | 184,347 |  | 59,266 |  | 16,986 |  | 268,662
Net book value |  |  |  |  |  |  |  |  |
At 28 February 2026 | 0 |  | 18,313 |  | 117,232 |  | 3,809 |  | 139,354
At 28 February 2025 | 0 |  | 20,378 |  | 151,794 |  | 4,481 |  | 176,653

#### 4. Fixed asset investments

| Listed investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 March 2025 | 739,988 |  | 739,988
Movement in fair value | 110,927 |  | 110,927
At 28 February 2026 | 850,915 |  | 850,915
Carrying value at 28 February 2026 | 850,915 |  | 850,915
Carrying value at 28 February 2025 | 739,988 |  | 739,988

During the year the company held investments in funds maintained by Ascentric. These investments were valued by Ascentric at £850,915 (2025: £739,988).

#### 5. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 43,033 |  | 73,512
Other debtors | 1,233,382 |  | 1,202,167
| 1,276,415 |  | 1,275,679

#### 6. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Trade creditors | 945 |  | 1,884
Taxation and social security | 61,864 |  | 152,717
Other creditors | 6,171 |  | 5,609
| 68,980 |  | 160,210

#### 7. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
24 Ordinary A shares of £ 1.00 each | 24 |  | 24
2 Ordinary B shares of £ 1.00 each | 2 |  | 2
| 26 |  | 26

The Ordinary A shares carry the right to vote, the right to dividends and the right to participate in a distribution of the company’s assets, including a distribution following a winding up of the company.
The Ordinary B shares do not carry the right to vote or the right to dividends. The Ordinary B shares carry the right to participate in a distribution of the company’s assets following a winding up of the company.

#### 8. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2026 |  | 2025
| £ |  | £
Within one year | 30,500 |  | 30,500
Between one and five years | 30,500 |  | 63,542
Total future minimum lease payments under non-cancellable operating leases | 61,000 |  | 94,042

#### 9. Related party transactions

Transactions with the entity's director

Advances

Advances were granted to the director in the form of a director's loan account during the year. At the beginning of the year the amount owed to the company was £891,630. £70,500 was advanced, and £59,500 was subsequently repaid. The balance at the end of the year was £902,630.