ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 12700422

TTG LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2025

TTG LIMITED

REGISTERED NUMBER: 12700422

BALANCE SHEET

AS AT 31 OCTOBER 2025

		2025		2024
Note		£000		£000

Fixed assets
Tangible assets	5		965		987
			965		987
Current assets
Debtors: amounts falling due within one year	6	232		100
		232		100
Creditors: amounts falling due within one year	7	(86)		(992)
Net current assets/(liabilities)			146		(892)
Total assets less current liabilities			1,111		95
Creditors: amounts falling due after more than one year	8		(999)		-

Net assets			112		95

Capital and reserves
Called up share capital	10	-	-
Profit and loss account	11	112	95
		112	95

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

P Williams

Director

Date: 20 July 2026

The notes on pages 4 to 10 form part of these financial statements.

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TTG LIMITED

REGISTERED NUMBER: 12700422

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2025

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TTG LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 OCTOBER 2025

	Called up share capital	Profit and loss account	Total equity
	£000	£000	£000
At 1 November 2023	-	68	68
Comprehensive income for the year
Profit for the year	-	27	27

At 1 November 2024	-	95	95
Comprehensive income for the year
Profit for the year	-	17	17
At 31 October 2025	-	112	112

The notes on pages 4 to 10 form part of these financial statements.

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TTG LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.	General information

TTG Limited is a private limited company, limited by shares incorporated in England and Wales, United Kingdom. The address of the registered office is Field House, Uttoxeter Old Road, Derby, DE1 1NH. The Company's registration number is 12700422.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The financial statements are prepared in Sterling which is the functional currency of the company and are rounded to the nearest thousand pounds.

The following principal accounting policies have been applied:

2.2

Going concern

The Company is part of the TTG Global Solutions Group Limited group. The Company and Group have procedures in place for reviewing future performance including budgeted and forecast trading and profitability. These forecasts include reasonable assumptions and predictions over trading; they take a prudent view of the costs of the business.

Overall the Group saw revenues of £15.8m in 2024/25 and trading profit of £0.2m. The Group has seen strong trading results during the start of 2025-26 and with a healthy pipeline and new product offerings coming on line, we therefore expect steady turnover growth in the coming years, which should drive the profitability of the business. In addition, the Group has cash resources and banking facilities in place to enable it to continue in operational existence for the 12 months from the signing of these accounts. The Group, like most other trading groups, is exposed to fluctuations in trading and the need to continually win and deliver new contracts on a profitable basis to new and existing customers to ensure its continued success and survival. The Directors believe that their forecasts, give a reasonable expectation to assume that the Group will have adequate resources to continue in existence for the 12 months from the signing of these accounts.

Taking the matters above into account, and having reviewed these forecasts, for the 12 months from the date of this report, and as a result of that review, the Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the 12 months from the signing of the financial statements. Accordingly, the going concern basis of preparation has been adopted in the financial statements.

2.3

Revenue

Rental income from property arrangement not governed by formal lease agreements is recognised as revenue in the period which the property is made available for use. Revenue is measured at the fair value of the consideration receivable net of discounts and VAT.

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TTG LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.4

Borrowing costs

All borrowing costs are recognised in the Statement of comprehensive income in the period in which they are incurred.

2.5

Taxation

Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

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TTG LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.6

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.

Freehold land is not depreciated.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like loans from banks and loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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TTG LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.10

Equity instruments

Equity instruments are measured at 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.	Judgements in applying accounting policies and key sources of estimation uncertainty

In the application of the Company’s accounting policies, which are described in note 2, the Directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Critical judgements in applying the Company's accounting policies

The directors do not consider there to be any critical accounting judgements that must be applied.

Key source of estimation uncertainty in applying the Company's accounting policies

Freehold property depreciation rates

The useful economic life, and residual value of property assets are reviewed annually. These estimates are based on managements expectations of the asset's usage and physical wear and tear and property markets. Changes in these estimates could significantly affect the depreciation charge for the year and the carrying amount of the property. The carrying value of tangible fixed assets at 31 October 2025 was £965,000 (2024 - £987,000).

Employees

The company has no employees both current and prior year other than the directors.

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TTG LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

5.	Tangible fixed assets

		Freehold property
		£000
	Cost
	At 1 November 2024	1,076
	At 31 October 2025	1,076
	Depreciation
	At 1 November 2024	89
	Charge for the year	22
	At 31 October 2025	111
	Net book value
	At 31 October 2025	965
	At 31 October 2024	987

Freehold land and buildings includes £100,000 (2024 - £100,000) of land which is not being depreciated.

The carrying amount of investment property rented to group entities amounted to £965,000. The company has chosen to account for such properties using the cost model in accordance with FRS 102 Section 17.31A.

Debtors

					2025	2024
					£000	£000


Amounts owed by group undertakings	232	100
	232	100

Amounts owed by group undertakings are non-interest bearing, unsecured and repayable on demand.

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TTG LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

7.	Creditors: Amounts falling due within one year
		2025	2024
		£000	£000

Bank loans	20	550
Amounts owed to group undertakings	66	442
	86	992

Amounts owed to group undertakings are non-interest bearing, unsecured and repayable on demand.

8.	Creditors: Amounts falling due after more than one year
		2025	2024
		£000	£000

Bank loans	999	-
	999	-

Amounts falling due within one year
Bank loans	20	550

Amounts falling due 2-5 years
Bank loans	999	-

	1,019	550

The bank loan is repayable over 5 years with interest charged at base rate plus 3.25%.

The bank loan is secured against the assets of the Company.

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TTG LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

10.	Share capital
		2025	2024
		£	£

Authorised, allotted, called up and fully paid

1 (2024 - 1) Ordinary share of £1.00	1	1

11.

Reserves

Profit and loss account

The profit and loss reserve represents cumulative profits or losses, net of dividends paid and other adjustments.

12.	Contingent liabilities

The Company has entered into an unlimited cross-party bank guarantee between itself and certain of its fellow subsidiary companies. The resultant guarantee amounts to £811,000 (2024 - £950,000) at the balance sheet date and is secured against the assets of the Group.

13.	Controlling party

The immediate parent undertaking is TTG Global Solutions Limited which is registered in England and Wales, United Kingdom. The ultimate parent company is TTG Global Solutions Group Limited. The Company's registered office address is at Field House, Uttoxeter Old Road, Derby, DE1 1NH.

The smallest and largest group in which the results of the company are consolidated is that headed by TTG Global Solutions Group Limited, which is the only entity that prepares consolidated financial statements. The consolidated financial statements of TTG Global Solutions Group Limited are available from Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ. The directors consider that there is no ultimate controlling party.

14.	Auditors' information

The auditors' report on the financial statements for the year ended 31 October 2025 was unqualified.

The audit report was signed on 20 July 2026 by Richard Haydon (Senior statutory auditor) on behalf of PKF Smith Cooper Audit Limited.

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