REGISTERED NUMBER: SC424767 (Scotland)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

T B Oliver Limited

Page

Balance Sheet

1

Chartered Accountant's Report

3

FIXED ASSETS

16,703

21,073

CURRENT ASSETS

95,067

93,359

PREPAYMENTS AND ACCRUED INCOME

7,558

4,959

CREDITORS

Amounts falling due within one year

(57,219

)

(61,941

)

NET CURRENT ASSETS

45,406

36,377

TOTAL ASSETS LESS CURRENT LIABILITIES

62,109

57,450

ACCRUALS AND DEFERRED INCOME

(1,676

)

(1,623

)

NET ASSETS

60,433

55,827

CAPITAL AND RESERVES

60,433

55,827

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

T B Oliver Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC424767

Registered office:

12 Denholm Mill

Denholm

Hawick

TD9 8NX

The presentation currency of the financial statements is the Pound Sterling (£).

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 5 (2025 - 5 ) .

3.	OTHER FINANCIAL COMMITMENTS

At the end of the year the company had lease commitments totalling £8,069 (2025: £1,614).

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 21 July 2026 and were signed by:

Miss W A Oliver - Director

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of T B Oliver Limited for the year ended 28 February 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of ICAS, I am subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of T B Oliver Limited in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of T B Oliver Limited and state those matters that I have agreed to state to the director of T B Oliver Limited in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and its director for my work or for this report.

It is your duty to ensure that T B Oliver Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of T B Oliver Limited. You consider that T B Oliver Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of T B Oliver Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Gall Robertson CA

Tweedside Park

Tweedbank

Galashiels

Selkirkshire

TD1 3TE

22 July 2026