TMLL LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13356817

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		143,309		143,309
Tangible Assets	5		546,175		722,016
Investments	6		335		1,336

			689,819		866,661
CURRENT ASSETS
Stocks	7	2,096,863		1,540,538
Debtors	8	645,854		1,009,392
Investments	9	240,670		225,070
Cash at bank and in hand		203,202		75,205

		3,186,589		2,850,205
Creditors: Amounts Falling Due Within One Year	10	(2,283,290 )		(3,026,425 )

NET CURRENT ASSETS (LIABILITIES)			903,299		(176,220 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,593,118		690,441

Creditors: Amounts Falling Due After More Than One Year	11		(16,982,472 )		(11,157,973 )

PROVISIONS FOR LIABILITIES
Provisions For Charges			-		(197,715 )

NET LIABILITIES			(15,389,354 )		(10,665,247 )

CAPITAL AND RESERVES
Called up share capital	12		1		1
Profit and Loss Account			(15,389,355 )		(10,665,248 )

SHAREHOLDERS' FUNDS			(15,389,354)		(10,665,247)

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TMLL LIMITED

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

PRASANTH NALAVATNON

Director

23 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

TMLL LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13356817 . The registered office is 1 Cornhill, Ilminster, TA19 0AD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software 33% straight line

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	20% straight line
Plant & Machinery	20% straight line
Fixtures & Fittings	20% straight line
Computer Equipment	33% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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TMLL LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 32 (2024: 32)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	143,309

As at 31 December 2025	143,309

Net Book Value
As at 31 December 2025	143,309

As at 1 January 2025	143,309

5. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	358,711	199,116	347,389	905,216
Additions	2,719	12,865	34,141	49,725

As at 31 December 2025	361,430	211,981	381,530	954,941

Depreciation
As at 1 January 2025	19,383	24,894	138,923	183,200
Provided during the period	74,730	39,813	111,023	225,566

As at 31 December 2025	94,113	64,707	249,946	408,766

Net Book Value
As at 31 December 2025	267,317	147,274	131,584	546,175

As at 1 January 2025	339,328	174,222	208,466	722,016

6. Investments

	Associates
	£
Cost or Valuation
As at 1 January 2025	5,009

As at 31 December 2025	5,009

Provision
As at 1 January 2025	3,673
Added in period	1,001

As at 31 December 2025	4,674

...CONTINUED

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TMLL LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	335

As at 1 January 2025	1,336

7. Stocks

	2025	2024
	£	£
Stock	2,096,863	1,540,538

8. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	407,107	134,375
Other debtors	106,270	622,596

	513,377	756,971
Due after more than one year
Amounts owed by participating interests	132,477	252,421

	645,854	1,009,392

9. Current Asset Investments

	2025	2024
	£	£
Short term deposits	240,670	225,070

10. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,125,978	597,617
Bank loans and overdrafts	-	35,833
Other taxes and social security	247,246	207,481
Other creditors	24,921	67,556
Accruals and Provisions	841,101	622,384
Debtors Payments on account	44,044	1,495,554

	2,283,290	3,026,425

11. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Amounts owed to parent undertaking	16,982,472	11,157,973

12. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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