TBBL Ltd

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

Registered number: 07247836

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		687,622		561,068

			687,622		561,068
CURRENT ASSETS
Debtors	5	69,557		99,113
Cash at bank and in hand		20,598		83,172

		90,155		182,285
Creditors: Amounts Falling Due Within One Year	6	(95,249 )		(76,103 )

NET CURRENT ASSETS (LIABILITIES)			(5,094 )		106,182

TOTAL ASSETS LESS CURRENT LIABILITIES			682,528		667,250

Creditors: Amounts Falling Due After More Than One Year	7		(500,000 )		(600,000 )

NET ASSETS			182,528		67,250

CAPITAL AND RESERVES
Called up share capital	8		62		62
Fair value reserve	9		78,139		9,094
Profit and Loss Account			104,327		58,094

SHAREHOLDERS' FUNDS			182,528		67,250

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TBBL Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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

R Masters

Director

01/08/2026

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

1. General Information

TBBL Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07247836 . The registered office is 42 Bridgewater Road, Berkhamsted, Hertfordshire, HP4 1JB.

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. 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.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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TBBL Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Investments

	Listed
	£
Cost or Valuation
As at 1 April 2025	561,068
Additions	547,806
Disposals	(490,295 )
Fair value adjustments	69,043

As at 31 March 2026	687,622

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	687,622

As at 1 April 2025	561,068

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	69,557	99,113

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	82,387	70,095
Taxation and social security	12,862	6,008

	95,249	76,103

Other creditors consist of interest free loans, repayable on demand, the majority from the directors and the remainder from a shareholder.

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

	2026	2025
	£	£
Preference Shares	500,000	600,000

The Redeemable Preference Shares are redeemable by either the company or the sahreholder giving 90 days notice.

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TBBL Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
26 Ordinary A shares of £ 1.00 each	26	26
12 Ordinary B shares of £ 1.00 each	12	12
12 Ordinary C shares of £ 1.00 each	12	12
12 Ordinary D shares of £ 1.00 each	12	12

	62	62

The following Preference Shares were classified as liability:

	2026	2025
Allotted, called up and fully paid	£	£
500,000 Preference Shares of £ 1.00 each	500,000	600,000

On 3rd February 2026 100,000 of Redeemable Preference shares each of £1 were redeemed at a holders option at par.

9. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 April 2025	9,094	58,094
Profit for the year and total comprehensive income	-	46,233

Movements in fair value reserve	69,045	-

As at 31 March 2026	78,139	104,327

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