TYM Tractors UK Ltd

Contents
	Page
Accountants' Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—5

Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of TYM Tractors UK Ltd For The Year Ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TYM Tractors UK Ltd For The Year Ended 30 November 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of TYM Tractors UK Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of TYM Tractors UK Ltd and state those matters that we have agreed to state to the director of TYM Tractors UK Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TYM Tractors UK Ltd and its director, as a body, for our work or for this report.

It is your duty to ensure that TYM Tractors UK Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of TYM Tractors UK Ltd . You consider that TYM Tractors UK Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of TYM Tractors UK Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

20 August 2026

Cooper Adams Ltd

Chartered Accountants

12 Payton Street

Stratford upon Avon

Warwickshire

CV37 6UA

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TYM Tractors UK Ltd

Statement of Financial Position

As At 30 November 2025

Statement of Financial Position

Registered number: 07545878

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible assets	3		49,911		56,120

			49,911		56,120
CURRENT ASSETS
Stocks		532,884		785,031
Debtors		306,553		124,135
Cash at bank and in hand		27,730		102,230

		867,167		1,011,396
Creditors: Amounts Falling Due Within One Year		(394,073 )		(526,025 )

NET CURRENT ASSETS (LIABILITIES)			473,094		485,371

TOTAL ASSETS LESS CURRENT LIABILITIES			523,005		541,491

Creditors: Amounts Falling Due After More Than One Year			-		(13,125 )

NET ASSETS			523,005		528,366

CAPITAL AND RESERVES
Called up share capital	4		100		100
Income Statement			522,905		528,266

SHAREHOLDERS' FUNDS			523,005		528,366

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TYM Tractors UK Ltd

Statement of Financial Position (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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 Income Statement.

On behalf of the board

Mr Martin Lewis

Director

20 August 2026

The notes on pages 4 to 5 form part of these financial statements.

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TYM Tractors UK Ltd

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. Accounting Policies

1.1. 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.

1.2. Turnover

Turnover represents net invoiced sales of goods, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

1.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Plant & machinery	20% on reducing balance
Motor vehicles	20% on reducing balance

1.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

1.5. 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.

1.6. Financial Instruments

The company’s financial instruments comprise basic financial assets and liabilities, including cash at bank, debtor balances and creditor balances. These are initially recognised at transaction price and subsequently measured at amortised cost. The company does not hold or issue any complex financial instruments.

1.7. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the income statement 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.

2. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

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TYM Tractors UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

3. Tangible assets

	Plant & machinery	Motor vehicles	Total
	£	£	£
Cost
As at 1 December 2024	78,040	37,678	115,718
Additions	2,269	4,000	6,269

As at 30 November 2025	80,309	41,678	121,987

Depreciation
As at 1 December 2024	32,486	27,112	59,598
Provided during the period	9,565	2,913	12,478

As at 30 November 2025	42,051	30,025	72,076

Net Book Value
As at 30 November 2025	38,258	11,653	49,911

As at 1 December 2024	45,554	10,566	56,120

4. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

5. General Information

TYM Tractors UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07545878 . The registered office is 12 Payton Street, Stratford upon Avon, Warwickshire, CV37 6UA.

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