TBMB Limited

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

Registered number: 10156170

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,382		8,710

			7,382		8,710
CURRENT ASSETS
Stocks	5	64,008		58,332
Debtors	6	68,588		68,337
Cash at bank and in hand		2,690		13,471

		135,286		140,140
Creditors: Amounts Falling Due Within One Year	7	(73,633 )		(69,233 )

NET CURRENT ASSETS (LIABILITIES)			61,653		70,907

TOTAL ASSETS LESS CURRENT LIABILITIES			69,035		79,617

Creditors: Amounts Falling Due After More Than One Year	8		(40,575 )		(54,187 )

NET ASSETS			28,460		25,430

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			28,459		25,429

SHAREHOLDERS' FUNDS			28,460		25,430

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TBMB 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 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 Profit and Loss Account.

On behalf of the board

Mr Dushantha Alawattegama

Director

01/09/2026

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

1. General Information

TBMB Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10156170 . The registered office is Jarrow Business Centre, Viking Business Park, Jarrow, Tyne & Wear, NE32 3DT.

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. 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:

Motor Vehicles	20% Reducing Balance
Fixtures & Fittings	25% Reducing Balance

2.4. 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 profit and loss account 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 profit and loss account as incurred.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

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TBMB Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 January 2025	8,000	29,604	37,604
Additions	-	791	791

As at 31 December 2025	8,000	30,395	38,395

Depreciation
As at 1 January 2025	2,880	26,014	28,894
Provided during the period	1,024	1,095	2,119

As at 31 December 2025	3,904	27,109	31,013

Net Book Value
As at 31 December 2025	4,096	3,286	7,382

As at 1 January 2025	5,120	3,590	8,710

5. Stocks

	2025	2024
	£	£
Finished goods	64,008	58,332

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	500	500
Amounts owed by other participating interests	68,088	67,837

	68,588	68,337

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,534	5,412
Bank loans and overdrafts	14,254	13,699
PAYE & Social Security (Current liabilities - creditors < 1 year)	2,360	3,195
VAT	6,952	5,373
Other creditors	1,720	1,387
Pension Control Account (Current liabilities - creditors < 1 year)	689	-
Accruals and deferred income	3,000	3,000
Amounts owed to other participating interests	42,124	37,167

	73,633	69,233

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TBMB Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	1,584
Bank loans	20,575	32,603
Accruals and deferred income	20,000	20,000

	40,575	54,187

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	-	1,584

10. Share Capital

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

11. Related Party Transactions

TBSS Limited

Same Director

Owes £9835.63 to TBSS Limited

Tyne Bargains Limited

Same Director

Owed £68087.26 from Tyne Bargains Limited

TBSK Limited

Same Director

Owes £32287.89 to TBSK Limited

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