REGISTERED NUMBER: 07209160 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

FOR

THREAD ROLLING TECHNOLOGY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

B A McEnery

REGISTERED OFFICE:

Wharf Road Industrial Estate

Brookhill Road

Pinxton

Nottingham

Nottinghamshire

NG16 6LE

REGISTERED NUMBER:

07209160 (England and Wales)

ACCOUNTANTS:

Leesing Marrison Lee & Co

Chartered Certified Accountants

46 Main Street

Mexborough

South Yorkshire

S64 9DU

FIXED ASSETS

Tangible assets

4

303,360

280,013

CURRENT ASSETS

Debtors

5

209,138

178,880

Cash at bank and in hand

24,511

65,951

233,649

244,831

CREDITORS

Amounts falling due within one year

6

189,723

228,727

NET CURRENT ASSETS

43,926

16,104

TOTAL ASSETS LESS CURRENT LIABILITIES

347,286

296,117

PROVISIONS FOR LIABILITIES

7,297

963

NET ASSETS

339,989

295,154

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

339,979

295,144

SHAREHOLDERS' FUNDS

339,989

295,154

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

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

The director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8th July 2026 and were signed by:

B A McEnery - Director

1.	STATUTORY INFORMATION

Thread Rolling Technology Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

2% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on cost and 20% on cost

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1st March 2025

266,000

7,682

6,625

Additions

-

-

32,059

Disposals

-

-

-

At 28th February 2026

266,000

7,682

38,684

DEPRECIATION

At 1st March 2025

-

922

2,797

Charge for year

-

153

7,259

Eliminated on disposal

-

-

-

At 28th February 2026

-

1,075

10,056

NET BOOK VALUE

At 28th February 2026

266,000

6,607

28,628

At 28th February 2025

266,000

6,760

3,828

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1st March 2025

2,838

20,490

8,421

312,056

Additions

-

-

-

32,059

Disposals

-

(10,740

)

-

(10,740

)

At 28th February 2026

2,838

9,750

8,421

333,375

DEPRECIATION

At 1st March 2025

2,211

17,692

8,421

32,043

Charge for year

138

408

-

7,958

Eliminated on disposal

-

(9,986

)

-

(9,986

)

At 28th February 2026

2,349

8,114

8,421

30,015

NET BOOK VALUE

At 28th February 2026

489

1,636

-

303,360

At 28th February 2025

627

2,798

-

280,013

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

92,026

72,305

Other debtors

117,112

106,575

209,138

178,880

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

100,285

128,486

Taxation and social security

57,449

59,889

Other creditors

31,989

40,352

189,723

228,727

7.	RELATED PARTY DISCLOSURES

GM 2012 Limited

A company in which B McEnery is a director.

During the year, the company made sales of £3,629 (2025: £4,877) and acquired purchases of £24,831 (2025: £27,174). There is a balance of £3,274 (2025: £7,353) included in Trade Creditors and a balance of £2,520 (2025: £0) in Trade Debtors at year end.

At the balance sheet date an amount of £51,639 (2025: £51,639) was due from GM 2012 Limited and included in Other Debtors.

Metric Imperial Bolt Limited

A company in which B McEnery is a director.

During the year, the company made sales of £2,909 (2025: £10,026) and purchases of £1,236 (2025: £180) from Metric Imperial Bolt Limited. There is a balance of £4,343 (2025: £2,452) included in Trade Debtors at the year end.

At the balance sheet date an amount of £63,552 (2025: £52,153) was due from Metric Imperial Bolt Limited and included in Other Debtors.

8.	ULTIMATE CONTROLLING PARTY

The controlling party is B A McEnery.