T & F Trading Solutions Ltd

T & F Trading Solutions Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	4	2,400	2,700
Tangible fixed assets	5	153,530	59,973
		155,930	62,673
Current assets
Stocks	6	648,610	241,780
Debtors	7	39,541	7,758
Cash at bank and in hand		2,180,935	523,157
		2,869,086	772,695
Creditors: amount falling due within one year	8	(2,568,921)	(326,994)
Net current assets		300,165	445,701

Total assets less current liabilities		456,095	508,374
Creditors: amount falling due after more than one year	9	(17,764)	(26,103)
Provisions for liabilities	10	(29,284)	(10,177)
Net assets		409,047	472,094

Capital and reserves
Called up share capital	11	500	500
Profit and loss account		408,547	471,594
Shareholders' funds		409,047	472,094

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 10 September 2026 and were signed on its behalf by:

-------------------------------
Thomas Baker
Director

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Francesca Gillett
Director

T & F Trading Solutions Ltd
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

T & F Trading Solutions Ltd is a private company, limited by shares, registered in England and Wales, registration number 14758362, registration address Monkswell, Little Baldon, Oxon, OX44 9PU.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment	25% Straight Line
Fixtures and Fittings	12.5% Straight Line
Plant and Machinery	33.3% Straight Line
Motor Vehicles	25% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Directors' Emoluments

	2026 £	2025 £
Administrative Expenses
Directors Salaries	25,140	-
Directors Pension Contributions	147,467	16,751
	172,607	16,751


Number of directors to whom retirement benefits accrued	Number	Number
Defined contribution plans	2	2

3.	Average number of employees Average number of employees during the year was 22 (2025 : 7).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2025	3,000	3,000
Additions	-	-
Disposals	-	-
At 31 March 2026	3,000	3,000
Amortisation
At 01 April 2025	300	300
Charge for year	300	300
On disposals	-	-
At 31 March 2026	600	600
Net book values
At 31 March 2026	2,400	2,400
At 31 March 2025	2,700	2,700

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 April 2025	5,696	74,901	-	-	80,597
Additions	12,222	73,932	27,614	7,519	121,287
Disposals	-	-	-	-	-
At 31 March 2026	17,918	148,833	27,614	7,519	201,884
Depreciation
At 01 April 2025	1,898	18,725	-	-	20,623
Charge for year	4,364	20,465	1,853	1,049	27,731
On disposals	-	-	-	-	-
At 31 March 2026	6,262	39,190	1,853	1,049	48,354
Net book values
Closing balance as at 31 March 2026	11,656	109,643	25,761	6,470	153,530
Opening balance as at 01 April 2025	3,798	56,175	-	-	59,973

Stocks

	2026 £		2025 £
Stocks	648,610		241,780
	648,610		241,780

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	2,594	-
Prepayments & Accrued Income	15,909	2,478
Other Debtors	2,166	5,280
Pension Provisions	192	-
VAT	18,680	-
	39,541	7,758

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	1,689	18,155
Corporation Tax	621,645	165,808
PAYE & Social Security	-	11,537
Accrued Expenses	4,967	4,263
Other Creditors	220	-
Obligations under HP/Financial Leases	8,341	8,341
Attachment of Earnings	55	-
Directors' Current Accounts	1,932,004	72,352
VAT	-	46,538
	2,568,921	326,994

Creditors: amount falling due after more than one year

	2026 £		2025 £
Obligations Under HP/Financial Leases	17,764		26,103
	17,764		26,103

10.

Provisions for liabilities

	2026 £	2025 £
Deferred Tax	5,314	-
Charged to Profit & Loss	23,970	5,314
Pension Provisions	-	4,863
	29,284	10,177

11.

Share Capital

Authorised
0 Class A share of £1.00 each

Allotted, called up and fully paid	2026 £		2025 £
500 Class A shares of £1.00 each	500		500
	500		500

12.

Related Parties

Ellie Baker

Ellie Baker is the sister of company director, Tom Baker. Ellie was employed in the normal course of trade by T & F Trading during the year-ended 31 March 2026.

Ellie Baker's gross salary was £89,331 in the year ending 31 March 2026 (2025: £9,900), employers pension contributions totalling £3,115 (2025: £297) were made on their behalf. Ellie Baker was owed £Nil at the year ended 31 March 2026 (2025: £Nil).

Lorraine Baker

Lorraine Baker is the mother of company director, Tom Baker. Lorraine was employed in the normal course of trade by T & F Trading during the year-ended 31 March 2026.

Lorraine Baker's gross salary was £9,428 in the year ending 31 March 2026 (2025: £Nil), employers pension contributions totalling £Nil (2025: £Nil) were made on their behalf. Lorraine Baker was owed £Nil at the year ended 31 March 2026 (2025: £Nil).