REGISTERED NUMBER: 12614790 (England and Wales)

Financial Statements for the Year Ended 31 May 2026

for

TBT Assist Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A S Tulwar

REGISTERED OFFICE:

82 Lombard Street

Birmingham

B12 0QR

REGISTERED NUMBER:

12614790 (England and Wales)

ACCOUNTANTS:

HR Accountants

149 Spon Lane

West Bromwich

West Midlands

B70 6AS

FIXED ASSETS

Tangible assets

4

166,534

176,706

CURRENT ASSETS

Stocks

60,110

57,940

Debtors

5

3,791

104

Cash at bank

552

214,259

64,453

272,303

CREDITORS

Amounts falling due within one year

6

52,862

253,779

NET CURRENT ASSETS

11,591

18,524

TOTAL ASSETS LESS CURRENT LIABILITIES

178,125

195,230

CREDITORS

Amounts falling due after more than one year

7

630

630

NET ASSETS

177,495

194,600

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

177,395

194,500

177,495

194,600

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 21 October 2026 and were signed by:

A S Tulwar - Director

1.	STATUTORY INFORMATION

TBT Assist Ltd 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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

218,729

Additions

8,333

At 31 May 2026

227,062

DEPRECIATION

At 1 June 2025

42,023

Charge for year

18,505

At 31 May 2026

60,528

NET BOOK VALUE

At 31 May 2026

166,534

At 31 May 2025

176,706

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Other debtors

3,791

104

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

(1

)

63,186

Taxation and social security

9,170

2,588

Other creditors

43,693

188,005

52,862

253,779

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans

630

630

8.

RESERVES

Retained

earnings

£

At 1 June 2025

194,500

Deficit for the year

(17,105

)

At 31 May 2026

177,395