REGISTERED NUMBER: NI610662 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

TBA Contracts Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss R J Maze

REGISTERED OFFICE:

Companies House Default Address

PO Box 2381

BELFAST

BT1 9DY

BUSINESS ADDRESS:

2 Stockdam Road

LISBURN

Co. Antrim

BT28 3SD

REGISTERED NUMBER:

NI610662 (Northern Ireland)

ACCOUNTANTS:

Minshull & Co

19 Crescent Business Park

LISBURN

Co. Antrim

BT28 2GN

FIXED ASSETS

Tangible assets

5

87,551

134,078

CURRENT ASSETS

Stocks

6

115,000

74,825

Debtors

7

19,590

27,173

Cash at bank and in hand

2,038

2,308

136,628

104,306

CREDITORS

Amounts falling due within one year

8

332,057

315,098

NET CURRENT LIABILITIES

(195,429

)

(210,792

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(107,878

)

(76,714

)

CREDITORS

Amounts falling due after more than one year

9

27,500

27,500

NET LIABILITIES

(135,378

)

(104,214

)

CAPITAL AND RESERVES

Called up share capital

11

1

1

Retained earnings

12

(135,379

)

(104,215

)

SHAREHOLDERS' FUNDS

(135,378

)

(104,214

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 30 October 2026 and were signed by:

Miss R J Maze - Director

1.	STATUTORY INFORMATION

TBA Contracts Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Plant and machinery

-

15% on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 4 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 February 2025

356,359

Additions

6,500

At 31 January 2026

362,859

DEPRECIATION

At 1 February 2025

222,281

Charge for year

53,027

At 31 January 2026

275,308

NET BOOK VALUE

At 31 January 2026

87,551

At 31 January 2025

134,078

6.

STOCKS

31/1/26

31/1/25

£

£

Stocks

50,500

60,325

Work-in-progress

64,500

14,500

115,000

74,825

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

17,659

25,242

Social security and other tax

1,931

1,931

19,590

27,173

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Bank loans and overdrafts (see note 10)

10,000

10,000

Trade creditors

73,066

74,580

Social security and other taxes

19,954

24,167

VAT

51,837

44,070

Other creditors

164,767

151,431

Accruals and deferred income

12,433

10,850

332,057

315,098

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/1/26

31/1/25

£

£

Bank loans (see note 10)

27,500

27,500

10.

LOANS

An analysis of the maturity of loans is given below:

31/1/26

31/1/25

£

£

Amounts falling due within one year or on demand:

Bank loans

10,000

10,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

10,000

10,000

31/1/26

31/1/25

£

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

17,500

17,500

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/1/26

31/1/25

value:

£

£

1

Ordinary

£1

1

1

12.

RESERVES

Retained

earnings

£

At 1 February 2025

(104,215

)

Deficit for the year

(31,164

)

At 31 January 2026

(135,379

)

13.	CAPITAL COMMITMENTS

31/1/26

31/1/25

£

£

Contracted but not provided for in the

financial statements

-

-