Company No: 08996633 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Tom Exton

REGISTERED OFFICE	2 Leman Street
	London
	United Kingdom
	E1W 9US
	United Kingdom

COMPANY NUMBER

08996633 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	4,930		0
Tangible assets	4	383,077		403,664
		388,007		403,664
Current assets
Stocks		1,852,201		1,724,146
Debtors	5	20,000		35,000
Cash at bank and in hand		83,418		66,229
		1,955,619		1,825,375
Creditors: amounts falling due within one year	6	( 798,324)		( 2,168,025)
Net current assets/(liabilities)		1,157,295		(342,650)
Total assets less current liabilities		1,545,302		61,014
Creditors: amounts falling due after more than one year	7	( 1,486,329)		0
Net assets		58,973		61,014
Capital and reserves
Called-up share capital		1		1
Profit and loss account		58,972		61,013
Total shareholder's funds		58,973		61,014

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of TGE Limited (registered number: 08996633) were approved and authorised for issue by the Director on 02 November 2026. They were signed on its behalf by:

Tom Exton Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

TGE Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Leman Street, London, United Kingdom, E1W 9US, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover represents the total invoice value, excluding value added tax, of sales made during the year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

4 - 25 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 May 2024	0		0
Additions	5,100		5,100
At 30 April 2025	5,100		5,100
Accumulated amortisation
At 01 May 2024	0		0
Charge for the financial year	170		170
At 30 April 2025	170		170
Net book value
At 30 April 2025	4,930		4,930
At 30 April 2024	0		0

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 May 2024	499,618		499,618
Additions	1,799		1,799
At 30 April 2025	501,417		501,417
Accumulated depreciation
At 01 May 2024	95,954		95,954
Charge for the financial year	22,386		22,386
At 30 April 2025	118,340		118,340
Net book value
At 30 April 2025	383,077		383,077
At 30 April 2024	403,664		403,664

5. Debtors

	2025		2024
	£		£
Amounts owed by related parties	20,000		35,000

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	11,000		15,278
Taxation and social security	712,340		543,126
Obligations under finance leases and hire purchase contracts	32,525		1,592,766
Other creditors	42,459		16,855
	798,324		2,168,025

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts	1,486,329		0

There are no amounts included above in respect of which any security has been given by the small entity.