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REGISTERED NUMBER: 10181306 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023

FOR

TROGON GROUP LTD

TROGON GROUP LTD (REGISTERED NUMBER: 10181306)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


TROGON GROUP LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTOR: I J O'Bryan





REGISTERED OFFICE: 20-22 Wenlock Road
London
N1 7GU





REGISTERED NUMBER: 10181306 (England and Wales)





ACCOUNTANTS: Crowe U.K. LLP
4th Floor
St James House
St James Square
Cheltenham
Gloucestershire
GL50 3PR

TROGON GROUP LTD (REGISTERED NUMBER: 10181306)

BALANCE SHEET
31 MAY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 115,536 125,237

CURRENT ASSETS
Debtors 5 146,910 69,073
Cash at bank 3,759 88,853
150,669 157,926
CREDITORS
Amounts falling due within one year 6 150,604 121,021
NET CURRENT ASSETS 65 36,905
TOTAL ASSETS LESS CURRENT
LIABILITIES

115,601

162,142

CREDITORS
Amounts falling due after more than one
year

7

79,310

109,591
NET ASSETS 36,291 52,551

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 35,291 51,551
SHAREHOLDERS' FUNDS 36,291 52,551

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 February 2024 and were signed by:





I J O'Bryan - Director


TROGON GROUP LTD (REGISTERED NUMBER: 10181306)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023


1. STATUTORY INFORMATION

Trogon Group 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
Revenue 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 - 100% on cost, 33.3% on cost and 20% on cost
Motor vehicles - 25% on cost
Office equipment - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

TROGON GROUP LTD (REGISTERED NUMBER: 10181306)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


4. PROPERTY, PLANT AND EQUIPMENT
Plant and Motor Office
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2022 157,807 77,673 20,436 255,916
Additions 31,440 17,195 1,350 49,985
At 31 May 2023 189,247 94,868 21,786 305,901
DEPRECIATION
At 1 June 2022 78,897 40,234 11,548 130,679
Charge for year 36,249 19,736 3,701 59,686
At 31 May 2023 115,146 59,970 15,249 190,365
NET BOOK VALUE
At 31 May 2023 74,101 34,898 6,537 115,536
At 31 May 2022 78,910 37,439 8,888 125,237

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 87,552 65,765
Other debtors 59,358 3,308
146,910 69,073

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 25,000 25,000
Hire purchase contracts 5,328 4,687
Trade creditors 64,571 73,932
Taxation and social security 53,584 15,520
Other creditors 2,121 1,882
150,604 121,021

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 68,750 93,750
Hire purchase contracts 10,560 15,841
79,310 109,591

8. RELATED PARTY DISCLOSURES

Included in other debtors: amounts falling due within one year, is a director's loan account in the sum of £42,286 which has been provided to Mr. I J O'Bryan and accrues interest at HM Revenue and Customs ("HMRC") official rate.