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REGISTERED NUMBER: 07599860 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Treharne Building Consultancy Limited

Treharne Building Consultancy Limited (Registered number: 07599860)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Treharne Building Consultancy Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mr H Thomas





REGISTERED OFFICE: Second Floor
Kennel Club House
Gatehouse Way
Aylesbury
Buckinghamshire
HP19 8DB





REGISTERED NUMBER: 07599860 (England and Wales)





ACCOUNTANTS: DUX Advisory Limited
Chartered Accountants
Kennel Club House
Gatehouse Way
Aylesbury
Buckinghamshire
HP19 8DB

Treharne Building Consultancy Limited (Registered number: 07599860)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 588 784
Investment property 5 300,000 300,000
300,588 300,784

CURRENT ASSETS
Debtors 6 28,326 77,322
Cash at bank 188,463 170,903
216,789 248,225
CREDITORS
Amounts falling due within one year 7 71,901 89,307
NET CURRENT ASSETS 144,888 158,918
TOTAL ASSETS LESS CURRENT LIABILITIES 445,476 459,702

CREDITORS
Amounts falling due after more than one year 8 (67,633 ) (85,798 )

PROVISIONS FOR LIABILITIES (10,632 ) (8,718 )
NET ASSETS 367,211 365,186

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 9 45,100 45,100
Retained earnings 322,011 319,986
SHAREHOLDERS' FUNDS 367,211 365,186

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

Treharne Building Consultancy Limited (Registered number: 07599860)

Balance Sheet - continued
31 March 2024


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 31 July 2024 and were signed by:





Mr H Thomas - Director


Treharne Building Consultancy Limited (Registered number: 07599860)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Treharne Building Consultancy Limited 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 as modified by the revaluation of certain assets.

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
Tangible fixed assets are initially recognised at cost and subsequently measured at cost less accumulated depreciation and impairment. Where parts of an item of tangible fixed assets have different useful lives, they are accounted for as a separate item of tangible fixed assets.

Depreciation is provided at the following annual rates in order to write off each asset over its useful
estimated life, on a reducing balance basis or, if held under a finance lease, over the lease term, whichever is shorter.

Plant and machinery- 25% on reducing balance.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Treharne Building Consultancy Limited (Registered number: 07599860)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 2,858
DEPRECIATION
At 1 April 2023 2,074
Charge for year 196
At 31 March 2024 2,270
NET BOOK VALUE
At 31 March 2024 588
At 31 March 2023 784

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2023
and 31 March 2024 300,000
NET BOOK VALUE
At 31 March 2024 300,000
At 31 March 2023 300,000

The investment properties were valued on an open market basis on 31 March 2023 by the directors.

The investment properties are subject to charges from Lloyds Bank PLC under charge codes;
0759 9860 0001
0759 9860 0002

Treharne Building Consultancy Limited (Registered number: 07599860)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 15,524 65,316
Other debtors 12,802 12,006
28,326 77,322

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 22,276 22,276
Trade creditors 4,088 6,862
Taxation and social security 42,799 55,278
Other creditors 2,738 4,891
71,901 89,307

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans 67,633 85,798

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 6,029 14,194

9. RESERVES
Revaluation
reserve
£   
At 1 April 2023
and 31 March 2024 45,100

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Treharne Building Consultancy Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Treharne Building Consultancy Limited for the year ended 31 March 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Treharne Building Consultancy Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Treharne Building Consultancy Limited and state those matters that we have agreed to state to the director of Treharne Building Consultancy Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Treharne Building Consultancy Limited and its director for our work or for this report.

It is your duty to ensure that Treharne Building Consultancy Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Treharne Building Consultancy Limited. You consider that Treharne Building Consultancy Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Treharne Building Consultancy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






DUX Advisory Limited
Chartered Accountants
Kennel Club House
Gatehouse Way
Aylesbury
Buckinghamshire
HP19 8DB


31 July 2024