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REGISTERED NUMBER: 00747034 (England and Wales)















TREGENNA PROPERTIES (ST. IVES) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






TREGENNA PROPERTIES (ST. IVES) LIMITED (REGISTERED NUMBER: 00747034)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


TREGENNA PROPERTIES (ST. IVES) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: N W E Gorst
Mrs H Gorst





SECRETARY: Mrs H Gorst





REGISTERED OFFICE: West Lodge
Rainbow Street
Leominster
Herefordshire
HR6 8DQ





REGISTERED NUMBER: 00747034 (England and Wales)





ACCOUNTANTS: Davies Edwards & Co
Chartered Certified Accountants
West Lodge
Rainbow Street
Leominster
Herefordshire
HR6 8DQ

TREGENNA PROPERTIES (ST. IVES) LIMITED (REGISTERED NUMBER: 00747034)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 44 50

CURRENT ASSETS
Debtors 5 - 164
Cash at bank 398,099 393,393
398,099 393,557
CREDITORS
Amounts falling due within one year 6 36,109 34,028
NET CURRENT ASSETS 361,990 359,529
TOTAL ASSETS LESS CURRENT
LIABILITIES

362,034

359,579

PROVISIONS FOR LIABILITIES 11 10
NET ASSETS 362,023 359,569

CAPITAL AND RESERVES
Called up share capital 7 200 200
Retained earnings 8 361,823 359,369
SHAREHOLDERS' FUNDS 362,023 359,569

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 9 September 2024 and were signed on its behalf by:



N W E Gorst - Director


TREGENNA PROPERTIES (ST. IVES) LIMITED (REGISTERED NUMBER: 00747034)

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

1. STATUTORY INFORMATION

Tregenna Properties (St. Ives) 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 33% on cost and 10% on reducing balance

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 NIL (2022 - NIL).

TREGENNA PROPERTIES (ST. IVES) LIMITED (REGISTERED NUMBER: 00747034)

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

4. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 January 2023
and 31 December 2023 1,679
DEPRECIATION
At 1 January 2023 1,629
Charge for year 6
At 31 December 2023 1,635
NET BOOK VALUE
At 31 December 2023 44
At 31 December 2022 50

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Tax - 164

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Loan - Mrs C J Lowndes Shaw 15,000 15,000
Trade creditors 852 -
Tax 1,730 -
Directors' current accounts 17,675 17,324
Accruals and deferred income 852 1,704
36,109 34,028

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
200 Ordinary £1 200 200

8. RESERVES
Retained
earnings
£   

At 1 January 2023 359,369
Profit for the year 5,454
Dividends (3,000 )
At 31 December 2023 361,823

TREGENNA PROPERTIES (ST. IVES) LIMITED (REGISTERED NUMBER: 00747034)

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

9. RELATED PARTY DISCLOSURES

N W E Gorst is also a director of Tolcher Ltd, Brightwells Ltd, Brightwells Holdings Ltd and BIDS Estates Ltd. Tregenna Properties (St Ives) Ltd has not traded with any of those concerns during the year.

Mrs H Gorst received dividends during the year of £3,000.
N W E Gorst waived dividends.