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REGISTERED NUMBER: 07533775 (England and Wales)















Financial Statements

for the Year Ended 31 January 2024

for

Trent Reina Limited
Trading as
Koko

Trent Reina Limited (Registered number: 07533775)
Trading as Koko






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Trent Reina Limited
Trading as Koko

Company Information
for the Year Ended 31 January 2024







DIRECTOR: S Reina





REGISTERED OFFICE: Chancery House
30 St Johns Road
Woking
Surrey
GU21 7SA





BUSINESS ADDRESS: 14 Tunsgate
Guildford
Surrey
GU1 3QT





REGISTERED NUMBER: 07533775 (England and Wales)





ACCOUNTANTS: Wilson Partners Limited
Chancery House
30 St Johns Road
Woking
Surrey
GU21 7SA

Trent Reina Limited (Registered number: 07533775)
Trading as Koko

Statement of Financial Position
31 January 2024

31/1/24 31/1/23
Notes £    £   
FIXED ASSETS
Property, plant and equipment 5 24,705 33,454

CURRENT ASSETS
Inventories 30,783 29,317
Debtors 6 26,025 38,270
Cash at bank and in hand 230,162 254,592
286,970 322,179
CREDITORS
Amounts falling due within one year 7 (126,284 ) (135,523 )
NET CURRENT ASSETS 160,686 186,656
TOTAL ASSETS LESS CURRENT
LIABILITIES

185,391

220,110

CREDITORS
Amounts falling due after more than one
year

8

(29,171

)

(43,173

)

PROVISIONS FOR LIABILITIES (2,358 ) (2,426 )
NET ASSETS 153,862 174,511

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 153,860 174,509
SHAREHOLDERS' FUNDS 153,862 174,511

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

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

Trent Reina Limited (Registered number: 07533775)
Trading as Koko

Statement of Financial Position - continued
31 January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2024 and were signed by:





S Reina - Director


Trent Reina Limited (Registered number: 07533775)
Trading as Koko

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

1. STATUTORY INFORMATION

Trent Reina 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.

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
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.
Improvements to property - 33% on reducing balance
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

Trent Reina Limited (Registered number: 07533775)
Trading as Koko

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

3. ACCOUNTING POLICIES - continued

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 30 (2023 - 30 ) .

5. PROPERTY, PLANT AND EQUIPMENT
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
Cost
At 1 February 2023 121,498 5,650 46,553 5,422 179,123
Additions - 498 150 1,498 2,146
At 31 January 2024 121,498 6,148 46,703 6,920 181,269
Depreciation
At 1 February 2023 97,559 5,043 39,010 4,057 145,669
Charge for year 7,980 276 1,923 716 10,895
At 31 January 2024 105,539 5,319 40,933 4,773 156,564
Net book value
At 31 January 2024 15,959 829 5,770 2,147 24,705
At 31 January 2023 23,939 607 7,543 1,365 33,454

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/1/24 31/1/23
£    £   
Trade debtors 6,366 13,088
Other debtors 10,700 15,700
Prepayments 8,959 9,482
26,025 38,270

Trent Reina Limited (Registered number: 07533775)
Trading as Koko

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/1/24 31/1/23
£    £   
Bank loans and overdrafts 14,002 14,002
Trade creditors 13,067 10,373
Tax 23,873 21,786
Social security and other taxes 4,418 7,834
VAT 33,926 39,248
Other creditors and accruals 36,976 41,931
Directors' current accounts 22 349
126,284 135,523

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/1/24 31/1/23
£    £   
Bank loans - 1-2 years 14,002 14,002
Bank loans - 2-5 years 15,169 29,171
29,171 43,173

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31/1/24 31/1/23
£    £   
Within one year 50,897 51,084
Between one and five years 189,793 196,690
In more than five years 99,000 143,000
339,690 390,774