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REGISTERED NUMBER: SC461260 (Scotland)















Unaudited Financial Statements for the Year Ended 29 February 2024

for

Trebus Beratus Ltd

Trebus Beratus Ltd (Registered number: SC461260)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Trebus Beratus Ltd

Company Information
for the Year Ended 29 February 2024







DIRECTOR: P A Ford





REGISTERED OFFICE: Unit 6 Mid Road Ind Estate
Prestonpans
East Lothian
EH32 9ER





REGISTERED NUMBER: SC461260 (Scotland)





ACCOUNTANTS: Crichton Mackie Accounting Services Ltd
66 Barntongate Drive
Edinburgh
EH4 8BY

Trebus Beratus Ltd (Registered number: SC461260)

Balance Sheet
29 February 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 370,025 370,025

CURRENT ASSETS
Cash at bank 423 337

CREDITORS
Amounts falling due within one year 5 89,086 87,848
NET CURRENT LIABILITIES (88,663 ) (87,511 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

281,362

282,514

CAPITAL AND RESERVES
Called up share capital 6 50 50
Retained earnings 281,312 282,464
SHAREHOLDERS' FUNDS 281,362 282,514

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 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.

Trebus Beratus Ltd (Registered number: SC461260)

Balance Sheet - continued
29 February 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 4 November 2024 and were signed by:





P A Ford - Director


Trebus Beratus Ltd (Registered number: SC461260)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

Trebus Beratus Ltd is a private company, limited by shares , registered in Scotland. 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.

Preparation of consolidated financial statements
The financial statements contain information about Trebus Beratus Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at 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 NIL (2023 - NIL).

Trebus Beratus Ltd (Registered number: SC461260)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakin
£   
COST
At 1 March 2023
and 29 February 2024 370,025
NET BOOK VALUE
At 29 February 2024 370,025
At 28 February 2023 370,025

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Amounts owed to group undertakings 87,897 86,888
Other creditors 1,189 960
89,086 87,848

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29.2.24 28.2.23
value: £    £   
88 Ordinary A 50p 44 44
10 Ordinary B 50p 5 5
2 Ordinary C 50p 1 1
50 50