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Registered Number: 13278187
England and Wales

 

 

 


Unaudited Financial Statements

for the period ended 30 September 2024

for

TROTTERS INDEPENDENT TRADERS 2021 LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 8,912   
8,912   
Current assets      
Debtors 4 1,170    1,900 
Cash at bank and in hand 17,342    1,914 
18,512    3,814 
Creditors: amount falling due within one year 5 (13,162)   (3,251)
Net current assets 5,350    563 
 
Total assets less current liabilities 14,262    563 
Provisions for liabilities 6 (1,693)  
Net assets 12,569    563 
 

Capital and reserves
     
Called up share capital 7 1    1 
Profit and loss account 12,568    562 
Shareholders' funds 12,569    563 
 


For the period ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 18 November 2024 and were signed by:


-------------------------------
N A Breen
Director
1
General Information
Trotters Independent Traders 2021 Ltd is a private company, limited by shares, registered in England, registration number 13278187, registration address Old Hall Farm, Derby Road, Swarkstone, Derbyshire, DE73 7JB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard).
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 April 2023  
Additions 10,833    10,833 
Disposals  
At 30 September 2024 10,833    10,833 
Depreciation
At 01 April 2023  
Charge for period 1,921    1,921 
On disposals  
At 30 September 2024 1,921    1,921 
Net book values
Closing balance as at 30 September 2024 8,912    8,912 
Opening balance as at 01 April 2023  


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 1,170    1,900 
1,170    1,900 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 1,131    132 
Accrued Expenses 1,351    550 
Other Creditors   1,080 
Directors' Current Accounts 8,673    1,002 
VAT 2,007    487 
13,162    3,251 

6.

Provisions for liabilities

2024
£
  2023
£
Charged to Profit & Loss 1,693   
1,693   

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

8.

Change in Accounting Period

During the period, the company changed its accounting reference date from 31 March 2024 to 30 September 2024. As a result, the current reporting period is for the 18 months ended 30 September 2024, and the comparative figures presented in these financial statements are for the 12 months ended 31 March 2023. Therefore, the amounts presented in the financial statements are not entirely comparable.
2