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REGISTERED NUMBER: 10300498 (England and Wales)















Financial Statements

for the Year Ended 31 March 2024

for

TRH Winchester Limited

TRH Winchester Limited (Registered number: 10300498)






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


TRH Winchester Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: D H Dunsdon





REGISTERED OFFICE: Coldunell House
Dawes Court
High Street
Esher
Surrey
KT10 9QD





REGISTERED NUMBER: 10300498 (England and Wales)





AUDITORS: Turner & Co
Registered Auditors
Chartered Accountants
10a White Hart Parade
London Road
Blackwater
Camberley
Surrey
GU17 9AD

TRH Winchester Limited (Registered number: 10300498)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 26,465 -
26,465 -

CURRENT ASSETS
Stocks 16,884 -
Debtors 6 116,459 6,364
Cash at bank and in hand 121,346 744
254,689 7,108
CREDITORS
Amounts falling due within one year 7 545,652 17,806
NET CURRENT LIABILITIES (290,963 ) (10,698 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(264,498

)

(10,698

)

PROVISIONS FOR LIABILITIES 6,600 -
NET LIABILITIES (271,098 ) (10,698 )

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings (272,098 ) (11,698 )
(271,098 ) (10,698 )

TRH Winchester Limited (Registered number: 10300498)

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 20 November 2024 and were signed by:





D H Dunsdon - Director


TRH Winchester Limited (Registered number: 10300498)

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

1. STATUTORY INFORMATION

TRH Winchester 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business has been fully amortised in the current year.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

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

TRH Winchester Limited (Registered number: 10300498)

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

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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.

TRH Winchester Limited (Registered number: 10300498)

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

2. 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 51 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 73,432
At 31 March 2024 73,432
AMORTISATION
Charge for year 73,432
At 31 March 2024 73,432
NET BOOK VALUE
At 31 March 2024 -

TRH Winchester Limited (Registered number: 10300498)

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

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 35,356
At 31 March 2024 35,356
DEPRECIATION
Charge for year 8,891
At 31 March 2024 8,891
NET BOOK VALUE
At 31 March 2024 26,465

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
31.3.24 31.3.23
£    £   
Trade debtors 26,304 -
Other debtors 90,155 6,364
116,459 6,364

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
31.3.24 31.3.23
£    £   
Trade creditors 220,685 -
Amounts owed to group undertakings 217,971 14,900
Taxation and social security 45,215 45
Other creditors 61,781 2,861
545,652 17,806

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

M Turner (Senior Statutory Auditor)
for and on behalf of Turner & Co

TRH Winchester Limited (Registered number: 10300498)

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

9. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to assist with the preparation of the financial statements.

10. ULTIMATE CONTROLLING PARTY

The controlling party is Combined Counties Properties Ltd.

The ultimate controlling party is D H Dunsdon.