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REGISTERED NUMBER: 00306969 (England and Wales)












Trewartha Gregory & Doidge Limited

Unaudited Financial Statements

for the Year Ended 31 July 2024






Trewartha Gregory & Doidge Limited (Registered number: 00306969)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Trewartha Gregory & Doidge Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: Mrs T M Gillbard
J P C Gillbard
M D Gillbard





SECRETARY:





REGISTERED OFFICE: 6 Church Street
Callington
Cornwall
PL17 7AP





REGISTERED NUMBER: 00306969 (England and Wales)





ACCOUNTANTS: ATC Advisors
Chartered Accountants
Unit 2 Dunheved Court
Pennygillam Way
LAUNCESTON
Cornwall
PL15 7ED

Trewartha Gregory & Doidge Limited (Registered number: 00306969)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 210,286 217,714

CURRENT ASSETS
Stocks 236,943 283,388
Debtors 5 9,649 3,813
Cash at bank 3,266 11,522
249,858 298,723
CREDITORS
Amounts falling due within one year 6 142,507 156,118
NET CURRENT ASSETS 107,351 142,605
TOTAL ASSETS LESS CURRENT LIABILITIES 317,637 360,319

CREDITORS
Amounts falling due after more than one year 7 (57,147 ) (89,595 )

PROVISIONS FOR LIABILITIES (38,829 ) -
NET ASSETS 221,661 270,724

CAPITAL AND RESERVES
Called up share capital 60,203 60,203
Revaluation reserve 8 163,215 199,215
Retained earnings (1,757 ) 11,306
221,661 270,724

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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 5 February 2025 and were signed on its behalf by:



Mrs T M Gillbard - Director


Trewartha Gregory & Doidge Limited (Registered number: 00306969)

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

1. STATUTORY INFORMATION

Trewartha Gregory & Doidge 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.

Turnover
Turnover 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.
Land and buildings - 2% on Revalued amount and 2% on cost
Plant and machinery etc - 25% on reducing balance and 10% on reducing balance

Stocks
Stocks 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 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.

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 11 (2023 - 12 ) .

Trewartha Gregory & Doidge Limited (Registered number: 00306969)

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

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 August 2023 261,250 108,714 369,964
Additions - 100 100
At 31 July 2024 261,250 108,814 370,064
DEPRECIATION
At 1 August 2023 60,628 91,622 152,250
Charge for year 5,225 2,303 7,528
At 31 July 2024 65,853 93,925 159,778
NET BOOK VALUE
At 31 July 2024 195,397 14,889 210,286
At 31 July 2023 200,622 17,092 217,714

Cost or valuation at 31 July 2024 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2010 200,000 - 200,000
Cost 61,250 108,814 170,064
261,250 108,814 370,064

If Land & Buildings had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 785 785
Aggregate depreciation 785 785

Land & Buildings were valued on an open market basis on by .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 9,649 3,813

Trewartha Gregory & Doidge Limited (Registered number: 00306969)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,216 6,998
Trade creditors 26,526 32,835
Taxation and social security 26,040 37,012
Other creditors 84,725 79,273
142,507 156,118

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 57,147 89,595

8. RESERVES
Revaluation
reserve
£   
At 1 August 2023 199,215
Deferred Tax on Revaluation (36,000 )

At 31 July 2024 163,215