Company registration number 13888394 (England and Wales)
TREGIFFIAN HOLDINGS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
PAGES FOR FILING WITH REGISTRAR
TREGIFFIAN HOLDINGS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
TREGIFFIAN HOLDINGS LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2024
30 September 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Investments
4
276,380
276,380
Current assets
Debtors
5
34,338
25,400
Cash at bank and in hand
19
20
34,357
25,420
Creditors: amounts falling due within one year
6
(63,747)
(54,629)
Net current liabilities
(29,390)
(29,209)
Total assets less current liabilities
246,990
247,171
Creditors: amounts falling due after more than one year
7
(162,362)
(196,700)
Net assets
84,628
50,471
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
84,627
50,470
Total equity
84,628
50,471

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

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

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 19 February 2025
Mr C  Phillips
Director
Company registration number 13888394 (England and Wales)
TREGIFFIAN HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 2 -
1
Accounting policies
Company information

Tregiffian Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Courtleigh House, 74/75 Lemon Street, Truro, Cornwall, TR1 2PN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
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 are 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.

1.5
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

TREGIFFIAN HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 3 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
-
0
-
0
4
Fixed asset investments
2024
2023
£
£
Other investments other than loans
276,380
276,380
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
34,338
25,400
6
Creditors: amounts falling due within one year
2024
2023
£
£
Other creditors
63,747
54,629
7
Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
162,362
196,700
2024-09-302023-10-01false19 February 2025CCH SoftwareCCH Accounts Production 2024.210No description of principal activityMr C Phillipsfalsefalse138883942023-10-012024-09-30138883942024-09-30138883942023-09-3013888394core:CurrentFinancialInstrumentscore:WithinOneYear2024-09-3013888394core:CurrentFinancialInstrumentscore:WithinOneYear2023-09-3013888394core:Non-currentFinancialInstrumentscore:AfterOneYear2024-09-3013888394core:Non-currentFinancialInstrumentscore:AfterOneYear2023-09-3013888394core:ShareCapital2024-09-3013888394core:ShareCapital2023-09-3013888394core:RetainedEarningsAccumulatedLosses2024-09-3013888394core:RetainedEarningsAccumulatedLosses2023-09-3013888394bus:Director12023-10-012024-09-30138883942022-10-012023-09-3013888394core:WithinOneYear2024-09-3013888394core:WithinOneYear2023-09-3013888394core:CurrentFinancialInstruments2024-09-3013888394core:CurrentFinancialInstruments2023-09-3013888394core:Non-currentFinancialInstruments2024-09-3013888394core:Non-currentFinancialInstruments2023-09-3013888394bus:PrivateLimitedCompanyLtd2023-10-012024-09-3013888394bus:SmallCompaniesRegimeForAccounts2023-10-012024-09-3013888394bus:FRS1022023-10-012024-09-3013888394bus:AuditExemptWithAccountantsReport2023-10-012024-09-3013888394bus:FullAccounts2023-10-012024-09-30xbrli:purexbrli:sharesiso4217:GBP