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REGISTERED NUMBER: 10181306 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

TROGON GROUP LTD

TROGON GROUP LTD (REGISTERED NUMBER: 10181306)

Contents of the Financial Statements
FOR THE YEAR ENDED 31 MAY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TROGON GROUP LTD

Company Information
FOR THE YEAR ENDED 31 MAY 2024







DIRECTOR: I J O'Bryan





REGISTERED OFFICE: 20-22 Wenlock Road
London
N1 7GU





REGISTERED NUMBER: 10181306 (England and Wales)





ACCOUNTANTS: Crowe U.K. LLP
4th Floor
St James House
St James Square
Cheltenham
Gloucestershire
GL50 3PR

TROGON GROUP LTD (REGISTERED NUMBER: 10181306)

Balance Sheet
31 MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 80,384 115,536

CURRENT ASSETS
Debtors 5 143,022 146,910
Cash at bank 63 3,759
143,085 150,669
CREDITORS
Amounts falling due within one year 6 139,140 150,604
NET CURRENT ASSETS 3,945 65
TOTAL ASSETS LESS CURRENT
LIABILITIES

84,329

115,601

CREDITORS
Amounts falling due after more than
one year

7

50,006

79,310
NET ASSETS 34,323 36,291

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 33,323 35,291
SHAREHOLDERS' FUNDS 34,323 36,291

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

TROGON GROUP LTD (REGISTERED NUMBER: 10181306)

Balance Sheet - continued
31 MAY 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 23 January 2025 and were signed by:





I J O'Bryan - Director


TROGON GROUP LTD (REGISTERED NUMBER: 10181306)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MAY 2024


1. STATUTORY INFORMATION

Trogon Group Ltd 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
Revenue 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.
Plant and machinery - 20% on cost
Motor vehicles - 25% on cost
Office equipment - 20% on 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 1 (2023 - 1 ) .

TROGON GROUP LTD (REGISTERED NUMBER: 10181306)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MAY 2024


4. PROPERTY, PLANT AND EQUIPMENT
Plant and Motor Office
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2023 189,247 94,868 21,786 305,901
Additions 17,112 - - 17,112
Disposals - (51,415 ) - (51,415 )
At 31 May 2024 206,359 43,453 21,786 271,598
DEPRECIATION
At 1 June 2023 115,146 59,970 15,249 190,365
Charge for year 30,554 19,736 1,974 52,264
Eliminated on disposal - (51,415 ) - (51,415 )
At 31 May 2024 145,700 28,291 17,223 191,214
NET BOOK VALUE
At 31 May 2024 60,659 15,162 4,563 80,384
At 31 May 2023 74,101 34,898 6,537 115,536

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 102,176 87,552
Other debtors 40,846 59,358
143,022 146,910

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 54,475 25,000
Hire purchase contracts 4,816 5,328
Trade creditors 13,061 64,571
Taxation and social security 65,676 53,584
Other creditors 1,112 2,121
139,140 150,604

TROGON GROUP LTD (REGISTERED NUMBER: 10181306)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MAY 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 43,750 68,750
Hire purchase contracts 6,256 10,560
50,006 79,310

8. RELATED PARTY DISCLOSURES

Included in other debtors: amounts falling due within one year, is a director's loan account in the sum of £22,365 (2023: £42,286) which has been provided to Mr. I J O'Bryan and accrues interest at HM Revenue and Customs ("HMRC") official rate.