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TROUSSEAU LIMITED

Registered Number
04739933
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

TROUSSEAU LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

BETTS, Martin Peter
BETTS, Stephanie Gabrielle

Company Secretary

BETTS, Stephanie Gabrielle

Registered Address

Unit 1a Frilsham Home Farm Business Units
Yattendon
Thatcham
RG18 0XT

Registered Number

04739933 (England and Wales)
TROUSSEAU LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Called up share capital not paid14,98414,984
Fixed assets
Intangible assets3-856
Tangible assets41,6921,167
1,6922,023
Current assets
Stocks31,00048,977
Debtors5140,783175,445
Cash at bank and on hand19,70017,191
191,483241,613
Creditors amounts falling due within one year6(60,362)(96,490)
Net current assets (liabilities)146,105160,107
Total assets less current liabilities147,797162,130
Creditors amounts falling due after one year7(5,629)(16,050)
Net assets142,168146,080
Capital and reserves
Called up share capital227227
Share premium1,553,1261,553,126
Profit and loss account(1,411,185)(1,407,273)
Shareholders' funds142,168146,080
The financial statements were approved and authorised for issue by the Board of Directors on 7 February 2025, and are signed on its behalf by:
BETTS, Stephanie Gabrielle
Director
Registered Company No. 04739933
TROUSSEAU LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible fixed assets are rates calculated to write off the asset on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery50
Office Equipment33
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year45
3.Intangible assets

Total

£
Cost or valuation
At 01 January 2470,574
At 31 December 2470,574
Amortisation and impairment
At 01 January 2469,718
Charge for year856
At 31 December 2470,574
Net book value
At 31 December 24-
At 31 December 23856
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2431,517
Additions1,275
At 31 December 2432,792
Depreciation and impairment
At 01 January 2430,350
Charge for year750
At 31 December 2431,100
Net book value
At 31 December 241,692
At 31 December 231,167
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,62822,174
Other debtors105,704117,475
Prepayments and accrued income800417
Deferred tax asset, debtors30,65135,379
Total140,783175,445
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables6,35618,174
Bank borrowings and overdrafts11,96724,513
Convertible loans25,00025,000
Taxation and social security9,04520,810
Other creditors7,9947,993
Total60,36296,490
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts5,62916,050
Total5,62916,050
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
BETTS, Stephanie Gabrielle107,9347,57021,57793,927
107,9347,57021,57793,927
The above advances and credits to a director occurred during the year ending 2024. The loan is unsecured, repayable on demand, and interest has been charged on the loan at 2%.