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Registered number: 04429294
Trevelyan & Company Limited
Financial Statements
For The Year Ended 30 June 2024
Trevelyan & Company Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04429294
30 June 2024 30 June 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 47,013 43,428
Tangible Assets 5 1,208 2,316
48,221 45,744
CURRENT ASSETS
Stocks 6 16,988 27,116
Debtors 7 53,044 57,909
Cash at bank and in hand 11,859 5,114
81,891 90,139
Creditors: Amounts Falling Due Within One Year 8 (72,780 ) (78,361 )
NET CURRENT ASSETS (LIABILITIES) 9,111 11,778
TOTAL ASSETS LESS CURRENT LIABILITIES 57,332 57,522
Creditors: Amounts Falling Due After More Than One Year 9 (47,843 ) (49,702 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (230 ) (440 )
NET ASSETS 9,259 7,380
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 9,159 7,280
SHAREHOLDERS' FUNDS 9,259 7,380
Page 1
Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Steven Pitchford
Director
26/03/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Trevelyan & Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04429294 . The registered office is 4 Bond Terrace, Wakefield, West Yorkshire, WF1 2HW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on NBV, 100% on cost
Fixtures & Fittings 25% on NBV
Computer Equipment 33% on cost
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 7)
7 7
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Page 4
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 July 2023 88,900 - 88,900
Additions 10,000 - 10,000
As at 30 June 2024 98,900 - 98,900
Amortisation
As at 1 July 2023 45,472 - 45,472
Provided during the period - 6,415 6,415
As at 30 June 2024 45,472 6,415 51,887
Net Book Value
As at 30 June 2024 53,428 (6,415 ) 47,013
As at 1 July 2023 43,428 - 43,428
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 8,953 5,050 32,121 46,124
As at 30 June 2024 8,953 5,050 32,121 46,124
Depreciation
As at 1 July 2023 8,953 3,384 31,471 43,808
Provided during the period - 521 587 1,108
As at 30 June 2024 8,953 3,905 32,058 44,916
Net Book Value
As at 30 June 2024 - 1,145 63 1,208
As at 1 July 2023 - 1,666 650 2,316
6. Stocks
30 June 2024 30 June 2023
£ £
Work in progress 16,988 27,116
7. Debtors
30 June 2024 30 June 2023
£ £
Due within one year
Trade debtors 19,190 45,317
Prepayments and accrued income 4,877 7,528
Other debtors (1) 2,331 -
Amounts owed by parent 26,646 5,064
53,044 57,909
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Page 5
8. Creditors: Amounts Falling Due Within One Year
30 June 2024 30 June 2023
£ £
Trade creditors 11,510 11,857
Bank loans and overdrafts 8,333 8,333
Corporation tax 7,480 607
Other taxes and social security 8,107 2,336
VAT 26,526 32,669
Net wages 6,290 3,399
Pensions (Current liabilities - creditors < 1 year) 1,864 1,375
Accruals and deferred income 2,257 1,599
Director's loan account 413 16,186
72,780 78,361
9. Creditors: Amounts Falling Due After More Than One Year
30 June 2024 30 June 2023
£ £
Bank loans 24,182 34,702
Other loans 3,000 -
Accruals and deferred income 20,661 -
Directors loan account - 15,000
47,843 49,702
10. Share Capital
30 June 2024 30 June 2023
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
At the year end Castrop Bond Limited owed Trevelyan & Company Limited £26,645.76 (2023: £5,063.76). 
Trevelyan & Company Limited is a wholly owned subsidiary of Castrop Bond Limited. 
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