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TREVISTA PROPERTIES LIMITED

Registered Number
05555982
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

TREVISTA PROPERTIES LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

MARQUES, Ann Patricia
MARQUES, Brigite Rattigan
MARQUES, Julia Rattigan

Company Secretary

MARQUES, Ann Patricia

Registered Address

Whiteleaf Business Centre
11 Little Balmer
Buckingham
MK18 1TF

Registered Number

05555982 (England and Wales)
TREVISTA PROPERTIES LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets41,068-
Investment property51,506,3751,462,500
1,507,4431,462,500
Current assets
Debtors45-
Cash at bank and on hand33,42215,013
33,46715,013
Creditors amounts falling due within one year6(11,404)(9,246)
Net current assets (liabilities)22,0635,767
Total assets less current liabilities1,529,5061,468,267
Creditors amounts falling due after one year7(838,047)(860,739)
Provisions for liabilities8(71,263)(45,824)
Net assets620,196561,704
Capital and reserves
Called up share capital100100
Profit and loss account620,096561,604
Shareholders' funds620,196561,704
The financial statements were approved and authorised for issue by the Board of Directors on 21 March 2025, and are signed on its behalf by:
MARQUES, Ann Patricia
Director
Registered Company No. 05555982
TREVISTA PROPERTIES LIMITED
Notes to the Financial Statements
for the year ended 30 September 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 rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment5
Investment property
Investment property is measured initially at cost, in accordance with IAS 17. For subsequent measurement, the company has adopted the fair value model. Under this model, the fair value is based on market values at the end of each reporting period. With this model there is no requirement to provide depreciation.
2.Average number of employees

20242023
Average number of employees during the year11
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
Additions1,1421,142
At 30 September 241,1421,142
Depreciation and impairment
Charge for year7474
At 30 September 247474
Net book value
At 30 September 241,0681,068
At 30 September 23--
5.Investment property

£
Fair value at 01 October 231,462,500
Fair value adjustments43,875
At 30 September 241,506,375
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security9,1127,004
Other creditors-52
Accrued liabilities and deferred income2,2922,190
Total11,4049,246
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

££
Other creditors838,047860,739
Total838,047860,739
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)71,26345,824
Total71,26345,824