Registration number:
Trotters Holdings Limited
for the Year Ended 31 January 2025
Trotters Holdings Limited
(Registration number: 13627236)
Balance Sheet as at 31 January 2025
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2025 |
2024 |
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Fixed assets |
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Investment property |
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Investments |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current liabilities |
( |
( |
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Total assets less current liabilities |
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Creditors: Amounts falling due after more than one year |
( |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Retained earnings |
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Shareholders' funds |
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Trotters Holdings Limited
(Registration number: 13627236)
Balance Sheet as at 31 January 2025
For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
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Trotters Holdings Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
General information |
The company is a private company limited by share capital, incorporated in England.
The address of its registered office is:
Registration number: 13627236
Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Group accounts not prepared
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
Investment property
Trotters Holdings Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
Investments
Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised at the transaction price.
Borrowings
Interest-bearing borrowings are carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Staff numbers |
The average number of persons employed by the company during the year was
Trotters Holdings Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
Investment properties |
2025 |
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At 1 February |
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At 31 January 2023 |
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The value of investment property is reviewed annually by the director.
There has been no valuation of investment property by an independent valuer.
Investments |
2025 |
2024 |
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Investments in subsidiaries |
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Subsidiaries |
£ |
Cost |
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At 1 February 2024 |
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At 31 January 2025 |
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Carrying amount |
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At 31 January 2025 |
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At 31 January 2024 |
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Debtors |
2025 |
2024 |
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Other debtors |
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Trotters Holdings Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
Creditors |
Note |
2025 |
2024 |
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Due within one year |
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Loans and borrowings |
22,102 |
20,544 |
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Other creditors |
234,994 |
213,873 |
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257,096 |
234,417 |
Note |
2025 |
2024 |
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Due after one year |
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Loans and borrowings |
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2025 |
2024 |
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Due after more than five years |
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After more than five years by instalments |
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- |
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Loans and borrowings |
Current loans and borrowings
2025 |
2024 |
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Bank borrowings |
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Non-current loans and borrowings
2025 |
2024 |
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Bank borrowings |
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Bank borrowings
The bank borrowings are secured by legal charge on the company's freehold property.
Trotters Holdings Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
Share capital |
Allotted, called up and fully paid shares
2025 |
2024 |
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No. |
£ |
No. |
£ |
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100 |
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100 |