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REGISTERED NUMBER: 13696276 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2024

FOR

THE SUN TREVOR LIMITED

THE SUN TREVOR LIMITED (REGISTERED NUMBER: 13696276)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE SUN TREVOR LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2024







DIRECTORS: P W Jones
K E Jones



REGISTERED OFFICE: 25 Grosvenor Road
Wrexham
Wrexham
LL11 1BT



REGISTERED NUMBER: 13696276 (England and Wales)



ACCOUNTANTS: M. D. Coxey and Co. Limited
Chartered Accountants
25 Grosvenor Road
Wrexham
LL11 1BT



BANKERS: Barclays Bank plc
51-52 Hope Street
Wrexham
LL11 1BB

THE SUN TREVOR LIMITED (REGISTERED NUMBER: 13696276)

BALANCE SHEET
30TH SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 42,400 47,700
Tangible assets 5 64,567 25,171
Investment property 6 325,162 331,940
432,129 404,811

CURRENT ASSETS
Stocks 7 5,000 5,000
Debtors 8 57,062 39,818
Cash at bank and in hand 12,753 43,621
74,815 88,439
CREDITORS
Amounts falling due within one year 9 111,421 110,156
NET CURRENT LIABILITIES (36,606 ) (21,717 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

395,523

383,094

CREDITORS
Amounts falling due after more than one
year

10

(371,215

)

(368,062

)

PROVISIONS FOR LIABILITIES 13 (12,957 ) (4,752 )
NET ASSETS 11,351 10,280

CAPITAL AND RESERVES
Called up share capital 14 100 100
Retained earnings 11,251 10,180
SHAREHOLDERS' FUNDS 11,351 10,280

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

THE SUN TREVOR LIMITED (REGISTERED NUMBER: 13696276)

BALANCE SHEET - continued
30TH SEPTEMBER 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 Board of Directors and authorised for issue on 31st March 2025 and were signed on its behalf by:





P W Jones - Director


THE SUN TREVOR LIMITED (REGISTERED NUMBER: 13696276)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

1. STATUTORY INFORMATION

The Sun Trevor Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


THE SUN TREVOR LIMITED (REGISTERED NUMBER: 13696276)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2023 - 19 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st October 2023
and 30th September 2024 53,000
AMORTISATION
At 1st October 2023 5,300
Charge for year 5,300
At 30th September 2024 10,600
NET BOOK VALUE
At 30th September 2024 42,400
At 30th September 2023 47,700

THE SUN TREVOR LIMITED (REGISTERED NUMBER: 13696276)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1st October 2023 24,217 3,546 1,786 29,549
Additions 2,590 43,991 - 46,581
At 30th September 2024 26,807 47,537 1,786 76,130
DEPRECIATION
At 1st October 2023 3,433 709 236 4,378
Charge for year 5,154 1,442 589 7,185
At 30th September 2024 8,587 2,151 825 11,563
NET BOOK VALUE
At 30th September 2024 18,220 45,386 961 64,567
At 30th September 2023 20,784 2,837 1,550 25,171

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 43,991
At 30th September 2024 43,991
DEPRECIATION
Charge for year 733
At 30th September 2024 733
NET BOOK VALUE
At 30th September 2024 43,258

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st October 2023
and 30th September 2024 338,718
DEPRECIATION
At 1st October 2023 6,778
Charge for year 6,778
At 30th September 2024 13,556
NET BOOK VALUE
At 30th September 2024 325,162
At 30th September 2023 331,940

THE SUN TREVOR LIMITED (REGISTERED NUMBER: 13696276)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

7. STOCKS
30.9.24 30.9.23
£    £   
Stocks 5,000 5,000

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Directors' current accounts 56,161 37,275
Prepayments 901 2,543
57,062 39,818

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts (see note 11) 17,285 15,433
Hire purchase contracts 5,594 -
Trade creditors 30,758 32,158
Tax 7,925 6,915
Social security and other taxes 36,887 37,005
Other creditors 5,382 5,624
Accruals and deferred income 7,590 13,021
111,421 110,156

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans (see note 11) 350,703 368,062
Hire purchase contracts 20,512 -
371,215 368,062

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 266,985 292,388

11. LOANS

An analysis of the maturity of loans is given below:

30.9.24 30.9.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 17,285 15,433

Amounts falling due between one and two years:
Bank loans - 1-2 years 18,676 16,749

THE SUN TREVOR LIMITED (REGISTERED NUMBER: 13696276)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

11. LOANS - continued
30.9.24 30.9.23
£    £   
Amounts falling due between two and five years:
Bank loans - 2-5 years 65,042 58,925

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 266,985 292,388

12. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£    £   
Bank loans 367,988 383,495

The bank loan is secured by a fixed and floating charge over the assets of the company.

13. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax
Accelerated capital allowances 12,957 4,752

Deferred
tax
£   
Balance at 1st October 2023 4,752
Changes in tax allowances 8,205
Balance at 30th September 2024 12,957

14. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
25 Ordinary £1 25 25
25 Ordinary A £1 25 25
25 Ordinary B £1 25 25
25 Ordinary C £1 25 25
100 100