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REGISTERED NUMBER: 14414268 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Treby Limited

Treby Limited (Registered number: 14414268)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


Treby Limited (Registered number: 14414268)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,782 1,463
Investments 5 644,204 644,204
Investment property 6 726,320 726,320
1,372,306 1,371,987

CURRENT ASSETS
Debtors 7 1,449 5,475
Cash at bank 256,323 118,284
257,772 123,759
CREDITORS
Amounts falling due within one year 8 1,354,316 1,380,993
NET CURRENT LIABILITIES (1,096,544 ) (1,257,234 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

275,762

114,753

PROVISIONS FOR LIABILITIES 446 278
NET ASSETS 275,316 114,475

CAPITAL AND RESERVES
Called up share capital 9 1,202 1,202
Retained earnings 274,114 113,273
SHAREHOLDERS' FUNDS 275,316 114,475

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Treby Limited (Registered number: 14414268)

Balance Sheet - continued
31 March 2025


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 8 May 2025 and were signed on its behalf by:





T R Allen - Director


Treby Limited (Registered number: 14414268)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Treby Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 14414268

Registered office: Unit B Draycott Business Park
Cam
Dursley
Gloucestershire
GL11 5DQ

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 FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Computer equipment - 20% straight line

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.

Treby Limited (Registered number: 14414268)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Financial instruments
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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.


Treby Limited (Registered number: 14414268)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

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.

Fixed asset investments
Equity investments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.

Operating income
Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
Cost
At 1 April 2024 1,570
Additions 660
At 31 March 2025 2,230
Depreciation
At 1 April 2024 107
Charge for year 341
At 31 March 2025 448
Net book value
At 31 March 2025 1,782
At 31 March 2024 1,463

Treby Limited (Registered number: 14414268)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. FIXED ASSET INVESTMENTS
Interest
in other
participating
interests
£   
Cost
At 1 April 2024
and 31 March 2025 644,204
Net book value
At 31 March 2025 644,204
At 31 March 2024 644,204

6. INVESTMENT PROPERTY
Total
£   
Fair value
At 1 April 2024
and 31 March 2025 726,320
Net book value
At 31 March 2025 726,320
At 31 March 2024 726,320

The directors of the company have agreed that the value of the property has not materially changed since the date of acquisition and therefore the fair value is equal to the historical cost.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 1,449 5,475

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 389 -
Taxation and social security 24,725 17,657
Other creditors 1,329,202 1,363,336
1,354,316 1,380,993

Treby Limited (Registered number: 14414268)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
151 Ordinary A £1 151 151
151 Ordinary B £1 151 151
100 Ordinary C £1 100 100
100 Ordinary D £1 100 100
NIL Ordinary E £1 - 100
100 Ordinary F £1 100 100
100 Ordinary G £1 100 100
100 Ordinary H £1 100 100
134 Ordinary I £1 134 100
133 Ordinary J £1 133 100
133 Ordinary K £1 133 100
1,202 1,202

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within other creditors is £1,502 (2024: £14,804) owed to the directors of the company, these loans are unsecured, interest free and repayable on demand.

11. RELATED PARTY DISCLOSURES

Included within other creditors is £1,306,400 (2024: £1,332,100) owed to the shareholders of the company, these loans are unsecured, interest free and repayable on demand.