IRIS Accounts Production v25.1.4.42 09775166 Board of Directors 1.10.23 30.9.24 30.9.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh097751662023-09-30097751662024-09-30097751662023-10-012024-09-30097751662022-09-30097751662022-10-012023-09-30097751662023-09-3009775166ns15:EnglandWales2023-10-012024-09-3009775166ns14:PoundSterling2023-10-012024-09-3009775166ns10:Director12023-10-012024-09-3009775166ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3009775166ns10:SmallEntities2023-10-012024-09-3009775166ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3009775166ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3009775166ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3009775166ns10:FullAccounts2023-10-012024-09-3009775166ns10:OrdinaryShareClass12023-10-012024-09-3009775166ns10:Director32023-10-012024-09-3009775166ns10:Director42023-10-012024-09-3009775166ns10:RegisteredOffice2023-10-012024-09-3009775166ns5:CurrentFinancialInstruments2024-09-3009775166ns5:CurrentFinancialInstruments2023-09-3009775166ns5:ShareCapital2024-09-3009775166ns5:ShareCapital2023-09-3009775166ns5:RetainedEarningsAccumulatedLosses2024-09-3009775166ns5:RetainedEarningsAccumulatedLosses2023-09-3009775166ns5:PlantMachinery2023-10-012024-09-3009775166ns5:PlantMachinery2023-09-3009775166ns5:PlantMachinery2024-09-3009775166ns5:PlantMachinery2023-09-3009775166ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3009775166ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-3009775166ns10:OrdinaryShareClass12024-09-30
REGISTERED NUMBER: 09775166 (England and Wales)








Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Trophic Cascade Limited

Trophic Cascade Limited (Registered number: 09775166)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Trophic Cascade Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mr J M Easterby
Ms P K Taylor
Mr M Bond





REGISTERED OFFICE: Penrallt
Melin-Byrhedyn
Machynlleth
Powys
SY20 8UP





REGISTERED NUMBER: 09775166 (England and Wales)





ACCOUNTANTS: TC Group
Cliffe Hill House
22-26 Nottingham Road
Stapleford
Nottingham
NG9 8AA

Trophic Cascade Limited (Registered number: 09775166)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,690 12,794

CURRENT ASSETS
Debtors 5 661 19,947
Cash at bank 41,625 56,616
42,286 76,563
CREDITORS
Amounts falling due within one year 6 7,510 23,627
NET CURRENT ASSETS 34,776 52,936
TOTAL ASSETS LESS CURRENT
LIABILITIES

44,466

65,730

PROVISIONS FOR LIABILITIES 1,841 2,431
NET ASSETS 42,625 63,299

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 42,624 63,298
SHAREHOLDERS' FUNDS 42,625 63,299

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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.

Trophic Cascade Limited (Registered number: 09775166)

Balance Sheet - continued
30 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 26 June 2025 and were signed on its behalf by:





Mr J M Easterby - Director


Trophic Cascade Limited (Registered number: 09775166)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Trophic Cascade 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.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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.

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

Grant income
Grant income relating to revenue expenditure will be recognised into income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.

Grant income relating to capital expenditure will be recognised into income on a systematic basis over the estimated useful life of the asset for which the grant is intended to compensate.

Trophic Cascade Limited (Registered number: 09775166)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 34,368
Additions 214
At 30 September 2024 34,582
DEPRECIATION
At 1 October 2023 21,574
Charge for year 3,318
At 30 September 2024 24,892
NET BOOK VALUE
At 30 September 2024 9,690
At 30 September 2023 12,794

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors - 16,245
Other debtors 661 3,702
661 19,947

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors - 12,780
Other creditors 7,510 10,847
7,510 23,627

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
1 Ordinary £1 1 1