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T & R DIRECT LTD

Registered Number
04691636
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

T & R DIRECT LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

TAYLOR, Lee
WARD, Justin

Company Secretary

TAYLOR, Karen Lesley

Registered Address

6 Concept Park, Innovation Close
Poole
Dorset
BH12 4QT

Registered Number

04691636 (England and Wales)
T & R DIRECT LTD
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets3191,050135,250
Tangible assets43,3424,456
194,392139,706
Current assets
Debtors-20,000
Cash at bank and on hand339,287250,115
339,287270,115
Creditors amounts falling due within one year5(242,831)(221,826)
Net current assets (liabilities)96,45648,289
Total assets less current liabilities290,848187,995
Creditors amounts falling due after one year6(107,868)(135,274)
Net assets182,98052,721
Capital and reserves
Called up share capital200200
Profit and loss account182,78052,521
Shareholders' funds182,98052,721
The financial statements were approved and authorised for issue by the Board of Directors on 22 May 2025, and are signed on its behalf by:
TAYLOR, Lee
Director
Registered Company No. 04691636
T & R DIRECT LTD
Notes to the Financial Statements
for the year ended 31 March 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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:
2.Average number of employees

20252024
Average number of employees during the year1111
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 24191,500191,500
Additions78,50078,500
At 31 March 25270,000270,000
Amortisation and impairment
At 01 April 2456,25056,250
Charge for year22,70022,700
At 31 March 2578,95078,950
Net book value
At 31 March 25191,050191,050
At 31 March 24135,250135,250
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 April 24-8,50021,93530,435
At 31 March 25-8,50021,93530,435
Depreciation and impairment
At 01 April 24-7,79218,18725,979
Charge for year937177-1,114
At 31 March 259377,96918,18727,093
Net book value
At 31 March 25(937)5313,7483,342
At 31 March 24-7083,7484,456
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables240,826219,626
Bank borrowings and overdrafts2,0052,200
Total242,831221,826
6.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts107,868135,274
Total107,868135,274