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TREANOR PUJOL LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

TREANOR PUJOL LIMITED (REGISTERED NUMBER: 06741051)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

TREANOR PUJOL LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2024

| DIRECTORS: | J R O'Rorke

| S A Hardcastle

| REGISTERED OFFICE: | Former Bison Works Site

| Pontefract Road

| Leeds

| Yorkshire

| LS10 1RU

| REGISTERED NUMBER: | 06741051 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Hari Vasdev MEng FCA

| AUDITORS: | Sibbalds Limited

| Chartered Accountants and Statutory Auditor

| Oakhurst House

| 57 Ashbourne Road

| Derby

| Derbyshire

| DE22 3FS

TREANOR PUJOL LIMITED (REGISTERED NUMBER: 06741051)

BALANCE SHEET

31 DECEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 657,478 |  | 762,485 |  |

CURRENT ASSETS

Stocks | 5 | 878,592 |  | 1,044,097 |  |

Debtors | 6 | 7,734,188 |  | 6,623,803 |  |

Cash at bank and in hand | 1,093,955 |  | 519,303 |  |

9,706,735 |  | 8,187,203 |  |

CREDITORS

Amounts falling due within one year | 7 | 2,094,048 |  | 1,219,700 |  |

NET CURRENT ASSETS | 7,612,687 |  | 6,967,503 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 8,270,165 |  | 7,729,988 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 4 |  | 4 |  |

Retained earnings | 8,270,161 |  | 7,729,984 |  |

SHAREHOLDERS' FUNDS | 8,270,165 |  | 7,729,988 |  |

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 and authorised for issue by the Board of Directors and authorised for issue on 31 July 2025 and were signed on its behalf by:

S A Hardcastle - Director

TREANOR PUJOL LIMITED (REGISTERED NUMBER: 06741051)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| Treanor Pujol 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Critical accounting judgements and key sources of estimation uncertainty

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions regarding the carrying amounts of the company's assets and liabilities. These are based on historical experience and other factors that are considered relevant. They are reviewed on a regular basis and changes recognised in the period in which the estimate is revised. Actual results may differ from these estimates.

| In respect of finished goods, budgeted attributable overheads are allocated based on estimated production levels.

| Turnover

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

| Turnover is recognised when a right to the consideration has been obtained through delivery.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery | - | 10% on cost

| Fixtures and fittings | - | 10% on cost

| Stocks

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

| Cost includes all costs incurred in bringing each product to its present location and condition, as follows:

| Raw materials (including consumables and goods for resale): |  | Weighted average purchase price |

| Finished goods: |  | Cost of direct materials and labour plus attributable overheads based on a normal level of activity |

TREANOR PUJOL LIMITED (REGISTERED NUMBER: 06741051)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

2. | ACCOUNTING POLICIES - continued

| 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| Foreign exchange

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| 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.

| Going concern

| Group companies have confirmed that they will continue to support the company for a period of at least twelve months from the date of approval of these financial statements and, on the basis of this continued support and after reviewing latest projections, the director considers it appropriate to prepare these accounts on the going concern basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 27 (2023 - 30 ) .

TREANOR PUJOL LIMITED (REGISTERED NUMBER: 06741051)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 January 2024 | 1,218,456 |  | 772,537 |  | 1,990,993 |  |

| Additions | - |  | 13,274 |  | 13,274 |  |

| At 31 December 2024 | 1,218,456 |  | 785,811 |  | 2,004,267 |  |

| DEPRECIATION

| At 1 January 2024 | 850,446 |  | 378,062 |  | 1,228,508 |  |

| Charge for year | 44,615 |  | 73,666 |  | 118,281 |  |

| At 31 December 2024 | 895,061 |  | 451,728 |  | 1,346,789 |  |

| NET BOOK VALUE

| At 31 December 2024 | 323,395 |  | 334,083 |  | 657,478 |  |

| At 31 December 2023 | 368,010 |  | 394,475 |  | 762,485 |  |

5. | STOCKS

2024 | 2023 |

£ | £ |

| Raw materials | 105,155 |  | 144,661 |  |

| Finished goods | 773,437 |  | 899,436 |  |

878,592 |  | 1,044,097 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade debtors | 2,445,268 |  | 1,210,564 |  |

| Amounts owed by group undertakings | 4,997,825 |  | 5,168,217 |  |

| Other debtors | 291,095 |  | 245,022 |  |

7,734,188 |  | 6,623,803 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade creditors | 1,953,973 |  | 1,098,724 |  |

| Taxation and social security | 115,255 |  | 45,579 |  |

| Other creditors | 24,820 |  | 75,397 |  |

2,094,048 |  | 1,219,700 |  |

TREANOR PUJOL LIMITED (REGISTERED NUMBER: 06741051)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2024 | 2023 |

£ | £ |

| Within one year | 617,618 |  | 607,277 |  |

| Between one and five years | 1,455,182 |  | 2,036,366 |  |

2,072,800 |  | 2,643,643 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2024 | 2023 |

| value: | £ | £ |

| 4 | Ordinary | £1 | 4 |  | 4 |  |

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Hari Vasdev MEng FCA (Senior Statutory Auditor)

| for and on behalf of Sibbalds Limited

11. | PARENT AND ULTIMATE PARENT UNDERTAKING

| The company is a wholly owned subsidiary of Treanor Pujol Group Ltd, a company incorporated in the United Kingdom.

| The ultimate parent is Prefabricats Pujol, S.A.U., a company incorporated in Spain. The group financial statements are available on request from the registered office - Carretera de Miralcamp, Km.1, 25230 Mollerussa (Lleida), Spain.