TREANOR PUJOL LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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

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 ) .

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

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.