Traderoute Consultants Ltd - Filleted accounts

Registered number

03380087

Traderoute Consultants Ltd

Filleted Accounts

30 June 2025

Traderoute Consultants Ltd
Registered number:		03380087
Balance Sheet
as at 30 June 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		890,860			891,221
Investments	4		10,008			10,008
			900,868			901,229

Current assets
Debtors	5	74,000			-
Cash at bank and in hand		75,385			152,765
		149,385			152,765

Creditors: amounts falling due within one year	6	(31,388)			(38,073)

Net current assets			117,997			114,692

Net assets			1,018,865			1,015,921

Capital and reserves
Called up share capital			100			100
Revaluation reserve	7		236,449			236,449
Profit and loss account			782,316			779,372

Shareholders' funds			1,018,865			1,015,921

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr C Wellham
Director
Approved by the board on 21 August 2025

Traderoute Consultants Ltd
Notes to the Accounts
for the year ended 30 June 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	N/a
	Plant and machinery	20% Reducing Balance


	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 July 2024	889,418		6,537		895,955
	At 30 June 2025	889,418		6,537		895,955

	Depreciation
	At 1 July 2024	-		4,734		4,734
	Charge for the year	-		361		361
	At 30 June 2025	-		5,095		5,095

	Net book value
	At 30 June 2025	889,418		1,442		890,860
	At 30 June 2024	889,418		1,803		891,221


	Freehold land and buildings:			2025		2024
£					£
	Historical cost			1,178,036		892,560
	Cumulative depreciation based on historical cost			-		-
				1,178,036		892,560


4	Investments

Other
investments
£
	Cost
	At 1 July 2024					10,008

	At 30 June 2025					10,008


5	Debtors			2025		2024
£					£

	Other debtors			74,000		-






6	Creditors: amounts falling due within one year			2025		2024
£					£

	Corporation tax			3,152		10,149
	Other creditors			28,236		27,924
				31,388		38,073


7	Revaluation reserve			2025		2024
£					£

	At 1 July 2024			236,449		248,105
	Loss on revaluation of land and buildings			-		(11,656)

	At 30 June 2025			236,449		236,449


8	Other information

	Traderoute Consultants Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	5 Russell Road
	Buckhurst Hill
	England
	IG9 5QJ


9	Ultimate controlling party

	The director, Mr C Welham, owns 100% of the ordinary share capital and
	controls the company.