REGISTERED NUMBER: 03624548 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

TROJAN TELECOM COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M A Reid

SECRETARY:

Mrs V A Reid

REGISTERED OFFICE:

South Stour Offices

South Stour Road

Mersham

Ashford

Kent

TN25 7HS

BUSINESS ADDRESS:

87 Blean Common

Canterbury

Kent

CT2 9JH

REGISTERED NUMBER:

03624548 (England and Wales)

ACCOUNTANTS:

Cassidys Chartered Accountants

South Stour Offices

South Stour Road

Mersham

Ashford

Kent

TN25 7HS

BANKERS:

National Westminster Bank PLC

7 St Georges Street

Canterbury

Kent

CT1 2JU

FIXED ASSETS

Tangible assets

4

34,151

45,649

CURRENT ASSETS

Stocks

5,050

3,750

Debtors

5

106,213

125,735

Cash at bank and in hand

96,151

8,196

207,414

137,681

CREDITORS

Amounts falling due within one year

6

79,229

120,325

NET CURRENT ASSETS

128,185

17,356

TOTAL ASSETS LESS CURRENT LIABILITIES

162,336

63,005

PROVISIONS FOR LIABILITIES

7

3,292

4,774

NET ASSETS

159,044

58,231

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

158,944

58,131

SHAREHOLDERS' FUNDS

159,044

58,231

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 September 2025 and were signed by:

M A Reid - Director

1.	STATUTORY INFORMATION

Trojan Telecom Company 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.

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax, and takes account of current and future returns on certain goods for which the company has given a 12 year warranty.

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.

Computer equipment

-

33% on reducing balance

Stocks

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

Research and development

Development costs in relation to new product lines are capitalised in the accounts as additions in the year in which the expenditure is incurred. Capitalised costs will be released to the profit and loss account over a period of 3 years from the time when the products are introduced to the market place.

Foreign currencies

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 to the profit and loss account for the year.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

66,120

16,467

82,587

Additions

-

484

484

At 31 March 2025

66,120

16,951

83,071

DEPRECIATION

At 1 April 2024

28,928

8,010

36,938

Charge for year

9,298

2,684

11,982

At 31 March 2025

38,226

10,694

48,920

NET BOOK VALUE

At 31 March 2025

27,894

6,257

34,151

At 31 March 2024

37,192

8,457

45,649

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Non factored trade debtors

106,198

125,720

Other debtors

15

15

106,213

125,735

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

21,709

29,230

Other creditors

57,520

91,095

79,229

120,325

7.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

3,292

4,774

Deferred

tax

£

Balance at 1 April 2024

4,774

Provided during year

(1,482

)

Balance at 31 March 2025

3,292

8.

RESERVES

During the year dividends owed to a shareholder were written back, the shareholder declining to draw them from past amounts owed. Accordingly, a transfer to reserves was made to eliminate the liability otherwise due, amounting to £26,000.

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £150,000 (2024 - £150,000) were paid to the director .

Mr M Reid - Director and Shareholder

At the balance sheet date Trojan Telecom Company Ltd owed Mr Reid £55,020 (2023 - £62,595).

10.	ULTIMATE CONTROLLING PARTY

The controlling party is M A Reid.