Registration number: 02214751

Trendairo Limited

Contents

Statement of Financial Position	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Trendairo Limited

(Registration number: 02214751)
Statement of Financial Position as at 30 September 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	3	-	3,692
Investments	4	100	100
		100	3,792
Current assets
Debtors	5	1,454,520	4,985
Cash at bank and in hand		3,088	252,369
		1,457,608	257,354
Creditors: Amounts falling due within one year	6	(11,399)	(1,719,105)
Net current assets/(liabilities)		1,446,209	(1,461,751)
Net assets/(liabilities)		1,446,309	(1,457,959)
Capital and reserves
Called up share capital		100	100
Retained earnings		1,446,209	(1,458,059)
Shareholders' funds/(deficit)		1,446,309	(1,457,959)

Trendairo Limited

(Registration number: 02214751)
Statement of Financial Position as at 30 September 2024

For the financial period ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 26 September 2025 and signed on its behalf by:
 

......................................... C Tong Director

......................................... T C Chiang Director

Trendairo Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2023 to 30 September 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
C/o Beever and Struthers
One Express
1 George Leigh Street
Manchester
M4 5DL
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Exemption from preparing consolidated accounts

The company has taken advantage of the small groups exemption (section 398 of the Companies Act 2006) and not prepared consolidated accounts..

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Trendairo Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2023 to 30 September 2024

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold improvements	10% on cost
Plant and machinery	15% reducing balance
Fixtures and fittings	15% reducing balance
Computer equipment	33.3% on cost

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractural arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities, Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.
 

Trendairo Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2023 to 30 September 2024

3	Tangible assets

	Leasehold alterations £	Fixtures and fittings £	Plant and machinery £	Office equipment £
Cost or valuation
At 1 April 2023	17,215	18,037	96,368	11,310
Disposals	(17,215)	(18,037)	(96,368)	(11,310)
At 30 September 2024	-	-	-	-
Depreciation
At 1 April 2023	17,215	17,226	94,940	9,857
Charge for the period	-	182	321	1,136
Eliminated on disposal	(17,215)	(17,408)	(95,261)	(10,993)
At 30 September 2024	-	-	-	-
Carrying amount
At 30 September 2024	-	-	-	-
At 31 March 2023	-	811	1,428	1,453

	Total £
Cost or valuation
At 1 April 2023	142,930
Disposals	(142,930)
At 30 September 2024	-
Depreciation
At 1 April 2023	139,238
Charge for the period	1,639
Eliminated on disposal	(140,877)
At 30 September 2024	-
Carrying amount
At 30 September 2024	-
At 31 March 2023	3,692

Trendairo Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2023 to 30 September 2024

4	Investments

	2024 £	2023 £
Investments in subsidiaries	100	100