Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-01falsetruetrue3false3truefalse 04001724 2024-01-01 2024-12-31 04001724 2024-12-31 04001724 2023-01-01 2023-12-31 04001724 2023-12-31 04001724 4 2024-01-01 2024-12-31 04001724 4 2023-01-01 2023-12-31 04001724 6 2024-01-01 2024-12-31 04001724 6 2023-01-01 2023-12-31 04001724 d:Director1 2024-01-01 2024-12-31 04001724 d:Director3 2024-01-01 2024-12-31 04001724 d:RegisteredOffice 2024-01-01 2024-12-31 04001724 e:FurnitureFittings 2024-01-01 2024-12-31 04001724 e:FurnitureFittings 2024-12-31 04001724 e:FurnitureFittings 2023-12-31 04001724 e:FurnitureFittings e:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04001724 e:OfficeEquipment 2024-01-01 2024-12-31 04001724 e:OfficeEquipment 2024-12-31 04001724 e:OfficeEquipment 2023-12-31 04001724 e:OfficeEquipment e:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04001724 e:OtherPropertyPlantEquipment 2024-01-01 2024-12-31 04001724 e:OtherPropertyPlantEquipment 2024-12-31 04001724 e:OtherPropertyPlantEquipment 2023-12-31 04001724 e:OtherPropertyPlantEquipment e:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04001724 e:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04001724 e:CurrentFinancialInstruments 2024-12-31 04001724 e:CurrentFinancialInstruments 2023-12-31 04001724 e:Non-currentFinancialInstruments 2024-12-31 04001724 e:Non-currentFinancialInstruments 2023-12-31 04001724 e:CurrentFinancialInstruments e:WithinOneYear 2024-12-31 04001724 e:CurrentFinancialInstruments e:WithinOneYear 2023-12-31 04001724 e:Non-currentFinancialInstruments e:AfterOneYear 2024-12-31 04001724 e:Non-currentFinancialInstruments e:AfterOneYear 2023-12-31 04001724 e:Non-currentFinancialInstruments e:BetweenOneTwoYears 2024-12-31 04001724 e:Non-currentFinancialInstruments e:BetweenOneTwoYears 2023-12-31 04001724 e:Non-currentFinancialInstruments e:BetweenTwoFiveYears 2024-12-31 04001724 e:Non-currentFinancialInstruments e:BetweenTwoFiveYears 2023-12-31 04001724 e:UKTax 2024-01-01 2024-12-31 04001724 e:UKTax 2023-01-01 2023-12-31 04001724 e:ShareCapital 2024-12-31 04001724 e:ShareCapital 2023-12-31 04001724 e:SharePremium 2024-12-31 04001724 e:SharePremium 2023-12-31 04001724 e:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 04001724 e:RetainedEarningsAccumulatedLosses 2024-12-31 04001724 e:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 04001724 e:RetainedEarningsAccumulatedLosses 2023-12-31 04001724 e:RetainedEarningsAccumulatedLosses 2023-01-01 04001724 e:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-12-31 04001724 e:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-12-31 04001724 d:OrdinaryShareClass1 2024-01-01 2024-12-31 04001724 d:OrdinaryShareClass1 2024-12-31 04001724 d:OrdinaryShareClass1 2023-12-31 04001724 d:FRS102 2024-01-01 2024-12-31 04001724 d:Audited 2024-01-01 2024-12-31 04001724 d:FullAccounts 2024-01-01 2024-12-31 04001724 d:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04001724 2 2024-01-01 2024-12-31 04001724 6 2024-01-01 2024-12-31 04001724 1 2024-12-31 04001724 2 2024-12-31 04001724 1 2023-12-31 04001724 2 2023-12-31 04001724 f:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 04001724


TREVALLY CAPITAL ADVISERS LIMITED










DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
COMPANY INFORMATION


Directors
A G Buchanan 
T D Howell 




Registered number
04001724



Registered office
14 Buckingham Street

London

WC2N 6DF




Independent auditors
Wellers

73 Southern Road

Thame

Oxfordshire

OX9 2ED





 
TREVALLY CAPITAL ADVISERS LIMITED
 

CONTENTS



Page
Strategic report
1 - 2
Directors' report
3 - 4
Independent auditors' report
5 - 8
Statement of income and retained earnings
9
Balance sheet
10
Notes to the financial statements
11 - 24


 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

Introduction
 
The Directors of the Company are pleased to present this strategic report with regards to what has been a promising year of business despite a backdrop of challenging economic times. 

Business review
 
The business continues its overall growth trend with 62% revenue growth during 2024, this trend is a reflection of the standard of work carried out by the directors, employees and other members of staff. A change in fair value of a listed investment created an accounting loss however the operating business remained profitable.

Principal risks and uncertainties
 
The transactional nature of the Company’s business in providing project based services provides a fundamental uncertainty as to the future pipeline of work.  Whether the projects are M&A, capital raising or transaction advisory depends on the needs of the existing client base and the ability of the business to source high quality new corporate clients.

Financial key performance indicators
 
The key financial performance indicator remains turnover which has stabilised following a dramatic increase year on year. Turnover increased significantly from £998k in 2023 to  £1.62m in 2024. 

Other key performance indicators
 
The non financial performance indicator is the number of fee-paying clients in a year which is 10 versus 20 in the previous period.  

Directors' statement of compliance with duty to promote the success of the Company
 
The board of directors of Trevally Capital Advisors Limited consider that they have fulfilled their individual and collective duty under section 172(1) of the Companies Act 2006 to act in the way they consider, in good faith, would be most likely to promote the success of the company for the benefit of shareholders as a whole and in doing so, have regard to a number of broader matters which are set out below. 
A competent and cohesive professional team is required in order to ensure the long-term viability of the Company, the retention and training of this team is handled with diligence.
Trevally Capital Advisors Limited engages with a range of well reputed suppliers on terms appropriate to its size and pays supplier invoices promptly. 
Trevally Capital Advisors Limited's clients are its key relationship and a key performance indicator, the Company ensures that an excellent service is provided, and this is evidenced in the number of repeat customers achieved.
Trevally Capital Advisors Limited is authorised and regulated by the FCA.  The Company is conscious of its responsibility to regulators and that it is only authorised to deal as per the terms of the FCA approval which has been tailored to meet the precise needs and activities of the Company. In complex areas of regulated activity, the Company has generated internal compliance systems, controls and procedures which exceed the regulatory requirements and deliver best possible practice.
The Company directors are responsible for ensuring the fair treatment of all shareholders in accordance with the Company’s article of association.

Page 1

 
TREVALLY CAPITAL ADVISERS LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024


This report was approved by the board and signed on its behalf.



A G Buchanan
Director

Date: 25 April 2025

Page 2

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The Directors present their report and the financial statements for the year ended 31 December 2024.

Directors' responsibilities statement

The Directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the Directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Principal activity

The principal activity of the company continued to revolve around the provision of corporate finance services including mergers and acquisitions advice, capital raising and other corporate transactional services such as valuation work.

Results and dividends

The profit for the year, after taxation, amounted to £112,633 (2023 - loss £90,128).

Dividends for the year, amounted to £75,000 (2023: £300,000).

Directors

The Directors who served during the year were:

A G Buchanan 
T D Howell 

Page 3

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Engagement with suppliers, customers and others

As a small company, the business uses a limited number of external suppliers and professional advisers.  The Directors  keep  close  and  regular  contact  with  all  of  the  clients  to  ensure  that  the  Company  is  meeting  the clients’ needs and objectives.  Similarly, the Directors maintains contact with all of the Company’s key service providers.  Due regards is taken of  the potential impact on both clients and suppliers when making decisions regarding the development of the Company.

Greenhouse gas emissions, energy consumption and energy efficiency action

The Company has not disclosed information in respect of greenhouse gas emissions, energy consumption and energy efficiency action as its energy consumption in the United Kingdom for the year is 40,000kWh or lower.

Disclosure of information to auditors

Each of the persons who are Directors at the time when this Directors' report is approved has confirmed that:
•  so far as the Director is aware, there is no relevant audit information of which the Company's auditors are
unaware, and
•  the Director has taken all the steps that ought to have been taken as a Director in order to be aware of any
relevant audit information and to establish that the Company's auditors are aware of that information.

Each of the persons who are Directors at the time when this Directors' report is approved has confirmed that:
 
so far as the Director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the Director has taken all the steps that ought to have been taken as a Director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditors

The auditorsWellerswill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





A G Buchanan
Director

Date: 25 April 2025

Page 4

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TREVALLY CAPITAL ADVISERS LIMITED
 

Opinion


We have audited the financial statements of Trevally Capital Advisers Limited (the 'Company') for the year ended 31 December 2024, which comprise the Statement of income and retained earnings, the Balance sheet and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 December 2024 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the Directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the Directors with respect to going concern are described in the relevant sections of this report.


Page 5

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TREVALLY CAPITAL ADVISERS LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The Directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of Directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' responsibilities statement set out on page 3, the Directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 6

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TREVALLY CAPITAL ADVISERS LIMITED (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Discussions were held with, and enquiries made of, management and those charged with governance with a
view to identifying those laws and regulations that could be expected to have a material impact on the financial
statements. During the engagement team briefing, the outcomes of these discussions and enquiries were
shared with the team, as well as consideration as to where and how fraud may occur in the entity. The following
laws and regulations were identified as being of significance to the entity:
•  Those laws and regulations considered to have a direct effect on the financial statements include UK
financial reporting standards, Company Law, Tax and Pensions legislation. 
•  Those laws and regulations for which non-compliance may be fundamental to the operating aspects of the
company and therefore may have a material effect on the financial statements include compliance with FCA
regulations.
Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and
non-compliance with laws and regulations) comprised of: inquiries of management and those charged with
governance as to whether the entity complies with such laws and regulations; enquiries with the same
concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; review of
board minutes; testing the appropriateness of entries in the nominal ledger, including journal entries; reviewing
transactions around the end of the reporting period; and the performance of analytical procedures to identify
unexpected movements in account balances which may be indicative of fraud, undertaking specific testing in
respect of the company’s FCA registration.
No instances of material non-compliance were identified. However, the likelihood of detecting irregularities,
including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity’s
controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.


Page 7

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TREVALLY CAPITAL ADVISERS LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Miss Bethany Whitmore FCCA (Senior statutory auditor)
for and on behalf of
Wellers
Statutory Auditors
73 Southern Road
Thame
Oxfordshire
OX9 2ED

25 April 2025
Page 8

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
Note
£
£

  

Turnover
 4 
1,624,659
998,191

Cost of sales
  
(977,595)
(436,339)

Gross profit
  
647,064
561,852

Administrative expenses
  
(406,373)
(473,845)

Fair value movements
  
(65,625)
(157,500)

Operating profit/(loss)
 5 
175,066
(69,493)

Interest receivable and similar income
 9 
2,436
412

Interest payable and similar expenses
 10 
(2,911)
(1,406)

Profit/(loss) before tax
  
174,591
(70,487)

Tax on profit/(loss)
 11 
(61,958)
(19,641)

Profit/(loss) after tax
  
112,633
(90,128)

  

  

Retained earnings at the beginning of the year
  
86,820
476,950

  
86,820
476,950

Profit/(loss) for the year
  
112,633
(90,128)

Dividends declared and paid
  
(75,000)
(300,000)

Retained earnings at the end of the year
  
124,453
86,822
There were no recognised gains and losses for 2024 or 2023 other than those included in the statement of income and retained earnings.

The notes on pages 11 to 24 form part of these financial statements.

Page 9

 
TREVALLY CAPITAL ADVISERS LIMITED
REGISTERED NUMBER: 04001724

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 13 
27,535
32,906

Investments
 14 
17,023
82,648

  
44,558
115,554

Current assets
  

Debtors: amounts falling due within one year
 15 
998,813
837,762

Cash at bank and in hand
 16 
66,764
148,034

  
1,065,577
985,796

Creditors: amounts falling due within one year
 17 
(725,024)
(743,871)

Net current assets
  
 
 
340,553
 
 
241,925

Total assets less current liabilities
  
385,111
357,479

Creditors: amounts falling due after more than one year
 18 
(5,000)
(15,000)

  

Net assets
  
380,111
342,479


Capital and reserves
  

Called up share capital 
 21 
104
104

Share premium account
  
255,553
255,553

Profit and loss account
  
124,454
86,822

  
380,111
342,479


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




A G Buchanan
Director

Date: 25 April 2025

The notes on pages 11 to 24 form part of these financial statements.

Page 10

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Trevally Capital Advisers Ltd is a private company limited by share capital, incorporated in England and Wales, registration number 04001724. The address of the registered office is 14 Buckingham Street, London, WC2N 6DF.  

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Trevally CA LLP as at 31/12/2024 and these financial statements may be obtained from 14 Buckingham Street, London, United Kingdom, WC2N 6DF.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 11

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures & fittings
-
20%
Straight line
Office equipment
-
33%
Straight line
Other fixed assets
-
10%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 12

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic financial liabilities

Page 13

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.8
Financial instruments (continued)

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 14

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.10

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.11

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.13

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 15

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.14

Pensions

Defined contribution pension plan

The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.15

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.16

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.17

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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



3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements in conformity with FRS102 requires management to make judgments,  estimates,  and  assumptions  that  affect  the  application  of  accounting  policies  and  the reported  amounts  of  assets,  liabilities,  income  and  expenses.  Actual  results  may  differ  from  those estimates.  Estimates  and  underlying  assumptions  are  reviewed  on  an  ongoing  basis.  Revisions  to accounting estimates are recognised in each period in which the estimates are revised and in any future periods affected. Information about critical judgments in applying accounting policies that have the most significant effect on the amounts recognised in the financial statements are as follows:
Trade and other receivables
The allowance for doubtful accounts involves significant management judgment and review of individual receivables  based  on  individual  customer  creditworthiness,  current  economic  trends  and  analysis  of historical losses.

Page 16

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Turnover

The whole of the turnover is attributable to the principal activity of the business. 

All turnover arose within the United Kingdom.


5.


Operating profit/(loss)

The operating profit/(loss) is stated after charging:

2024
2023
£
£

Exchange differences
3,671
1,176

Other operating lease rentals
34,022
40,937


6.


Auditors' remuneration

The Company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent Company.


7.


Employees

2024
2023
£
£

Wages and salaries
109,000
112,000

Social security costs
6,594
7,126

Cost of defined contribution scheme
2,606
3,009

118,200
122,135


The average monthly number of employees, including the Directors, during the year was as follows:


        2024
        2023
            No.
            No.







Staff
1
1



Directors
2
2

3
3

Page 17

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Directors' remuneration

2024
2023
£
£

Directors' emoluments
69,000
72,000

69,000
72,000



9.


Interest receivable

2024
2023
£
£


Other interest receivable
2,436
412

2,436
412


10.


Interest payable and similar expenses

2024
2023
£
£


Bank interest payable
941
1,406

Other loan interest payable
1,970
-

2,911
1,406


11.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
61,958
19,641


61,958
19,641


Total current tax
61,958
19,641
Page 18

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
 
11.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is higher than (2023 - higher than) the standard rate of corporation tax in the UK of 25% (2023 - 25%). The differences are explained below:

2024
2023
£
£


Profit/(loss) on ordinary activities before tax
174,591
(70,487)


Profit/(loss) on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 25%)
43,648
(16,579)

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
996
685

Capital allowances for year in excess of depreciation
1,343
1,617

Book profit on chargeable assets
16,406
36,893

Group relief
(435)
(1,187)

Marginal relief
-
(1,788)

Total tax charge for the year
61,958
19,641


Factors that may affect future tax charges

There were no factors that may affect future tax charges.


12.


Dividends

2024
2023
£
£


Dividends
75,000
300,000

75,000
300,000

Page 19

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

13.


Tangible fixed assets





Fixtures & fittings
Office equipment
Other fixed assets
Total

£
£
£
£



Cost or valuation


At 1 January 2024
6,352
23,739
48,410
78,501


Additions
-
1,150
-
1,150



At 31 December 2024

6,352
24,889
48,410
79,651



Depreciation


At 1 January 2024
6,352
21,793
17,450
45,595


Charge for the year on owned assets
-
1,680
4,841
6,521



At 31 December 2024

6,352
23,473
22,291
52,116



Net book value



At 31 December 2024
-
1,416
26,119
27,535



At 31 December 2023
-
1,946
30,960
32,906

Page 20

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

14.


Fixed asset investments





Listed investments
Unlisted investments
Total

£
£
£



Cost or valuation


At 1 January 2024
65,625
36,163
101,788


Revaluations
(65,625)
-
(65,625)



At 31 December 2024

-
36,163
36,163



Impairment


At 1 January 2024
-
19,140
19,140



At 31 December 2024

-
19,140
19,140



Net book value



At 31 December 2024
-
17,023
17,023



At 31 December 2023
65,625
17,023
82,648


15.


Debtors

2024
2023
£
£


Trade debtors
48,696
59,104

Amounts owed by group undertakings
895,465
764,784

Other debtors
66
9,695

Prepayments and accrued income
54,586
4,179

998,813
837,762



16.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
66,764
148,034

66,764
148,034


Page 21

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

17.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Other loans
14,731
22,500

Trade creditors
100,661
65,079

Corporation tax
61,958
19,641

Other taxation and social security
12,119
12,992

Other creditors
438,080
462,850

Accruals
87,475
150,809

725,024
743,871



18.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
5,000
15,000

5,000
15,000


Page 22

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

19.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,000
10,000

Other loans
14,731
22,500


24,731
32,500

Amounts falling due 1-2 years

Bank loans
5,000
10,000


5,000
10,000

Amounts falling due 2-5 years

Bank loans
-
5,000


-
5,000


29,731
47,500



20.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
66,764
213,659




Financial assets measured at fair value through profit or loss comprise cash at bank and investments. 

Page 23

 
TREVALLY CAPITAL ADVISERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

21.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



10,360 (2023 - 10,360) Ordinary shares of £0.01 each
104
104



22.


Pension commitments

The Company contributes into a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted £2,724 (2023 - £2,798) . Total contributions totalling £1,028 (2023 - £406) were payable to the fund at the balance sheet date and are included in creditors.


23.


Commitments under operating leases

The Company had no commitments under non-cancellable operating leases at the balance sheet date.


24.


Related party transactions

Included within other creditors is an amount of £437,458 (2023: £462,375) owed from Trevally Capital Limited, a company that directors T Howell and A Buchanan have a controlling interest.
During the period the company invoiced Trevally Capital Limited £287,384 (2023: £15,276) in respect of recharged expenses and consultancy services. Trevally Capital Limited invoiced Trevally Capital Advisors Limited £40,000 (2023: £1,506) in the same period. A further £50,000 of income due to be invoiced to Trevally Capital Limited is included within accrued income.
Included within other debtors is an amount of £2,550 (2023: £Nil) owed to CS45 Ventures Limited, a company that directors T Howell and A Buchanan have a controlling interest.
During the period the company invoiced CS45 Ventures Limited £2,550 (2023: £Nil) in respect of recharged expenses.


25.


Controlling party

The immediate and ultimate parent undertaking is Trevally CA LLP, which prepares consolidated financial statements. The registered office of the ultimate parent undertaking is 14 Buckingham Street, London, England, WC2N 6DF. 

 
Page 24