TRP USAVE LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC713550

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		15,000		15,000
Tangible Assets	5		6,915		6,640

			21,915		21,640
CURRENT ASSETS
Stocks	6	23,320		18,450
Cash at bank and in hand		2,917		1,569

		26,237		20,019
Creditors: Amounts Falling Due Within One Year	8	(19,518 )		(11,566 )

NET CURRENT ASSETS (LIABILITIES)			6,719		8,453

TOTAL ASSETS LESS CURRENT LIABILITIES			28,634		30,093

Creditors: Amounts Falling Due After More Than One Year	9		(30,610 )		(30,610 )

NET LIABILITIES			(1,976 )		(517 )

CAPITAL AND RESERVES
Called up share capital	10		50		50
Profit and Loss Account			(2,026 )		(567 )

SHAREHOLDERS' FUNDS			(1,976)		(517)

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TRP USAVE LIMITED

Balance Sheet (continued)

As At 30 September 2024

For the year ending 30 September 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Umakanthan Kandasamy

Director

28th September 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

TRP USAVE LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC713550 . The registered office is 1929 Dumbarton Road, Glasgow, G14 0YT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

20%

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 2)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 October 2023	15,000

As at 30 September 2024	15,000

Net Book Value
As at 30 September 2024	15,000

As at 1 October 2023	15,000

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TRP USAVE LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 October 2023	8,300
Additions	2,150

As at 30 September 2024	10,450

Depreciation
As at 1 October 2023	1,660
Provided during the period	1,875

As at 30 September 2024	3,535

Net Book Value
As at 30 September 2024	6,915

As at 1 October 2023	6,640

6. Stocks

	2024	2023
	£	£
Finished goods	23,320	18,450

7. Debtors

	2024	2023
	£	£
Due within one year

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	2,670	3,520
Other taxes and social security	178	-
VAT	468	432
Accruals and deferred income	1,170	-
Director's loan account	15,032	7,614

	19,518	11,566

9. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	30,610	30,610

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	50	50

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