Company Registration No. 08672260 (England and Wales)
Trelowen Mor Ltd.
Unaudited accounts
for the year ended 31 March 2025
Trelowen Mor Ltd.
Unaudited accounts
Contents
Trelowen Mor Ltd.
Company Information
for the year ended 31 March 2025
Directors
Martina Gillen
Cara Sheldrake
Christopher John Wells
Company Number
08672260 (England and Wales)
Registered Office
Poldice House
St Day
Redruth
Cornwall
TR16 5PP
United Kingdom
Accountants
Bingham and Co Accountants Ltd
3 South View Close
Twyford
Reading
Berkshire
RG10 9AY
Trelowen Mor Ltd.
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
8,963
9,488
Creditors: amounts falling due within one year
(79,398)
(86,214)
Net current liabilities
(60,152)
(69,376)
Net liabilities
(59,887)
(69,023)
Called up share capital
324
324
Profit and loss account
(60,211)
(69,347)
Shareholders' funds
(59,887)
(69,023)
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 October 2025 and were signed on its behalf by
Cara Sheldrake
Director
Company Registration No. 08672260
Trelowen Mor Ltd.
Notes to the Accounts
for the year ended 31 March 2025
Trelowen Mor Ltd. is a private company, limited by shares, registered in England and Wales, registration number 08672260. The registered office is Poldice House, St Day, Redruth, Cornwall, TR16 5PP, United Kingdom.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Trelowen Mor Ltd.
Notes to the Accounts
for the year ended 31 March 2025
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
The accounts have been prepared on the going concern basis. The directors have indicated that they will continue to support the company to meet its obligations as they fall due.
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Tangible fixed assets
Plant & machinery
Finished goods
9,545
6,633
Amounts falling due within one year
Accrued income and prepayments
669
646
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
5,630
14,183
Loans from directors
66,859
68,153
Trelowen Mor Ltd.
Notes to the Accounts
for the year ended 31 March 2025
Allotted, called up and fully paid:
324 Ordinary shares of £1 each
324
324
9
Average number of employees
During the year the average number of employees was 7 (2024: 7).