S & R Troth Limited 31/03/2025 iXBRL

Company registration number: 03271596

S & R Troth Limited

Unaudited filleted financial statements

31 March 2025

S & R Troth Limited

Contents

Directors and other information

Accountant's report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

S & R Troth Limited

Directors and other information


	Directors
	Directors	Mr Adam Troth


	Secretary	Mr S Troth


	Company number	03271596


	Registered office	51 Brimington Road North
		Whittington Moor
		Chesterfield
		S41 9BE


	Business address	51 Brimington Road North
		Whittington Moor
		Chesterfield
		S41 9BE


	Accountant	Williamsons
		The Old School House
		Matlock Road
		Chesterfield
		S42 7LG




	Bankers	Nat West Bank PLC
		5 Market Place
		Chesterfield
		S40 1TJ

S & R Troth Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of S & R Troth Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of S & R Troth Limited for the year ended 31 March 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants , I am subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

My work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

Williamsons

Chartered Certified Accountants

The Old School House

Matlock Road

Chesterfield

S42 7LG

31 July 2025

S & R Troth Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	1,016,674		953,877
		_______		_______
			1,016,674		953,877

Current assets
Stocks		5,940		5,650
Debtors	6	551,636		533,042
Cash at bank and in hand		158,737		188,275
		_______		_______
		716,313		726,967
Creditors: amounts falling due
within one year	7	( 330,796)		( 384,815)
		_______		_______
Net current assets			385,517		342,152
			_______		_______
Total assets less current liabilities			1,402,191		1,296,029

Creditors: amounts falling due
after more than one year	8		( 134,053)		( 151,517)
			_______		_______
Net assets			1,268,138		1,144,512
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			1,268,137		1,144,511
			_______		_______
Shareholders funds			1,268,138		1,144,512
			_______		_______

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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 31 July 2025 , and are signed on behalf of the board by:

Mr Adam Troth

Director

Company registration number: 03271596

S & R Troth Limited

Statement of changes in equity

Year ended 31 March 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 April 2023	1	1,073,240	1,073,241

Profit for the year		81,271	81,271
	_______	_______	_______
Total comprehensive income for the year	-	81,271	81,271

Dividends paid and payable		( 10,000)	( 10,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 10,000)	( 10,000)

	_______	_______	_______
At 31 March 2024 and 1 April 2024	1	1,144,511	1,144,512

Profit for the year		138,626	138,626
	_______	_______	_______
Total comprehensive income for the year	-	138,626	138,626

Dividends paid and payable		( 15,000)	( 15,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 15,000)	( 15,000)

	_______	_______	_______
At 31 March 2025	1	1,268,137	1,268,138
	_______	_______	_______

S & R Troth Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 51 Brimington Road North, Whittington Moor, Chesterfield, S41 9BE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	reducing balance
Fittings fixtures and equipment	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 23 (2024: 23 ).

5. Tangible assets

	Freehold property	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2024	346,564	611,702	647,886	1,606,152
Additions	-	12,241	173,211	185,452
Disposals	-	-	( 65,500)	( 65,500)
	_______	_______	_______	_______
At 31 March 2025	346,564	623,943	755,597	1,726,104
	_______	_______	_______	_______
Depreciation
At 1 April 2024	-	277,268	375,008	652,276
Charge for the year	-	34,667	62,224	96,891
Disposals	-	-	( 39,737)	( 39,737)
	_______	_______	_______	_______
At 31 March 2025	-	311,935	397,495	709,430
	_______	_______	_______	_______
Carrying amount
At 31 March 2025	346,564	312,008	358,102	1,016,674
	_______	_______	_______	_______
At 31 March 2024	346,564	334,434	272,878	953,876
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	199,702	193,667
Other debtors	351,934	339,375
	_______	_______
	551,636	533,042
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	9,000	13,500
Trade creditors	215,955	101,081
Corporation tax	22,236	34,614
Social security and other taxes	45,205	177,602
Other creditors	38,400	58,018
	_______	_______
	330,796	384,815
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	6,750	110,534
Other creditors	127,303	40,983
	_______	_______
	134,053	151,517
	_______	_______