REGISTERED NUMBER: 08946643 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 March 2025

for

Triple Pillar Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Irlam

A P Kingsbury

REGISTERED OFFICE:

Higher House Farm

Knutsford Road

Cranage

Crewe

Cheshire

CW4 8EF

REGISTERED NUMBER:

08946643 (England and Wales)

ACCOUNTANTS:

TC Bromhead Limited

Harscombe House

1 Darklake View

Plymouth

Devon

PL6 7TL

FIXED ASSETS

Tangible assets

4

123,066

132,213

CURRENT ASSETS

Stocks

700,336

591,810

Debtors

5

704,310

623,603

Cash at bank

109,949

51,668

1,514,595

1,267,081

CREDITORS

Amounts falling due within one year

6

395,669

351,231

NET CURRENT ASSETS

1,118,926

915,850

TOTAL ASSETS LESS CURRENT LIABILITIES

1,241,992

1,048,063

CREDITORS

Amounts falling due after more than one year

7

(17,203

)

(35,723

)

PROVISIONS FOR LIABILITIES

(30,766

)

(25,120

)

NET ASSETS

1,194,023

987,220

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,193,923

987,120

1,194,023

987,220

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 October 2025 and were signed on its behalf by:

S J Irlam - Director

A P Kingsbury - Director

1.	STATUTORY INFORMATION

Triple Pillar Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services

provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair

value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the

goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery - 15% reducing balance

Motor Vehicles - 25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost

comprises direct materials and, where applicable, direct labour costs and those overheads that have been

incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement

cost, adjusted where applicable for any loss of service potential.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the

dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in

foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising

on translation in the period are included in profit or loss

Hire purchase and leasing commitments

Assets held under hire purchase contracts and finance leases are recognised as tangible fixed assets at the inception of the lease at the fair value of the leased asset or, if lower, the present value of the minimum lease payments. The related liability to the lessor is included in creditors as a finance lease obligation. Lease payments are apportioned between capital repayments and finance charges. Finance charges are charged to the profit & loss account over the period of the lease.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

245,298

Additions

23,533

At 31 March 2025

268,831

DEPRECIATION

At 1 April 2024

113,085

Charge for year

32,680

At 31 March 2025

145,765

NET BOOK VALUE

At 31 March 2025

123,066

At 31 March 2024

132,213

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

669,591

612,319

Other debtors

34,719

11,284

704,310

623,603

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

20,675

31,466

Trade creditors

162,741

217,986

Taxation and social security

171,584

83,883

Other creditors

30,669

7,896

395,669

351,231

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,667

11,667

Hire purchase contracts

15,536

24,056

17,203

35,723

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase contracts

36,211

55,522

The borrowings are secured against the assets that are subject to finance arrangements.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

S J Irlam

Balance outstanding at start of year

(330

)

(170

)

Amounts advanced

85,869

77,840

Amounts repaid

(83,100

)

(78,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

2,439

(330

)

A P Kingsbury

Balance outstanding at start of year

(217

)

(227

)

Amounts advanced

87,394

78,010

Amounts repaid

(78,300

)

(78,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,877

(217

)

The loans are interest free and repayable on demand.