Trefoil Consulting Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13552467

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,424		4,759

			7,424		4,759
CURRENT ASSETS
Debtors	5	138,006		186,204
Cash at bank and in hand		287,452		477,672

		425,458		663,876
Creditors: Amounts Falling Due Within One Year	6	(335,837 )		(360,149 )

NET CURRENT ASSETS (LIABILITIES)			89,621		303,727

TOTAL ASSETS LESS CURRENT LIABILITIES			97,045		308,486

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,856 )		(1,190 )

NET ASSETS			95,189		307,296

CAPITAL AND RESERVES
Called up share capital	7		150		150
Profit and Loss Account			95,039		307,146

SHAREHOLDERS' FUNDS			95,189		307,296

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Trefoil Consulting Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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.

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 Neal Coughlan

Director

15/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Trefoil Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13552467 . The registered office is 110 Lichfield Grove, London, N3 2JN.

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.

2.3. 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:

Computer Equipment

25% Straight Line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 7)

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Trefoil Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 September 2024	8,343
Additions	5,132

As at 31 August 2025	13,475

Depreciation
As at 1 September 2024	3,584
Provided during the period	2,467

As at 31 August 2025	6,051

Net Book Value
As at 31 August 2025	7,424

As at 1 September 2024	4,759

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	137,856	186,054
Other debtors - Solaris Investment Limited	50	50
Other debtors - Lichfield Capital Management	50	50
Other debtors - CVB Capital Limited	50	50

	138,006	186,204

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	82
Corporation tax	222,470	185,147
Other taxes and social security	17,386	42,343
VAT	95,467	131,550
Pension payable	514	1,027

	335,837	360,149

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	150	150

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Trefoil Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Related Party Transactions

The amounts owed by an associate company, Lichfield Capital Management Limited, totalled £50 as at the year-end, is a current asset, interest free and repayable on demand. The total dividends paid to Lichfield Capital Management Limited during the year were £246,316.

The amounts owed by an associate company, CVB Capital Limited, totalled £50 as at the year-end, is a current asset, interest free and repayable on demand. The total dividends paid to CVB Capital Limited during the year were £345,000.

The amounts owed by an associate company, Solaris Investment Limited, totalled £50 as at the year-end, is a current asset, interest free and repayable on demand. The total dividends paid to Solaris Investment Limited during the year were £265,000.

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