REGISTERED NUMBER: 07088830 (England and Wales)

TREBOR NASUS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

R Andrews

Mrs S Andrews

REGISTERED OFFICE:

16 Lambourne Crescent

Cardiff Business Park

Llanishen

Cardiff

CF14 5GF

REGISTERED NUMBER:

07088830 (England and Wales)

ACCOUNTANTS:

Johns Jones & Lo Limited

Chartered Accountants & Registered Auditors

16 Lambourne Crescent

Cardiff Business Park

Llanishen

Cardiff

CF14 5GF

FIXED ASSETS

Tangible assets

4

1,059,966

673,757

CURRENT ASSETS

Stocks

26,666

20,000

Debtors

5

328,301

125,316

Cash at bank and in hand

86,156

318,448

441,123

463,764

CREDITORS

Amounts falling due within one year

6

610,180

420,955

NET CURRENT (LIABILITIES)/ASSETS

(169,057

)

42,809

TOTAL ASSETS LESS CURRENT LIABILITIES

890,909

716,566

PROVISIONS FOR LIABILITIES

7

26,204

24,080

NET ASSETS

864,705

692,486

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

864,703

692,484

864,705

692,486

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15th October 2025 and were signed on its behalf by:

Mrs S M Andrews - Director

1.	STATUTORY INFORMATION

Trebor Nasus 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The accounts have been prepared on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and Fittings 25% reducing balance method

Motor Vehicles 25% reducing balance method

Property Improvements 2% straight line method

Land and buildings are not depreciated due to the assets useful economic life being so long and the residual value so high, that the depreciation charge and the accumulated depreciation are not material.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 12 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2024

571,452

315,607

887,059

Additions

380,000

44,276

424,276

At 31st March 2025

951,452

359,883

1,311,335

DEPRECIATION

At 1st April 2024

3,040

210,262

213,302

Charge for year

662

37,405

38,067

At 31st March 2025

3,702

247,667

251,369

NET BOOK VALUE

At 31st March 2025

947,750

112,216

1,059,966

At 31st March 2024

568,412

105,345

673,757

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

328,301

125,316

Included in other Debtors is a loan of £302,268.60 to RamsArms

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,589

18,338

Taxation and social security

97,505

92,399

Other creditors

506,086

310,218

610,180

420,955

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

26,204

24,080

Deferred

tax

£

Balance at 1st April 2024

24,080

Provided during year

2,124

Balance at 31st March 2025

26,204

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

Mrs S Andrews

Balance outstanding at start of year

(145,676

)

(156,641

)

Amounts advanced

-

10,965

Amounts repaid

(109,142

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(254,818

)

(145,676

)

R Andrews

Balance outstanding at start of year

(145,676

)

(156,641

)

Amounts advanced

10,500

10,965

Amounts repaid

(109,142

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(244,318

)

(145,676

)

The loans are repayable upon demand.

9.	RELATED PARTY DISCLOSURES

The company's premises at 34 High Street, Tredegar were rented under a tenancy at will from Mr and Mrs Andrews who were directors of the company throughout the year. The rent payable for the period was £33,800.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors.