REGISTERED NUMBER: 07533775 (England and Wales)

Financial Statements

for the Year Ended 31 January 2025

for

Trent Reina Limited

Trading as

Koko

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

S Reina

REGISTERED OFFICE:

14 Tunsgate

Guildford

Surrey

GU1 3QT

REGISTERED NUMBER:

07533775 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

FIXED ASSETS

Property, plant and equipment

5

24,021

24,705

CURRENT ASSETS

Inventories

32,322

30,783

Debtors

6

23,536

26,025

Cash at bank and in hand

240,489

230,162

296,347

286,970

CREDITORS

Amounts falling due within one year

7

(139,375

)

(126,284

)

NET CURRENT ASSETS

156,972

160,686

TOTAL ASSETS LESS CURRENT LIABILITIES

180,993

185,391

CREDITORS

Amounts falling due after more than one year

8

(15,169

)

(29,171

)

PROVISIONS FOR LIABILITIES

(1,492

)

(2,358

)

NET ASSETS

164,332

153,862

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

164,330

153,860

SHAREHOLDERS' FUNDS

164,332

153,862

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

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

The director acknowledges his 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 director and authorised for issue on 18 November 2025 and were signed by:

S Reina - Director

1.	STATUTORY INFORMATION

Trent Reina 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Revenue 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.

Improvements to property

-

33% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Inventories 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 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 30 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

Cost

At 1 February 2024

121,498

6,148

46,703

6,920

181,269

Additions

4,738

-

3,280

-

8,018

At 31 January 2025

126,236

6,148

49,983

6,920

189,287

Depreciation

At 1 February 2024

105,539

5,319

40,933

4,773

156,564

Charge for year

6,241

208

1,716

537

8,702

At 31 January 2025

111,780

5,527

42,649

5,310

165,266

Net book value

At 31 January 2025

14,456

621

7,334

1,610

24,021

At 31 January 2024

15,959

829

5,770

2,147

24,705

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/25

31/1/24

£

£

Trade debtors

4,532

6,366

Other debtors

10,700

10,700

Prepayments

8,304

8,959

23,536

26,025

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/25

31/1/24

£

£

Bank loans and overdrafts

14,002

14,002

Trade creditors

13,177

13,067

Tax

33,784

23,873

Social security and other taxes

7,292

4,418

VAT

35,983

33,926

Other creditors and accruals

35,019

36,976

Directors' current accounts

118

22

139,375

126,284

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/1/25

31/1/24

£

£

Bank loans - 1-2 years

14,002

14,002

Bank loans - 2-5 years

1,167

15,169

15,169

29,171

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/1/25

31/1/24

£

£

Within one year

52,797

50,897

Between one and five years

182,897

189,793

In more than five years

55,000

99,000

290,694

339,690