REGISTERED NUMBER: 05259365 (England and Wales)

DIRECTORS' REPORT AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

TRADING STANDARDS SOUTH EAST LIMITED

Page

Company Information

1

Directors' Report

3

Statement of Income and Retained Earnings

4

Balance Sheet

5

Notes to the Financial Statements

6

DIRECTORS:

S M F Murphy

A L Poole

M Golledge

G J Jackson

J Kerman

A Gregory

S C Crawley

D R Cross

I G Gilmore

P Lipscomb

R W Sargeant

A J Clooney

S M Rock

E C Skinner

R N Strawson

J G Potter

D Charles

G L Derrick

R E Denney-Clarke

P Davidson

J Whidett

T R Green

D D Walkin

A Palmer

G Nelson

M L Love

R S Abell

G Green

F J Broder

I J Savill

SECRETARY:

G J Jackson

REGISTERED OFFICE:

C/O Woodhatch Place

Cockshot Hill

Reigate

Surrey

RH2 8EF

REGISTERED NUMBER:

05259365 (England and Wales)

ACCOUNTANTS:

LEES

Chartered Certified Accountants

Ingram House

Meridian Way

Norwich

Norfolk

NR7 0TA

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the provision of trading standards services to local authorities.

The company operates on the principle that all income shall be applied solely towards the promotion of the company's objects and in relation to projects run for the benefit of its Local Authority members.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

S M F Murphy

A L Poole

G J Jackson

J Kerman

A Gregory

S C Crawley

D R Cross

I G Gilmore

P Lipscomb

R W Sargeant

S M Rock

E C Skinner

R N Strawson

J G Potter

D Charles

G L Derrick

R E Denney-Clarke

P Davidson

J Whidett

G Nelson

A Palmer

R S Abell

A J Clooney

T R Green

D D Walkin

M L Love

I J Savill

F J Broder

G Green

Other changes in directors holding office are as follows:

J Whitelegg - Resigned 20 January 2025

M Golledge - Resigned 8 July 2025

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

S M Rock - Director

26 November 2025

TURNOVER

3,613,988

3,240,511

Administrative expenses

(3,360,534

)

(3,323,221

)

OPERATING SURPLUS/(DEFICIT)

253,454

(82,710

)

Interest receivable and similar income

41,340

25,684

SURPLUS/(DEFICIT) BEFORE TAXATION

294,794

(57,026

)

Tax on surplus/(deficit)

(7,107

)

(4,880

)

SURPLUS/(DEFICIT) FOR THE FINANCIAL YEAR

287,687

(61,906

)

Retained earnings at beginning of year

640,191

702,097

RETAINED EARNINGS AT END OF YEAR

927,878

640,191

CURRENT ASSETS

Debtors

4

850,351

606,169

Cash at bank

1,712,847

1,754,183

2,563,198

2,360,352

CREDITORS

Amounts falling due within one year

5

(1,635,320

)

(1,720,161

)

NET CURRENT ASSETS

927,878

640,191

TOTAL ASSETS LESS CURRENT LIABILITIES

927,878

640,191

RESERVES

Income and expenditure account

927,878

640,191

927,878

640,191

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 surplus or deficit 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 26 November 2025 and were signed on its behalf by:

S M Rock - Director

1.	STATUTORY INFORMATION

Trading Standards South East Limited is a private company, limited by guarantee , 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 represents net project income, excluding value added tax. Turnover is also represented by grants and subscriptions receivable.

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.

Grants receivable

Revenue grants received are matched against the expenditure to which they relate.

Grants received in respect of capital expenditure are credited to the deferred income account and are released to the profit and loss account by equal instalments over the expected useful lives of the assets.

Any unmatched surplus revenue grants at the end of the period are carried forward in reserves.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

587,740

465,214

Other debtors

262,611

140,955

850,351

606,169

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

97,089

330,566

Taxation and social security

9,085

7,184

Other creditors

1,529,146

1,382,411

1,635,320

1,720,161

6.	LIMITED LIABILITY AND CONTROLLING INTEREST

The company is limited by guarantee and does not have any share capital. The liability of the members is limited to contributions of £1. There is no ultimate controlling party.