ACCOUNTS - Final Accounts preparation

Registered number: 11984123

TREBAH HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

TREBAH HOLDINGS LIMITED

REGISTERED NUMBER: 11984123

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
		£		£

Fixed assets
Investments	3		1,150,000		1,150,000
			1,150,000		1,150,000
Current assets
Debtors: amounts falling due within one year	4	613,903		622,653
Cash at bank and in hand	5	13,022		74,167
		626,925		696,820
Creditors: amounts falling due within one year	6	(1,273,744)		(1,411,457)
Net current liabilities			(646,819)		(714,637)
Total assets less current liabilities			503,181		435,363

Net assets			503,181		435,363

Capital and reserves
Called up share capital	100	100
Profit and loss account	503,081	435,263
	503,181	435,363

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TREBAH HOLDINGS LIMITED

REGISTERED NUMBER: 11984123

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime.

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

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

B Lansman

Director

Date: 2 December 2025

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

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TREBAH HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Trebah Holdings Limited is a private company limited by shares, incorporated in England and Wales
(registered number: 11984123).

The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom W1W 6XH,
and the principal place of business address is 14-16 Great Pulteney Street, London, W1F 9ND.

The principal activity of the company continued to be that of property investment.

The financial statements are presented in Sterling, which is the functional currency of the company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 105 the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

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TREBAH HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Income Statement for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.	Fixed asset investments

		Unlisted investments
		£
	Cost or valuation
	At 1 April 2024	1,150,000
	At 31 March 2025	1,150,000

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TREBAH HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Debtors

					2025	2024
					£	£


Other debtors	613,903	622,653
	613,903	622,653

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	13,022	74,167
	13,022	74,167

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other loans	55,434	55,435
Corporation tax	10,470	13,681
Other taxation and social security	220	220
Other creditors	1,205,670	1,340,171
Accruals and deferred income	1,950	1,950
	1,273,744	1,411,457

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