Company registration number 08908766 (England and Wales)
TREFOIL INTERIORS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
TREFOIL INTERIORS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
TREFOIL INTERIORS LTD
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
108,705
112,878
Current assets
Stocks
271,782
178,018
Debtors
4
369,178
670,969
Cash at bank and in hand
283,899
217,409
924,859
1,066,396
Creditors: amounts falling due within one year
5
(559,943)
(516,838)
Net current assets
364,916
549,558
Total assets less current liabilities
473,621
662,436
Provisions for liabilities
(26,203)
(25,827)
Net assets
447,418
636,609
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
447,318
636,509
Total equity
447,418
636,609

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 December 2025 and are signed on its behalf by:
Mr R M Davies
Mr D R Townsend
Director
Director
Company registration number 08908766 (England and Wales)
TREFOIL INTERIORS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Trefoil Interiors Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 5 Lewis Court, 50 Portmanmoor Road, Cardiff, CF24 5HQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover includes revenue earned from interior design and the rendering of services. Turnover from rendering of services is recognised by reference to the stage of completion of the contract.

1.3
Tangible fixed assets

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

Plant and machinery
20% on cost
Fixtures and fittings
25% on reducing balance
Computers
20% on reducing balance
Motor vehicles
20% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks and work in progress are valued at the lower of cost and estimated selling price less costs to sell, after making due allowance for obsolete and slow moving items. In respect of work in progress, cost includes a relevant proportion of overheads accounting to the stage of completion.

1.5
Taxation

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

TREFOIL INTERIORS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end 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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
12
11
TREFOIL INTERIORS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024
187,131
Additions
31,792
Disposals
(18,833)
At 30 June 2025
200,090
Depreciation and impairment
At 1 July 2024
74,253
Depreciation charged in the year
23,410
Eliminated in respect of disposals
(6,278)
At 30 June 2025
91,385
Carrying amount
At 30 June 2025
108,705
At 30 June 2024
112,878
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
204,455
152,073
Amounts owed by group undertakings
147,966
502,330
Other debtors
16,757
16,566
369,178
670,969
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
181,426
84,418
Corporation tax
213,693
228,219
Other taxation and social security
78,147
61,504
Other creditors
86,677
142,697
559,943
516,838
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