ACCOUNTS - Final Accounts preparation

Company registration number: 02706584

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025

	CGA TRUSTEE & EXECUTOR COMPANY LIMITED


CGA TRUSTEE & EXECUTOR COMPANY LIMITED

COMPANY INFORMATION

Directors	S M Cousins
	R France
	C Rennie
	J N C Davies
	K E Scoot
	A P Dongworth (appointed 1 April 2024)


Registered number	02706584


Registered office	25 Bancroft
	Hitchin
	Hertfordshire
	SG5 1JW


Accountants	Menzies LLP
	Chartered Accountants
	Richmond House
	Walkern Road
	Stevenage
	Herts
	SG1 3QP


CGA TRUSTEE & EXECUTOR COMPANY LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 5


CGA TRUSTEE & EXECUTOR COMPANY LIMITED REGISTERED NUMBER:02706584

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		313,641		313,641
			313,641		313,641
Current assets
Debtors: amounts falling due within one year	5	23,425		20,908
Bank and cash balances		249		249
		23,674		21,157
Creditors: amounts falling due within one year	6	(1,988)		(2,619)
Net current assets			21,686		18,538
Total assets less current liabilities			335,327		332,179

Net assets			335,327		332,179

Capital and reserves
Called up share capital	251,000	251,000
Profit and loss account	84,327	81,179
	335,327	332,179

Page 1


CGA TRUSTEE & EXECUTOR COMPANY LIMITED REGISTERED NUMBER:02706584

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with 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:

................................................

C Rennie

Director

Date: 3 December 2025

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

Page 2


CGA TRUSTEE & EXECUTOR COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

CGA Trustee & Executor Company 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 onthe Company Information page.
The presentation currency of the financial statements is the Pound Sterling (£).

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 3


CGA TRUSTEE & EXECUTOR COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.3

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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.4

Valuation of investments

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 Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.5

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Employees

The average monthly number of employees, including directors, during the year was 6 (2024 - 6).

Page 4


CGA TRUSTEE & EXECUTOR COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Fixed asset investments

		Other investments
		£
	Cost or valuation
	At 1 April 2024	313,641
	At 31 March 2025	313,641

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	14,220	8,918
Other debtors	262	12
Amounts recoverable on contracts	8,943	11,978
	23,425	20,908

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

Corporation tax	738	1,719
Accruals and deferred income	1,250	900
	1,988	2,619

Page 5