REGISTERED NUMBER: 10090710 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Trevanna Properties Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DIRECTORS:

Mrs A Prendergast

T McCormack

SECRETARY:

REGISTERED OFFICE:

c/o Langham Walsh

Central Boulevard

Blytrhe Valley Business Park

Solihull

West Midlands

B90 8AG

REGISTERED NUMBER:

10090710 (England and Wales)

ACCOUNTANTS:

Langham Walsh

c/o Langham Walsh

BVIC, Central Boulevard,

Blythe Valley Business Park

Solihull

West Midlands

B90 8AJ

FIXED ASSETS

Investment property

4

2,657,812

2,657,812

CURRENT ASSETS

Debtors

51,507

56,389

Cash at bank

41,627

36,917

93,134

93,306

CREDITORS

Amounts falling due within one year

1,103,563

1,114,953

NET CURRENT LIABILITIES

(1,010,429

)

(1,021,647

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,647,383

1,636,165

CREDITORS

Amounts falling due after more than one year

5

(1,269,703

)

(1,279,590

)

PROVISIONS FOR LIABILITIES

(50,044

)

(50,044

)

NET ASSETS

327,636

306,531

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

7

150,132

150,132

Retained earnings

177,404

156,299

327,636

306,531

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 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

T McCormack - Director

1.	STATUTORY INFORMATION

Trevanna Properties 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.

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 as modified by the revaluation of certain assets.

Turnover

Rental income is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.

Investment property

Investment property is included at fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

2,657,812

NET BOOK VALUE

At 31 March 2025

2,657,812

At 31 March 2024

2,657,812

Fair value at 31 March 2025 is represented by:

£

Valuation in 2024

200,176

Cost

2,457,636

2,657,812

A valuation of the properties was carried out by the Directors of the Companies in December 2024. The Directors believes the values of the properties should be increased by £200,176 and that the market value of the properties should be increased to £2,657,812.

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

31.3.25

31.3.24

£

£

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

1,252,262

1,262,149

6.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

1,279,703

1,289,590

The bank loans have been secured on investment properties owned by the Company.

7.

RESERVES

Fair

value

reserve

£

At 1 April 2024

and 31 March 2025

150,132

8.	RELATED PARTY DISCLOSURES

An amount of £899,884 (2024: £873,606) is owed to the Directors of the Company. This amount is interest free and there are no terms for repayment.

9.	ULTIMATE CONTROLLING PARTY

The Directors of the Company, Mrs A Prendergast and T McCormack Esq are the ultimate controlling parities of the Company.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Trevanna Properties Limited for the year ended 31 March 2025 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Trevanna Properties Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Trevanna Properties Limited and state those matters that we have agreed to state to the Board of Directors of Trevanna Properties Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Trevanna Properties Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Trevanna Properties Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Trevanna Properties Limited. You consider that Trevanna Properties Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Trevanna Properties Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Langham Walsh

c/o Langham Walsh

BVIC, Central Boulevard,

Blythe Valley Business Park

Solihull

West Midlands

B90 8AJ

22 December 2025