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Registered Number: SC722613
England and Wales
TRENCH BAR & NIGHTCLUB LTD
Abridged Accounts
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

Trench Bar & Nightclub Ltd Contents Page For the year ended 30 September 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Trench Bar & Nightclub Ltd Accountants' Report For the year ended 30 September 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Trench Bar & Nightclub Ltd for the year ended 30 September 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Trench Bar & Nightclub Ltd for the year ended 30 September 2025 which comprise of the Profit and Loss Account, the 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 Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Trench Bar & Nightclub Ltd , as a body, in accordance with the terms of our engagement letter dated 06 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of Trench Bar & Nightclub Ltd and state those matters that we have agreed to state to the Board of Directors of Trench Bar & Nightclub Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Trench Bar & Nightclub Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Trench Bar & Nightclub Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Trench Bar & Nightclub Ltd. You consider that Trench Bar & Nightclub Ltd 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 accounts of Trench Bar & Nightclub Ltd. 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 accounts. .................................................... T K Accountancy LLP 69 Banstead Road Carshalton SM5 3NP 06 January 2026 1

Trench Bar & Nightclub Ltd Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 46,328 |  | 57,065
|  | 46,328 |  | 57,065
Current assets |  |  |
Cash at bank and in hand |  | 33,137 |  | 25,926
Creditors: amount falling due within one year |  | (261,010) |  | (280,268)
Net current assets |  | (227,873) |  | (254,342)
Total assets less current liabilities |  | (181,545) |  | (197,277)
Provisions for liabilities |  | (385) |  | (211)
Net assets |  | (181,930) |  | (197,488)
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | (182,030) |  | (197,588)
Shareholders' funds |  | (181,930) |  | (197,488)
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 06 January 2026 and were signed by:
------------------------------- Riddimaya Limbu Director
2

Trench Bar & Nightclub Ltd Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information Trench Bar & Nightclub Ltd is a private company, limited by shares, registered in England and Wales, registration number SC722613, registration address 13 COMMERCIAL ROAD, LERWICK SHETLAND, Lerwick, Shetland Islands, ZE1 0LX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 10 (2024 : 14).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 October 2024 | 12,391 |  | 87,609 |  | 100,000
Additions | 2,265 |  | 1,489 |  | 3,754
Disposals | - |  | - |  | -
At 30 September 2025 | 14,656 |  | 89,098 |  | 103,754
Depreciation
At 01 October 2024 | 5,166 |  | 37,768 |  | 42,934
Charge for year | 1,948 |  | 12,544 |  | 14,492
On disposals | - |  | - |  | -
At 30 September 2025 | 7,114 |  | 50,312 |  | 57,426
Net book values
Closing balance as at 30 September 2025 | 7,542 |  | 38,786 |  | 46,328
Opening balance as at 01 October 2024 | 7,225 |  | 49,840 |  | 57,065
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
5. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2025 £ |  | 2024 £ |  | 2025 £ |  | 2024 £
Saffron Restaurant Limited | 0 |  | 0 |  | 68,475 |  | 68,475
Included in other Creditors the loan received a loan from the below company, a company owned by the spouse of the shareholder.
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