Trentham Foods Limited 05892690 false 2024-09-01 2025-08-31 2025-08-31 The principal activity of the company is sale of meat. Digita Accounts Production Advanced 6.30.9574.0 true true 05892690 2024-09-01 2025-08-31 05892690 2025-08-31 05892690 bus:Director1 1 2025-08-31 05892690 bus:OrdinaryShareClass1 2025-08-31 05892690 core:CurrentFinancialInstruments 2025-08-31 05892690 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 05892690 core:FurnitureFittingsToolsEquipment 2025-08-31 05892690 core:MotorVehicles 2025-08-31 05892690 bus:SmallEntities 2024-09-01 2025-08-31 05892690 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 05892690 bus:FullAccounts 2024-09-01 2025-08-31 05892690 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05892690 bus:RegisteredOffice 2024-09-01 2025-08-31 05892690 bus:Director1 2024-09-01 2025-08-31 05892690 bus:Director1 1 2024-09-01 2025-08-31 05892690 bus:Director3 2024-09-01 2025-08-31 05892690 bus:OrdinaryShareClass1 2024-09-01 2025-08-31 05892690 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05892690 core:FurnitureFittingsToolsEquipment 2024-09-01 2025-08-31 05892690 core:MotorCars 2024-09-01 2025-08-31 05892690 core:MotorVehicles 2024-09-01 2025-08-31 05892690 core:OfficeEquipment 2024-09-01 2025-08-31 05892690 countries:EnglandWales 2024-09-01 2025-08-31 05892690 2024-08-31 05892690 bus:Director1 1 2024-08-31 05892690 core:FurnitureFittingsToolsEquipment 2024-08-31 05892690 core:MotorVehicles 2024-08-31 05892690 2023-09-01 2024-08-31 05892690 2024-08-31 05892690 bus:Director1 1 2024-08-31 05892690 bus:OrdinaryShareClass1 2024-08-31 05892690 core:CurrentFinancialInstruments 2024-08-31 05892690 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 05892690 core:FurnitureFittingsToolsEquipment 2024-08-31 05892690 core:MotorVehicles 2024-08-31 05892690 bus:Director1 1 2023-09-01 2024-08-31 05892690 bus:Director1 1 2023-08-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 05892690

Trentham Foods Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 August 2025

Trentham Foods Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

Trentham Foods Limited

Company Information

Directors | D Durkin J Durkin

Registered office | The Old School House Stone Road Tittensor Staffordshire ST12 9HA

Trentham Foods Limited

(Registration number: 05892690)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 83,614 | 57,844
Current assets |  |  |
Stocks | 6 | 422,597 | 202,939
Debtors | 7 | 4,618,345 | 3,060,518
Cash at bank and in hand |  | 494,218 | 1,225,298
|  | 5,535,160 | 4,488,755
Creditors: Amounts falling due within one year | 8 | (2,880,678) | (2,121,665)
Net current assets |  | 2,654,482 | 2,367,090
Net assets |  | 2,738,096 | 2,424,934
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Retained earnings |  | 2,737,996 | 2,424,834
Shareholders' funds |  | 2,738,096 | 2,424,934

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 7 January 2026 and signed on its behalf by:

......................................... D Durkin Director
......................................... J Durkin Director

Trentham Foods Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Old School House
Stone Road
Tittensor
Staffordshire
ST12 9HA

These financial statements were authorised for issue by the Board on 7 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Trentham Foods Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% straight line method
Motor vehicles | 25% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Trentham Foods Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 12 (2024 - 10).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 31,358 | 22,202

Trentham Foods Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 September 2024 | 52,591 | 83,080 | 135,671
Additions | 11,338 | 45,790 | 57,128
At 31 August 2025 | 63,929 | 128,870 | 192,799
Depreciation
At 1 September 2024 | 42,918 | 34,909 | 77,827
Charge for the year | 7,868 | 23,490 | 31,358
At 31 August 2025 | 50,786 | 58,399 | 109,185
Carrying amount
At 31 August 2025 | 13,143 | 70,471 | 83,614
At 31 August 2024 | 9,673 | 48,171 | 57,844

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 422,597 | 202,939

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 4,156,385 | 3,033,018
Other debtors | 461,960 | 27,500
| 4,618,345 | 3,060,518

8 | Creditors

Creditors: amounts falling due within one year

Trentham Foods Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 2,717,045 | 1,833,531
Taxation and social security | 162,033 | 257,606
Accruals and deferred income | 1,600 | 1,400
Other creditors | - | 29,128
| 2,880,678 | 2,121,665

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

10 | Related party transactions

Trentham Foods Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Transactions with directors

2025 | At 1 September 2024 £ | Advances to director £ | At 31 August 2025 £
D Durkin
Daren Durkin | 11,485 | (428,749) | (417,264)

2024 | At 1 September 2023 £ | Advances to director £ | At 31 August 2024 £
D Durkin
Daren Durkin | 32,095 | (20,610) | 11,485