Registration number: 07227815

Tremain Powell Partnership Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Tremain Powell Partnership Limited

Company Information

Director

I T Powell

Registered office

Oakside House 35 Oakfield Road Clifton Bristol BS8 2AT

Accountants

Burton Sweet Limited Chartered Accountants & Business Advisors The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Tremain Powell Partnership Limited

(Registration number: 07227815)
Balance Sheet
30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	75,291	87,028
Current assets
Debtors	5	917,503	778,430
Cash at bank and in hand		8,152	5,485
		925,655	783,915
Creditors: Amounts falling due within one year	6	(982,282)	(841,646)
Net current liabilities		(56,627)	(57,731)
Net assets		18,664	29,297
Capital and reserves
Called up share capital		100	100
Retained earnings		18,564	29,197
Shareholders' funds		18,664	29,297

Tremain Powell Partnership Limited

(Registration number: 07227815)
Balance Sheet
30 April 2025

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

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.

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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 January 2026
 

......................................... I T Powell Director

Tremain Powell Partnership Limited

Notes to the Unaudited Financial Statements
Year Ended 30 April 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:
Oakside House
35 Oakfield Road
Clifton
Bristol
BS8 2AT

These financial statements were authorised for issue by the director on 16 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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

This is the first year in which the company has adopted FRS 102. On transition, UK GAAP figures were remeasured and restated to be in line with FRS 102. This had no impact on the current year or comparative figures.

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.

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.

Tremain Powell Partnership Limited

Notes to the Unaudited Financial Statements
Year Ended 30 April 2025

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 corporation 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.

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
Plant and equipment	20% reducing balance
Bikes and related equipment	20% reducing balance
Furniture, fittings and equipment	10-20% reducing balance

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price.

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 at the transaction price.

Tremain Powell Partnership Limited

Notes to the Unaudited Financial Statements
Year Ended 30 April 2025

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 the director) during the year, was 19 (2024 - 19).

Tremain Powell Partnership Limited

Notes to the Unaudited Financial Statements
Year Ended 30 April 2025

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Total £
Cost or valuation
At 1 May 2024	136,421	73,180	209,601
Additions	2,718	1,173	3,891
At 30 April 2025	139,139	74,353	213,492
Depreciation
At 1 May 2024	72,707	49,866	122,573
Charge for the year	10,725	4,903	15,628
At 30 April 2025	83,432	54,769	138,201
Carrying amount
At 30 April 2025	55,707	19,584	75,291
At 30 April 2024	63,714	23,314	87,028

5

Debtors

	2025 £	2024 £
Trade debtors	28,744	73,322
Other debtors	879,221	693,290
Prepayments	9,538	11,818
	917,503	778,430

Tremain Powell Partnership Limited

Notes to the Unaudited Financial Statements
Year Ended 30 April 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	4,519	2,864
Taxation and social security	793,062	821,797
Accruals and deferred income	8,815	8,577
Other creditors	175,886	8,408
	982,282	841,646

7	Related party transactions

Transactions with the director

2025	At 1 May 2024 £	Advances to director £	At 30 April 2025 £
I T Powell
Directors loan	674,641	27,072	701,713

2024	At 1 May 2023 £	Advances to director £	At 30 April 2024 £
I T Powell
Directors loan	421,629	253,012	674,641

Interest is charged at a commercial rate on the directors' loan.