Company registration number 12603022 (England and Wales)
TROJAN ELECTRICAL SOLUTIONS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
TROJAN ELECTRICAL SOLUTIONS LTD
COMPANY INFORMATION
Directors
Mr J L Pullar
Mr L D Pullar
(Appointed 17 April 2025)
Company number
12603022
Registered office
2 Oakleaf Rise
Far Forest
Kidderminster
DY14 9AE
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
TSB Bank Plc
10-11 High Street
Stourport on Severn
Worcestershire
DY13 8DA
TROJAN ELECTRICAL SOLUTIONS LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
TROJAN ELECTRICAL SOLUTIONS LTD
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF TROJAN ELECTRICAL SOLUTIONS LTD FOR THE YEAR ENDED 31 MAY 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Trojan Electrical Solutions Ltd for the year ended 31 May 2025 which comprise, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Trojan Electrical Solutions Ltd, 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 Trojan Electrical Solutions Ltd and state those matters that we have agreed to state to the b oard of d irectors of Trojan Electrical Solutions Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Trojan Electrical Solutions Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Trojan Electrical Solutions Ltd 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 Trojan Electrical Solutions Ltd. You consider that Trojan Electrical Solutions 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 financial statements of Trojan Electrical Solutions 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 f inancial statements.

Ormerod Rutter Limited
7 November 2025
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
TROJAN ELECTRICAL SOLUTIONS LTD
BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,633
2,026
Current assets
Debtors
4
11,040
3,466
Cash at bank and in hand
58,535
47,479
69,575
50,945
Creditors: amounts falling due within one year
5
(25,430)
(14,516)
Net current assets
44,145
36,429
Total assets less current liabilities
45,778
38,455
Provisions for liabilities
6
(295)
(385)
Net assets
45,483
38,070
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
45,383
37,970
Total equity
45,483
38,070

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

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.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 7 November 2025 and are signed on its behalf by:
Mr J L Pullar
Director
Company registration number 12603022 (England and Wales)
TROJAN ELECTRICAL SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Accounting policies
Company information

Trojan Electrical Solutions Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 2 Oakleaf Rise, Far Forest, Kidderminster, DY14 9AE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on reducing balance
Computer equipment
25% on cost
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

TROJAN ELECTRICAL SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
2
TROJAN ELECTRICAL SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
3
Tangible fixed assets
Plant and equipment
Computer equipment
Total
£
£
£
Cost
At 1 June 2024
1,970
1,571
3,541
Additions
175
158
333
At 31 May 2025
2,145
1,729
3,874
Depreciation and impairment
At 1 June 2024
981
534
1,515
Depreciation charged in the year
293
433
726
At 31 May 2025
1,274
967
2,241
Carrying amount
At 31 May 2025
871
762
1,633
At 31 May 2024
989
1,037
2,026
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
10,045
3,466
Other debtors
995
-
0
11,040
3,466
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,049
3,535
Taxation and social security
14,108
4,736
Other creditors
10,273
6,245
25,430
14,516
6
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
295
385
TROJAN ELECTRICAL SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 6 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
56
70
56
70
Ordinary B of £1 each
20
30
20
30
Ordinary C of £1 each
24
0
24
-
0
100
100
100
100

During the year, the company passed an ordinary resolution by reclassifying 14 Ordinary A £1 shares into 14 Ordinary C £1 shares and 10 Ordinary B £1 shares into 10 Ordinary C £1 shares. The rights and privileges attached to these shares remain unaltered.

8
Ultimate controlling party

The ultimate controlling party is Mr J L Pullar.

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