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Registration number: 12578019

Trawden Forest Community Shop Ltd
(A company limited by guarantee)
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Trawden Forest Community Shop Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

Trawden Forest Community Shop Ltd

(Registration number: 12578019)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 18,077 | 12,246
Current assets |  |  |
Stocks |  | 23,660 | 24,427
Debtors | 5 | 246 | 550
Cash at bank and in hand |  | 28,241 | 40,746
|  | 52,147 | 65,723
Creditors: Amounts falling due within one year | 6 | (51,758) | (58,206)
Net current assets |  | 389 | 7,517
Total assets less current liabilities |  | 18,466 | 19,763
Provisions for liabilities |  | (3,435) | (2,327)
Net assets |  | 15,031 | 17,436
Reserves |  |  |
Retained earnings |  | 15,031 | 17,436
|  | 15,031 | 17,436

For the financial year ending 30 September 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 and 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 January 2026 and signed on its behalf by:

......................................... S J Snaith Director

Trawden Forest Community Shop Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
Church Street
Trawden
Colne
Lancashire
BB8 8RU

These financial statements were authorised for issue by the Board 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 were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

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 in the ordinary course of the company’s activities. Turnover is shown net of 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 and deferred 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.

Trawden Forest Community Shop Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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
Furniture, fittings and equipment | 20% per annum reducing balance basis

Trade debtors

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

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.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Trawden Forest Community Shop Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost
At 1 October 2024 | 22,377 | 22,377
Additions | 11,146 | 11,146
Disposals | (2,000) | (2,000)
At 30 September 2025 | 31,523 | 31,523
Depreciation
At 1 October 2024 | 10,131 | 10,131
Charge for the year | 4,523 | 4,523
Eliminated on disposal | (1,208) | (1,208)
At 30 September 2025 | 13,446 | 13,446
Carrying amount
At 30 September 2025 | 18,077 | 18,077
At 30 September 2024 | 12,246 | 12,246

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 236 | 550
Other debtors | 10 | -
| 246 | 550

6 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 6,495 | 1,868
Amounts owed to group undertakings |  | 42,176 | 51,523
Taxation and social security |  | 445 | 2,639
Accruals and deferred income |  | 1,425 | 1,100
Other creditors |  | 1,217 | 1,076
|  | 51,758 | 58,206