Company registration number 10150609 (England and Wales)
TRC SOUTH-EAST LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
TRC SOUTH-EAST LIMITED
COMPANY INFORMATION
Director
Mr M Giles
Secretary
Company number
10150609
Registered office
Unit F3
Kingsway Business Park
Hampton
Middlesex
England
TW12 2HD
Accountants
Koshal Associates
Gautam House
1 - 3 Shenley Avenue
Ruislip Manor
Middlesex
HA4 6BP
TRC SOUTH-EAST LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
TRC SOUTH-EAST LIMITED
BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
14,001
20,980
Current assets
Stocks
49,204
111,928
Cash at bank and in hand
4,419
17,460
53,623
129,388
Creditors: amounts falling due within one year
4
(67,705)
(113,196)
Net current (liabilities)/assets
(14,082)
16,192
Total assets less current liabilities
(81)
37,172
Creditors: amounts falling due after more than one year
5
-
(34,160)
Net (liabilities)/assets
(81)
3,012
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(181)
2,912
Total equity
(81)
3,012

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

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

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved and signed by the director and authorised for issue on 18 February 2026
Mr M Giles
Director
Company registration number 10150609 (England and Wales)
TRC SOUTH-EAST LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

TRC South-East Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit F3, Kingsway Business Park, Hampton, Middlesex, England, TW12 2HD.

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.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

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.

Plant and equipment
-25% on reducing balance
Motor vehicles
-25% on reducing balance
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Taxation

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

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.

TRC SOUTH-EAST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
2
Employees

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

2025
2024
Number
Number
Total
3
1
3
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 May 2024
27,596
9,600
37,196
Additions
12,798
-
0
12,798
Disposals
(20,146)
-
0
(20,146)
At 30 April 2025
20,248
9,600
29,848
Depreciation and impairment
At 1 May 2024
8,295
7,921
16,216
Depreciation charged in the year
4,247
420
4,667
Eliminated in respect of disposals
(5,036)
-
0
(5,036)
At 30 April 2025
7,506
8,341
15,847
Carrying amount
At 30 April 2025
12,742
1,259
14,001
At 30 April 2024
19,301
1,679
20,980
4
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
8,340
19,148
Trade creditors
-
0
23,397
Corporation tax
52,905
55,802
Other taxation and social security
3,820
12,849
Accruals and deferred income
2,640
2,000
67,705
113,196
TRC SOUTH-EAST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
5
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Other borrowings
-
0
34,160
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