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Company Registration No. SC629831 (Scotland)
Trebor Martin Ltd Unaudited accounts for the year ended 31 May 2025
Trebor Martin Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Trebor Martin Ltd Company Information for the year ended 31 May 2025
Directors
Mr R Martin Ms T Davie
Company Number
SC629831 (Scotland)
Registered Office
74 Cameron Way Prestonpans East Lothian EH32 9FH
Accountants
GF Accountancy Services Ltd 4 Rowanhill Way Port Seton East Lothian EH32 0SZ
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Trebor Martin Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,634
1,417
Current assets
Debtors
27,324
19,541
Cash at bank and in hand
3,979
17,039
31,303
36,580
Creditors: amounts falling due within one year
(29,548)
(16,578)
Net current assets
1,755
20,002
Net assets
3,389
21,419
Capital and reserves
Called up share capital
10
10
Profit and loss account
3,379
21,409
Shareholders' funds
3,389
21,419
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 February 2026 and were signed on its behalf by
Mr R Martin Director Company Registration No. SC629831
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Trebor Martin Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Trebor Martin Ltd is a private company, limited by shares, registered in Scotland, registration number SC629831. The registered office is 74 Cameron Way, Prestonpans, East Lothian, EH32 9FH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 June 2024
4,053
Additions
933
At 31 May 2025
4,986
Depreciation
At 1 June 2024
2,636
Charge for the year
716
At 31 May 2025
3,352
Net book value
At 31 May 2025
1,634
At 31 May 2024
1,417
5
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Mr R Martin
Directors Loan
-
9,000
-
9,000
-
9,000
-
9,000
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Trebor Martin Ltd Notes to the Accounts for the year ended 31 May 2025
6
Transactions with related parties
The company was under the control of Mr Robert Martin throughout the current and previous period. Mr Robert Martin is the majority shareholder and managing director. During the year the company advanced an amount of £9,000 to Mr Robert Martin and this amount is included in debtors due within one year. This amount has been repaid in full to the company since the balance sheet date. No interest was charged on this loan.
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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