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TREND TONIC LTD

Registered Number
11508154
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

TREND TONIC LTD
Company Information
for the year from 1 September 2024 to 31 August 2025

Director | CLAYTON, Kerry Louise

Registered Address | 178 Westmorland Road
| Maidstone
| ME15 8JE

Registered Number | 11508154 (England and Wales)

TREND TONIC LTD
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 751 |  |  |  | 1,752
|  |  |  | 751 |  |  |  | 1,752
Current assets |  |  |  |  |  |  |  |
Stocks |  | 4,000 |  |  |  | 4,100 |  |
Cash at bank and on hand |  | 3,395 |  |  |  | 6,163 |  |
|  | 7,395 |  |  |  | 10,263 |  |
Creditors amounts falling due within one year |  | (2,897) |  |  |  | (3,072) |  |
Net current assets (liabilities) |  |  |  | 4,498 |  |  |  | 7,191
Total assets less current liabilities |  |  |  | 5,249 |  |  |  | 8,943
Provisions for liabilities |  |  |  | (143) |  |  |  | (333)
Net assets |  |  |  | 5,106 |  |  |  | 8,610
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 5,105 |  |  |  | 8,609
Shareholders' funds |  |  |  | 5,106 |  |  |  | 8,610

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 4 March 2026, and are signed on its behalf by:
CLAYTON, Kerry Louise Director Registered Company No. 11508154

TREND TONIC LTD
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

|  | Straight line (years)
| Land and buildings | 50
| Plant and machinery | 4
| Fixtures and fittings | 4

| Stocks and work in progress
--- | ---
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Related parties
--- | ---
| The company has entered into a non-exclusive licence agreement with the Director, for the use of office and workshop space. The annual rental is £1,199, and is reviewed annually.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 September 24 | 3,793 |  | 211 |  | 4,004
| At 31 August 25 | 3,793 |  | 211 |  | 4,004
| Depreciation and impairment
| At 01 September 24 | 2,252 |  | - |  | 2,252
| Charge for year | 1,001 |  | - |  | 1,001
| At 31 August 25 | 3,253 |  | - |  | 3,253
| Net book value
| At 31 August 25 | 540 |  | 211 |  | 751
| At 31 August 24 | 1,541 |  | 211 |  | 1,752