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Company Registration No. 07733834 (England and Wales)
Trident Merchandising Limited Unaudited accounts for the year ended 31 July 2025
Trident Merchandising Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Trident Merchandising Limited Company Information for the year ended 31 July 2025
Director
Andrew Beeley
Company Number
07733834 (England and Wales)
Registered Office
314 Tanner Business Centre Waterside Greenfield, Oldham OL3 7NH
Accountants
Whyatt Accountancy 1 Aysgarth Avenue Romiley Stockport Cheshire SK6 4PX
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Trident Merchandising Limited Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
38,274
49,138
Current assets
Inventories
24,917
27,407
Debtors
5
21,829
26,169
Cash at bank and in hand
74
6,317
46,820
59,893
Creditors: amounts falling due within one year
6
(59,945)
(78,113)
Net current liabilities
(13,125)
(18,220)
Total assets less current liabilities
25,149
30,918
Creditors: amounts falling due after more than one year
7
(42,241)
(53,516)
Provisions for liabilities
Deferred tax
(7,272)
(9,336)
Net liabilities
(24,364)
(31,934)
Capital and reserves
Called up share capital
6
6
Profit and loss account
(24,370)
(31,940)
Shareholders' funds
(24,364)
(31,934)
For the year ending 31 July 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 and authorised for issue on 13 March 2026 and were signed on its behalf by
Andrew Beeley Director Company Registration No. 07733834
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Trident Merchandising Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Trident Merchandising Limited is a private company, limited by shares, registered in England and Wales, registration number 07733834. The registered office is 314 Tanner Business Centre, Waterside, Greenfield, Oldham, OL3 7NH.
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. The director has confirmed that he will continue to provide financial support to the company so that it can continue to operate as a going concern in the foreseeable future. Accordingly, the accounts have been prepared on the going concern basis.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
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
over 5 years (straight line basis)
Fixtures & fittings
over 3-5 years (straight line basis)
Computer equipment
over 3 years (straight line basis)
Inventories
Inventories have been valued 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 inventories to their present location and condition.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Trident Merchandising Limited Notes to the Accounts for the year ended 31 July 2025
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 August 2024
59,152
1,735
1,620
62,507
Additions
152
-
1,415
1,567
At 31 July 2025
59,304
1,735
3,035
64,074
Depreciation
At 1 August 2024
11,387
491
1,491
13,369
Charge for the year
11,829
347
255
12,431
At 31 July 2025
23,216
838
1,746
25,800
Net book value
At 31 July 2025
36,088
897
1,289
38,274
At 31 July 2024
47,765
1,244
129
49,138
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
452
Other debtors
21,829
25,717
21,829
26,169
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
18,135
6,518
VAT
3,812
-
Obligations under finance leases and hire purchase contracts
4,770
10,253
Trade creditors
6,625
46,427
Taxes and social security
315
5,557
Other creditors
26,288
9,358
59,945
78,113
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Trident Merchandising Limited Notes to the Accounts for the year ended 31 July 2025
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
24,997
31,502
Obligations under finance leases and hire purchase contracts
17,244
22,014
42,241
53,516
Aggregate of amounts that fall due for payment after five years
-
5,428
No security has been given for the total bank loan payable of £31,515 at 31 July 2025 (2024: none).
8
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Andrew Beeley
Loans to directors included in 'Other debtors' (note 5)
20,896
2,660
1,727
21,829
20,896
2,660
1,727
21,829
Interest is charged on the loan at the prevailing HMRC official rate. Total interest charged and paid in the year was £317 (2024: £128). No amounts have been waived or written off in the year. The maximum amount outstanding during the year was £23,556 (2024: £30,081).
9
Average number of employees
During the year the average number of employees was 4 (2024: 3).
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