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# TRESILLIAN PROPERTIES LIMITED

## Company Registration Number:
15911524 (England and Wales)

## Unaudited statutory accounts for the year ended 31 August 2025

## Period of accounts

## Start date: 22 August 2024

## End date: 31 August 2025

# TRESILLIAN PROPERTIES LIMITED

## Contents of the Financial Statements

for the Period Ended 31 August 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# TRESILLIAN PROPERTIES LIMITED

Directors' report period ended 31 August 2025

The directors present their report with the financial statements of the company for the period ended 31 August 2025

Principal activities of the company

The company facilitates the sale of timber and building materials, along with providing real estate and property management services. It also offers financial management services.

Company policy on disabled employees

The company is committed to providing equal opportunities to disabled employees and ensuring a fair and inclusive working environment. It supports their recruitment, training, career development, and retention, with reasonable adjustments made to accommodate their needs.

Additional information

The company has maintained a stable financial position alongside efficient and effective operations throughout the period. Management has consistently applied appropriate accounting policies, exercised reasonable and prudent judgement in making estimates, and prepared the report on a going concern basis. The company remains firmly committed to upholding high standards of corporate governance and strengthening internal control systems to safeguard its assets and ensure the accuracy and reliability of financial and operational information. Furthermore, management acknowledges its ongoing responsibility to comply with all applicable laws and regulations, while taking all necessary and reasonable measures to prevent, identify, and address fraud and other irregularities in a timely manner.

Directors

The director shown below has held office during the whole of the period from
22 August 2024 to 31 August 2025

Marius Dragusin

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
26 March 2026

And signed on behalf of the board by:
Name: Marius Dragusin
Status: Director

# TRESILLIAN PROPERTIES LIMITED

## Profit And Loss Account

for the Period Ended 31 August 2025

| 2025
--- | ---
| £
Turnover: | 11,899,022 |
Cost of sales: | ( 4,756,782 ) |
Gross profit(or loss): | 7,142,240
Distribution costs: | ( 44,871 ) |
Administrative expenses: | ( 2,316,788 ) |
Other operating income: | 13,267 |
Operating profit(or loss): | 4,793,848
Profit(or loss) before tax: | 4,793,848
Tax: | ( 1,198,462 ) |
Profit(or loss) for the financial year: | 3,595,386

# TRESILLIAN PROPERTIES LIMITED

## Balance sheet

As at 31 August 2025

| Notes | 2025
--- | --- | ---
|  | £
Fixed assets
Tangible assets: | 3 | 557,833 |
Investments: | 4 | 1,200,000 |
Total fixed assets: |  | 1,757,833
Current assets
Stocks: | 5 | 343,210 |
Debtors: | 6 | 94,667 |
Cash at bank and in hand: |  | 1,193,229 |
Investments: | 7 | 459,811 |
Total current assets: |  | 2,090,917
Prepayments and accrued income: |  | 20,565 |
Creditors: amounts falling due within one year: | 8 | ( 23,929 ) |
Net current assets (liabilities): |  | 2,087,553
Total assets less current liabilities: |  | 3,845,386
Total net assets (liabilities): |  | 3,845,386
Capital and reserves
Called up share capital: |  | 250,000 |
Profit and loss account: |  | 3,595,386 |
Total Shareholders' funds: |  | 3,845,386

The notes form part of these financial statements

# TRESILLIAN PROPERTIES LIMITED

## Balance sheet statements

For the year ending 31 August 2025 the company was entitled to exemption 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.

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

This report was approved by the board of directors on 26 March 2026
and signed on behalf of the board by:

Name: Marius Dragusin
Status: Director

The notes form part of these financial statements

# TRESILLIAN PROPERTIES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Turnover policy

  Turnover represents the total value of goods sold and services rendered by the company during the financial year, excluding value added tax (VAT) and any other recoverable taxes. Revenue is recognised in accordance with IFRS principles, ensuring it is measured reliably and recorded consistently in line with the transfer of control of goods or services to customers. For agency services relating to timber and building materials, turnover is recognised when the company has fulfilled its role in facilitating the transaction and has an enforceable right to its commission or fee. In the case of real estate activities, including agency and property management services, revenue is recognised when the relevant services are provided, either at a point in time or over the duration of the contract, depending on the nature of the agreement. For financial management services, turnover is recognised as the services are performed, with revenue recorded over time where services are delivered on an ongoing basis. The consideration receivable is measured at fair value, net of any discounts, rebates, or adjustments. The company regularly reviews its revenue recognition policies to ensure compliance with applicable accounting standards, consistency across reporting periods, and an accurate reflection of its operational performance. Significant judgements and estimates are reassessed periodically to reflect current contractual terms and market conditions.

  Tangible fixed assets depreciation policy

  Depreciation is recorded at the following annual rates to write off each asset over its estimated useful life: Machinery & Equipment (15% on reducing balance). Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

  Valuation information and policy

  The company adopts a fair value approach to valuing its assets and liabilities. This approach ensures that assets and liabilities are recorded at their estimated fair market values, providing a more accurate reflection of the company's financial position. The valuation process is conducted by qualified professionals using appropriate valuation methodologies and considering relevant market data and industry practices. Regular reviews and updates of valuations are performed to maintain accuracy and relevance.

# TRESILLIAN PROPERTIES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 2. Employees

  | 2025
  --- | ---
  Average number of employees during the period | 28 |

  The company follows a structured approach to recruitment and staffing to ensure it attracts and retains qualified and skilled personnel. Recruitment is carried out based on the company's operational needs, with a focus on merit, experience, and potential. Job vacancies are advertised through appropriate channels, and candidates undergo a thorough selection process, including interviews and reference checks. The company also invests in onboarding and induction programs to integrate new employees effectively, while continually monitoring workforce levels and skills to support business growth and succession planning. The company values its employees as a key asset and is committed to maintaining a supportive and inclusive workplace. As of the reporting date, the company employs a diverse workforce across various departments, including management, operations, finance, and technical roles. Employees are provided with training and development opportunities to enhance their skills and career progression. The company also places emphasis on employee well-being, health, and safety, implementing policies and practices in accordance with relevant laws and best practices. Equal opportunities are provided regardless of gender, disability, religion, or ethnic background. During the year, the company continued to engage with employees through regular communications, feedback mechanisms, and performance appraisals to ensure alignment with the company's objectives and foster a positive working environment.

# TRESILLIAN PROPERTIES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
Additions | 412,000 | 87,758 | 56,770 | 29,445 | 31,000 | 616,973
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 August 2025 | 412,000 | 87,758 | 56,770 | 29,445 | 31,000 | 616,973
Depreciation |  |  |  |  |  |
Charge for year | 39,486 | 8,423 | 5,438 | 1,818 | 3,975 | 59,140
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 August 2025 | 39,486 | 8,423 | 5,438 | 1,818 | 3,975 | 59,140
Net book value |  |  |  |  |  |
At 31 August 2025 | 372,514 | 79,335 | 51,332 | 27,627 | 27,025 | 557,833

Additions during the year represent acquiring real estate for both investment and operational purposes. Company also purchases timber development infrastructure for future diversification. Other assets were added to support company's operational and administrative needs. There were no disposals, revaluations, or transfers during the year. Moreover, the end balances represent the historical cost of the assets net of their accumulated depreciation.

# TRESILLIAN PROPERTIES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 4. Fixed assets investments note

The company holds long-term investments that are carried at cost and are intended to be retained for the foreseeable future. No indicators of impairment were identified during the year, and therefor no adjustment to the carrying value has been considered necessary. The carrying amount of fixed asset investments at the year end is £1,200,000. The directors continually review the performance and strategic relevance of these investments to ensure they align with the long-term objectives of the company and deliver sustainable value.

# TRESILLIAN PROPERTIES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 5. Stocks

| 2025
--- | ---
| £
Stocks | 275,999 |
Payments on account | 67,211 |
Total | 343,210

# TRESILLIAN PROPERTIES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 6. Debtors

| 2025
--- | ---
| £
Trade debtors | 59,345 |
Prepayments and accrued income | 33,279 |
Other debtors | 2,043 |
Total | 94,667

Debtors amounts represent amounts due from our customers for facilities provided on credit, prepayments for services and receivables. Management is confident of recovering these amounts in the coming months. The company also maintains an allowance for doubtful debts to account for potential losses from uncollectable debts. The allowance is based on a review of the aging of the receivables and other factors. As of reporting date, there is no allowance for doubtful debts.

# TRESILLIAN PROPERTIES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 7. Current assets investments note

The company holds current asset investments that are readily marketable and are intended to be held for short-term liquidity purposes. These investments are carried at cost, adjusted for any known impairment where applicable. During the year, no indicators of impairment were identified, and no adjustment to the carrying value was considered necessary. The carrying amount of current asset investments at the year-end is £459,811. The directors regularly monitor these investments to ensure they continue to meet the company's short-term financial objectives and provide optimal liquidity management.

# TRESILLIAN PROPERTIES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 8. Creditors: amounts falling due within one year note

| 2025
--- | ---
| £
Trade creditors | 20,146 |
Accruals and deferred income | 3,783 |
Total | 23,929

Creditors represent the amount due to suppliers for procurement on deferred payment and any internal dues. The company has a policy to settle is current liabilities in a period of 30-60 days.