Treluggan Farms Limited 01831286 true 2024-10-01 2025-09-30 2025-09-30 The principal activity of the company is Non-trading company Digita Accounts Production Advanced 6.30.9574.0 true J A W Freeth C E Freeth true 01831286 2024-10-01 2025-09-30 01831286 2025-09-30 01831286 bus:OrdinaryShareClass1 2025-09-30 01831286 core:ShareCapital 2025-09-30 01831286 bus:FRS102 2024-10-01 2025-09-30 01831286 bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 01831286 bus:FullAccounts 2024-10-01 2025-09-30 01831286 bus:RegisteredOffice 2024-10-01 2025-09-30 01831286 bus:Director1 2024-10-01 2025-09-30 01831286 bus:Director2 2024-10-01 2025-09-30 01831286 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 01831286 bus:EntityNoLongerTradingButTradedInPast 2024-10-01 2025-09-30 01831286 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 01831286 bus:Agent1 2024-10-01 2025-09-30 01831286 core:PreviouslyStatedAmount 2024-10-01 2025-09-30 01831286 countries:EnglandWales 2024-10-01 2025-09-30 01831286 2024-09-30 01831286 bus:OrdinaryShareClass1 2024-09-30 01831286 core:ShareCapital 2024-09-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 01831286

Treluggan Farms Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 September 2025

Treluggan Farms Limited

Contents

Company Information | 1
Balance Sheet | 2

Treluggan Farms Limited

Company Information

Directors | J A W Freeth C E Freeth

Registered office | Penhallow Farm Ruan High Lanes Truro TR2 5LR

Accountants | Hazlewoods LLP Staverton Court Staverton Cheltenham GL51 0UX

Treluggan Farms Limited

(Registration number: 01831286)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Cash at bank and in hand |  | 2 | 2
Capital and reserves |  |  |
Called up share capital | 4 | 2 | 2
Shareholders' funds |  | 2 | 2

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 10 April 2026 and signed on its behalf by:

J A W Freeth
Director

C E Freeth
Director

Treluggan Farms Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Penhallow Farm
Ruan High Lanes
Truro
TR2 5LR

2 | Accounting policies

Trading status

The company was dormant and has not traded during the year.

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.
Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

3 | Cash and cash equivalents

| 2025 £ | 2024 £
Cash at bank | 2 | 2

4 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 2 | 2 | 2 | 2

5 | Parent and ultimate parent undertaking

The ultimate controlling party is J & C Freeth Limited.