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Forvis Mazars Trustee Company Limited Registered number: 02614235 Directors' report and unaudited financial statements For the year ended 31 August 2025
FORVIS MAZARS TRUSTEE COMPANY LIMITED COMPANY INFORMATION
Directors | J W Gilbey
| A J Hoyle
| M Laidlaw
Registered number | 02614235
Registered office | 30 Old Bailey
| London
| United Kingdom
| EC4M 7AU
FORVIS MAZARS TRUSTEE COMPANY LIMITED CONTENTS
| Page
Directors' Report | 1 - 2
Statement of Comprehensive Income | 3
Statement of Financial Position | 4
Notes to the Financial Statements | 5 - 6
FORVIS MAZARS TRUSTEE COMPANY LIMITED DIRECTORS' REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The directors present their report and the unaudited financial statements for the year ended 31 August 2025.
Directors' responsibilities statement
The directors are responsible for preparing the Directors' Report and the unaudited financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare unaudited financial statements for each financial year. Under that law the directors have elected to prepare the unaudited financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the unaudited financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these unaudited financial statements, the directors are required to: ∙select suitable accounting policies for the company's financial statements and then apply them consistently; ∙make judgements and accounting estimates that are reasonable and prudent; ∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; ∙prepare the unaudited financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the unaudited financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Principal activity
The principal activity of the Company is to act as a trustee, ensuring the trust is administered according to the terms outlined in the trust document. There have been no significant accounting transactions recorded during the year.
Directors
The directors who served during the year, and to the date of this report were:
J M Berry (resigned 4 April 2025)
J W Gilbey (appointed 4 April 2025)
A J Hoyle (appointed 4 April 2025)
M Laidlaw
I J Pickford (resigned 31 August 2025)
P A Verity (resigned 4 April 2025)
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FORVIS MAZARS TRUSTEE COMPANY LIMITED DIRECTORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
Going concern
Whilst the Company has not had any significant accounting transactions recorded during the year, the directors do not intend to wind up the Company, it will remain dormant for the foreseeable future. The period to which the directors have paid particular attention in assessing the appropriateness of the going concern basis is not less than twelve months from the date of approval of the accounts.
Small companies note
In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. This report was approved by the board and signed on its behalf.
A J Hoyle Director
Date: 22 October 2025
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FORVIS MAZARS TRUSTEE COMPANY LIMITED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 AUGUST 2025
There have been no significant accounting transactions recorded during the year or the preceding financial year. During these periods, the Company received no income and incurred no expenditure and therefore made neither profit or loss.
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FORVIS MAZARS TRUSTEE COMPANY LIMITED REGISTERED NUMBER: 02614235 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Cash and cash equivalents |  | 2 |  | 2 |
|  | 2 |  | 2 |
Total assets less current liabilities |  |  | 2 |  | 2
Net assets |  |  | 2 |  | 2
Capital and reserves |  |  |  |  |
Called up share capital | 5 |  | 2 |  | 2
|  |  | 2 |  | 2
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements were approved and authorised for issue by the board and were signed on its behalf by:
A J Hoyle
Director
Date: 22 October 2025
The notes on pages 5 to 6 form part of these financial statements. - 4 -
FORVIS MAZARS TRUSTEE COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Forvis Mazars Trustee Company Limited (the 'Company') is a private company, limited by shares and incorporated in England and Wales. The address of its registered office is 30 Old Bailey, London, United Kingdom EC4M 7AU. The Company acts as a trustee, ensuring the trust is administered according to the terms outlined in the trust document. There have been no significant accounting transactions recorded during the year. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies (see note 3). The financial statements have been presented in Pound Sterling as this is the currency of the primary economic environment in which the company operates and is rounded to the nearest pound. The following accounting policies have been applied:
| 2.2 | Going concern
Whilst the Company has not had any significant accounting transactions recorded during the year, the directors do not intend to wind up the Company, it will remain dormant for the foreseeable future. The period to which the directors have paid particular attention in assessing the appropriateness of the going concern basis is not less than twelve months from the date of approval of the accounts.
| 2.3 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. - 5 -
FORVIS MAZARS TRUSTEE COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
In applying the Company’s accounting policies, the directors are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The directors’ judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting are recognised in the year in which the estimate is revised, if the revision affects only that year, in the year of the revision and future years, if the revision affects both current and future years. The directors do not consider there to be any critical judgements or key sources of estimation uncertainty relating to the financial statements for the year ended 31 August 2025.
4. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
5. | Called up share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2024 - 2) Ordinary shares of £1 each | 2 | 2
| The ordinary shares entitle each holder to one voting right and no right to fixed income.
6. | Controlling party
The Company is owned by Forvis Mazars Services Limited, which is wholly owned and controlled by Forvis Mazars LLP, a limited liability partnership resident in England and Wales, which the directors consider to be the ultimate parent undertaking and controlling party. The Company is included within the consolidated financial statements of Forvis Mazars LLP, being the smallest and largest group in which the Company is consolidated into. The group accounts produced by Forvis Mazars LLP are available from Companies House. The registered address of the LLP is 30 Old Bailey, London, EC4M 7AU. Forvis Mazars LLP is part of the Forvis Mazars worldwide organisation which comprises all the member entities who have signed a co-operation agreement with Forvis Mazars Group SC. Forvis Mazars Group SC is a Limited Responsibility Co-operative Company headquartered in Belgium which itself has no professional activity and whose shareholders are partners in the member entities.
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