REGISTERED NUMBER: 13253298 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

TRAH Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T M Robinson

A J Hammond

REGISTERED OFFICE:

2 Clifton Moor Business Village

James Nicolson Link

York

North Yorkshire

YO30 4XG

REGISTERED NUMBER:

13253298 (England and Wales)

ACCOUNTANTS:

Beckingtons

2 Clifton Moor Business

Village

James Nicolson Link

York

North Yorkshire

YO30 4XG

FIXED ASSETS

Tangible assets

4

14,657

14,986

Investment property

5

250,000

250,000

264,657

264,986

CURRENT ASSETS

Debtors

6

2,888

2,888

Investments

7

12,000

12,000

Cash at bank

5,893

2,286

20,781

17,174

CREDITORS

Amounts falling due within one year

8

2,937

2,594

NET CURRENT ASSETS

17,844

14,580

TOTAL ASSETS LESS CURRENT LIABILITIES

282,501

279,566

CREDITORS

Amounts falling due after more than one year

9

(246,208

)

(247,802

)

PROVISIONS FOR LIABILITIES

(5,350

)

(5,412

)

NET ASSETS

30,943

26,352

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

30,843

26,252

SHAREHOLDERS' FUNDS

30,943

26,352

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 April 2026 and were signed on its behalf by:

T M Robinson - Director

A J Hammond - Director

1.	STATUTORY INFORMATION

TRAH Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% straight line

Fixtures and fittings

-

20% straight line

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2025

4,557

13,019

17,576

Additions

3,497

-

3,497

At 31 March 2026

8,054

13,019

21,073

DEPRECIATION

At 1 April 2025

992

1,598

2,590

Charge for year

1,222

2,604

3,826

At 31 March 2026

2,214

4,202

6,416

NET BOOK VALUE

At 31 March 2026

5,840

8,817

14,657

At 31 March 2025

3,565

11,421

14,986

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

250,000

NET BOOK VALUE

At 31 March 2026

250,000

At 31 March 2025

250,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2022

13,501

Cost

236,499

250,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

2,888

2,888

7.	CURRENT ASSET INVESTMENTS

31.3.26

31.3.25

£

£

Unlisted investments

12,000

12,000

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

1,374

1,654

Other creditors

1,563

940

2,937

2,594

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

138,208

140,802

Other creditors

108,000

107,000

246,208

247,802

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

£1

100

100