Trcrafts & Furnishings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08055366

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		45,958		58,069

			45,958		58,069
CURRENT ASSETS
Stocks	5	34,763		11,000
Cash at bank and in hand		25,226		66,927

		59,989		77,927
Creditors: Amounts Falling Due Within One Year	6	(89,864 )		(68,926 )

NET CURRENT ASSETS (LIABILITIES)			(29,875 )		9,001

TOTAL ASSETS LESS CURRENT LIABILITIES			16,083		67,070

Creditors: Amounts Falling Due After More Than One Year	7		(6,058 )		(52,126 )

NET ASSETS			10,025		14,944

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			9,925		14,844

SHAREHOLDERS' FUNDS			10,025		14,944

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Trcrafts & Furnishings Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Anthony Roodt Director	Mr Ben Bowen Director
24th April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Trcrafts & Furnishings Limited Registered number 08055366 is a limited by shares company incorporated in England & Wales. The Registered Office is 15 Ryehill Court, Lodgefarm Industrial Estate, Northampton, NN5 7EU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% reducing balance basis
Motor Vehicles	20% reducing balance basis
Computer Equipment	15% reducing balance basis

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	6	7

	6	7

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Trcrafts & Furnishings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	112,130	17,274	8,818	138,222

As at 31 March 2026	112,130	17,274	8,818	138,222

Depreciation
As at 1 April 2025	54,683	17,274	8,196	80,153
Provided during the period	11,490	-	621	12,111

As at 31 March 2026	66,173	17,274	8,817	92,264

Net Book Value
As at 31 March 2026	45,957	-	1	45,958

As at 1 April 2025	57,447	-	622	58,069

5. Stocks

	2026	2025
	£	£
Work in progress	34,763	11,000

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	12,321
Bank loans and overdrafts	2,132	726
Corporation tax	24,408	33,340
Other taxes and social security	4,394	-
VAT	8,131	18,131
Other creditors	45,193	-
Accruals and deferred income	1,025	1,025
Directors' loan accounts	4,581	3,383

	89,864	68,926

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	7,126
Bank loans	6,058	45,000

	6,058	52,126

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Trcrafts & Furnishings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	12,321
Later than one year and not later than five years	-	7,126

	-	19,447

	-	19,447

9. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1 each	100	100

10. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2026	2025
	£	£
Mr Ben Bowen	37,556	48,000
Mr Anthony Roodt	37,556	48,000

11. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	75,112	96,000

12. Ultimate Controlling Party

The company's ultimate controlling party is Mr T Roodt by virtue of his ownership of 50% of the issued share capital in the company.

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