TRO Distribution Ltd - Filleted accounts

TRO Distribution Ltd
Registered number:		11153526
Statement of Financial Position
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		3,169			4,328

Current assets
Debtors	4	146,433			73,164
Cash at bank and in hand		120,118			218,016
		266,551			291,180

Creditors: amounts falling due within one year	5	(101,666)			(106,074)

Net current assets			164,885			185,106

Net assets			168,054			189,434

Capital and reserves
Called up share capital			2			2
Profit and loss account			168,052			189,432

Shareholders' funds			168,054			189,434

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Olga Erokhina-Brayant
Director
Approved by the board on 1 May 2026

TRO Distribution Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2	Employees and directors		2025		2024
Number				Number

	Average number of directors and persons employed by the company		2		2

3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 November 2024				6,591
	Additions				1,105
	Disposals				(1,611)
	At 31 October 2025				6,085

	Depreciation
	At 1 November 2024				2,263
	Charge for the year				1,056
	On disposals				(403)
	At 31 October 2025				2,916

	Net book value
	At 31 October 2025				3,169
	At 31 October 2024				4,328


4	Debtors		2025		2024
£				£

	Trade debtors		114,018		55,224
	Accrued income		15,677		-
	Other debtors		16,738		17,940
			146,433		73,164


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		91,832		74,882
	Accruals		1,565		1,490
	Corporation tax		7,524		28,752
	Other creditors		745		950
			101,666		106,074


6	Other information

	TRO Distribution Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	71-75 Shelton Street
	Covent Garden
	London
	WC2H 9JQ