Company registration number 11667100 (England and Wales)
TRON DEVELOPMENTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
Affinia
Sutherland House
1759 London Road
Leigh-on-Sea
Essex
SS9 2RZ
TRON DEVELOPMENTS LTD
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
TRON DEVELOPMENTS LTD
STATEMENT OF FINANCIAL POSITION
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,841
1,898
Investments
4
1,439,600
694,000
1,442,441
695,898
Current assets
Stocks
-
240,423
Debtors
5
14,411
71,049
Cash at bank and in hand
1,148
186,491
15,559
497,963
Creditors: amounts falling due within one year
6
(911,062)
(783,064)
Net current liabilities
(895,503)
(285,101)
Net assets
546,938
410,797
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
546,838
410,697
Total equity
546,938
410,797

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 1 May 2026
Mr P J Melia
Director
Company registration number 11667100 (England and Wales)
TRON DEVELOPMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

Tron Developments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Sutherland House, 1759 London Road, Leigh-on-Sea, Essex, England, SS9 2RZ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on reducing balance
Computers
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

TRON DEVELOPMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 3 -

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2024
8,000
Additions
1,583
At 30 November 2025
9,583
Depreciation and impairment
At 1 December 2024
6,102
Depreciation charged in the year
640
At 30 November 2025
6,742
Carrying amount
At 30 November 2025
2,841
At 30 November 2024
1,898
TRON DEVELOPMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
4
Fixed asset investments
2025
2024
£
£
Loans
1,439,600
694,000
Movements in fixed asset investments
Loans
£
Cost or valuation
At 1 December 2024
694,000
Advances
745,600
At 30 November 2025
1,439,600
Carrying amount
At 30 November 2025
1,439,600
At 30 November 2024
694,000

Loans due to the company at the year end were secured by way of a first legal charge over freehold land at Waits Farm, Bells Road, Belchamp Walter, Sudbury CO10 7AR.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
14,411
71,049
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,301
1,301
Taxation and social security
74,195
33,599
Other creditors
835,566
748,164
911,062
783,064
7
Related party transactions

Included within other creditors due within one year are loans from the director totalling £823,150 (2024: £735,698). These loan s are interest free and repayable on demand.

Included within other debtors due within one year were loans to a participator totalling £NIL (2024: £50,595). These loans are interest bearing and are repayable on demand.

TRON DEVELOPMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
8
Going concern

As at 30th November 2025 the company's current liabilities exceeded current assets, thereby indicating the existence of some uncertainty over the company's ability to continue as a going concern. The director's assessment is that the company is a going concern and does not anticipate a curtailment in the company's operations within 12 months from the point of signing.

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