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Company Registration No. 15473198 (England and Wales)
Trepho Consulting Limited Unaudited accounts for the year ended 31 March 2026
Trepho Consulting Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Trepho Consulting Limited Company Information for the year ended 31 March 2026
Director
Amy Margaret Yeo
Company Number
15473198 (England and Wales)
Registered Office
1 Chapel Lane Barnacle Coventry CV7 9LF United Kingdom
Accountants
Virtue Accounting Limited 53 Warwick Street Coventry CV5 6ET
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Trepho Consulting Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
693
497
Current assets
Inventories
-
9,751
Debtors
110
-
Cash at bank and in hand
25,799
36,138
25,909
45,889
Creditors: amounts falling due within one year
(6,705)
(21,460)
Net current assets
19,204
24,429
Total assets less current liabilities
19,897
24,926
Provisions for liabilities
Deferred tax
(133)
(102)
Net assets
19,764
24,824
Capital and reserves
Called up share capital
10
10
Profit and loss account
19,754
24,814
Shareholders' funds
19,764
24,824
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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 April 2026 and were signed on its behalf by
Amy Margaret Yeo Director Company Registration No. 15473198
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Trepho Consulting Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Trepho Consulting Limited is a private company, limited by shares, registered in England and Wales, registration number 15473198. The registered office is 1 Chapel Lane, Barnacle, Coventry, CV7 9LF, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% Straight Line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Trepho Consulting Limited Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 April 2025
745
Additions
666
At 31 March 2026
1,411
Depreciation
At 1 April 2025
248
Charge for the year
470
At 31 March 2026
718
Net book value
At 31 March 2026
693
At 31 March 2025
497
5
Loans to directors
Movements on directors' loan accounts represent timing differences between amounts owed, and payments made, to directors in respect of expenses, remuneration and dividends. At the reporting date the amount owed by the company to Mrs A Yeo was £693, a movement of £351 from the £342 owed by the company at the beginning of the period. No interest is charged on balances and no guarantees have been provided by either the company or the directors.
6
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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