Registration number: 07716993

Trotter's Independent Condiments Limited

Contents

Company Information	1
Accountants' Report	2
Profit and Loss Account	3
Balance Sheet	4
Notes to the Unaudited Financial Statements	4
Detailed Profit and Loss Account	5 to 6

Trotter's Independent Condiments Limited

Company Information

Director

Mr Byam Thomas Richard Trotter

Company secretary

Sovereign Secretaries Limited

Registered office

Office 4 3/F Coachworks Arcade Northgate Street Chester CH1 2EY

Accountants

Brown, Scott & Main Chartered Accountants31 Townsend Place Kirkcaldy Fife KY1 1HB

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Trotter's Independent Condiments Limited
for the Year Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Trotter's Independent Condiments Limited for the year ended 31 July 2025 as set out on pages 3 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of The Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance

This report is made solely to you, in accordance with the terms of our engagement. . Our work has been undertaken solely to prepare for your approval the financial information of Trotter's Independent Condiments Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of The Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company for our work or for this report.

It is your duty to ensure that Trotter's Independent Condiments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Trotter's Independent Condiments Limited. You consider that Trotter's Independent Condiments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Trotter's Independent Condiments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Brown, Scott & Main
Chartered Accountants
31 Townsend Place
Kirkcaldy
Fife
KY1 1HB

20 May 2026

Trotter's Independent Condiments Limited

Profit and Loss Account for the Year Ended 31 July 2025

	2025 £	2024 £
Turnover	353,735	315,939
Cost of raw materials and consumables	(178,865)	(149,798)
Staff costs	(136,914)	(117,042)
Depreciation and other amounts written off assets	(7,316)	(9,490)
Other charges	(57,596)	(59,893)
Loss for the year	(26,956)	(20,284)

Trotter's Independent Condiments Limited

(Registration number: 07716993)
Balance Sheet as at 31 July 2025

	2025 £	2024 £
Fixed assets	38,418	58,379
Current assets	99,195	57,024
Prepayments and accrued income	1,200	1,200
Creditors: Amounts falling due within one year	(162,648)	(106,091)
Net current liabilities	(62,253)	(47,867)
Total assets less current liabilities	(23,835)	10,512
Creditors: Amounts falling due after more than one year	(54,005)	(61,396)
Accruals and deferred income	(1,600)	(1,600)
	(79,440)	(52,484)
Capital and reserves	(79,440)	(52,484)

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Office 4 3/F Coachworks Arcade
Northgate Street
Chester
CH1 2EY

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 5).

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and FRS 105 ‘The Financial Reporting Standard Applicable to the Micro-entities Regime.

Approved and authorised by the director on 20 May 2026
 

......................................... Mr Byam Thomas Richard Trotter Director

Trotter's Independent Condiments Limited

Detailed Profit and Loss Account for the Year Ended 31 July 2025

	2025  £	2024  £
Turnover	353,735	315,939
Cost of sales	(161,656)	(149,798)
Gross profit	192,079	166,141
Gross profit (%)	54.3%	52.59%
Administrative expenses
Employment costs	154,123	117,042
Establishment costs	30,453	38,152
General administrative expenses	24,646	21,504
Finance charges	73	237
Depreciation costs	7,316	9,490
Other expenses	2,424	-
	219,035	186,425
Operating loss	(26,956)	(20,284)
Loss before tax	(26,956)	(20,284)

Trotter's Independent Condiments Limited

Detailed Profit and Loss Account for the Year Ended 31 July 2025 (continued)

2025 £

2024 £

Turnover
Sale of goods, UK	353,735	315,939

Cost of sales
Opening raw materials	45,000	45,000
Materials	161,656	149,798
Closing raw materials	(45,000)	(45,000)
	161,656	149,798

Employment costs
Wages and salaries (excluding directors)	(121,159)	(87,013)
Directors remuneration	(12,576)	(29,849)
Directors NIC (Employers)	(1,549)	-
Staff pensions (Defined contribution)	(1,630)	-
Subcontract cost	(17,209)	-
Staff training	-	(180)
	(154,123)	(117,042)

Establishment costs
Rent and rates	14,667	15,151
Light, heat and power	7,967	14,189
Insurance	(2,560)	2,266
Repairs and maintenance	10,379	6,546
	30,453	38,152

General administrative expenses
Telephone and fax	517	1,262
Computer software and maintenance costs	1,183	1,029
Printing, postage and stationery	17,832	12,137
Sundry expenses	927	53
Motor expenses	1,024	2,593
Travel and subsistence	63	137
Advertising	50	175
Staff entertaining (allowable for tax)	331	1,553
Accountancy fees	2,195	1,765
Legal and professional fees	524	800
	24,646	21,504

Finance charges
Bank charges	73	237

Depreciation costs
Depreciation of plant and machinery (owned)	6,140	8,314
Depreciation of motor vehicles (owned)	1,176	1,176
	7,316	9,490

Other expenses
(Profit)/loss on disposal of tangible fixed assets	(2,424)	-