TREVISTA PROPERTIES LIMITED


Directors	MARQUES, Ann Patricia
	MARQUES, Brigite Rattigan
	MARQUES, Julia Rattigan


Company Secretary	MARQUES, Ann Patricia


Registered Address	Whiteleaf Business Centre
	11 Little Balmer
	Buckingham
	MK18 1TF


Registered Number	05555982 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		839		1,068
Investment property	5		1,848,352		1,506,375
			1,849,191		1,507,443
Current assets
Debtors		44,284		45
Cash at bank and on hand		136,355		33,422
		180,639		33,467
Creditors amounts falling due within one year	6	(41,428)		(11,404)
Net current assets (liabilities)			139,211		22,063
Total assets less current liabilities			1,988,402		1,529,506
Creditors amounts falling due after one year	7		(842,467)		(838,047)
Provisions for liabilities	8		(150,184)		(71,263)
Net assets			995,751		620,196
Capital and reserves
Called up share capital			100		100
Profit and loss account			995,651		620,096
Shareholders' funds			995,751		620,196

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 May 2026, and are signed on its behalf by:

MARQUES, Ann Patricia
Director
Registered Company No. 05555982

TREVISTA PROPERTIES LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue from residential property lettings is recognised on a straight-line basis over the lease terms. Service charges and direct costs of maintaining the properties are recognised when the related services are provided. The accruals basis is applied to match any costs to the accounting period to which they relate.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Investment property
	Investment property is measured initially at cost, in accordance with IAS 17. For subsequent measurement, the company has adopted the fair value model. Under this model, the fair value is based on market values at the end of each reporting period. With this model there is no requirement to provide depreciation.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 October 24	1,142	1,142
At 30 September 25	1,142	1,142
Depreciation and impairment
At 01 October 24	74	74
Charge for year	228	228
Other adjustments	1	1
At 30 September 25	303	303
Net book value
At 30 September 25	839	839
At 30 September 24	1,068	1,068

5.	Investment property


		£
	Fair value at 01 October 24	1,506,375
	Additions	186,647
	Disposals	(194,670)
	Fair value adjustments	350,000
	At 30 September 25	1,848,352

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	38,431	9,112
Accrued liabilities and deferred income	2,997	2,292
Total	41,428	11,404


	Short term creditors are measured at transaction price (which is usually the invoice 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.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	842,467	838,047
Total	842,467	838,047

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	150,184	71,263
Total	150,184	71,263