REGISTERED NUMBER: 07023497 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 SEPTEMBER 2025

FOR

TROJAN CONSTRUCTION PRODUCTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P Chappell

REGISTERED OFFICE:

Vantage House

3 East Terrace Business Park

Euxton Lane, Euxton

Chorley

Lancashire

PR7 6TB

REGISTERED NUMBER:

07023497 (England and Wales)

ACCOUNTANTS:

Studholme-Bell Limited

Chartered Certified Accountants

Vantage House

3 East Terrace Business Park

Euxton Lane, Euxton

Chorley

Lancashire

PR7 6TB

FIXED ASSETS

Tangible assets

5

54,585

58,639

CURRENT ASSETS

Debtors

6

98,858

158,055

Cash at bank

13,252

12

112,110

158,067

CREDITORS

Amounts falling due within one year

7

65,166

78,701

NET CURRENT ASSETS

46,944

79,366

TOTAL ASSETS LESS CURRENT LIABILITIES

101,529

138,005

CREDITORS

Amounts falling due after more than one year

8

(6,073

)

(42,430

)

PROVISIONS FOR LIABILITIES

(7,018

)

(4,999

)

NET ASSETS

88,438

90,576

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

88,436

90,574

88,438

90,576

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 May 2026 and were signed by:

P Chappell - Director

1.	STATUTORY INFORMATION

Trojan Construction Products Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with FRS102 Section 1A for small entities. There were no material departures from that standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The principle accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year and have also been consistently applied within the same accounts.

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

10% on cost

Computer equipment

-

25% on reducing balance

Deferred taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 29 September 2024

39,429

39,935

5,121

84,485

Additions

-

581

-

581

At 28 September 2025

39,429

40,516

5,121

85,066

DEPRECIATION

At 29 September 2024

-

23,706

2,140

25,846

Charge for year

-

4,039

596

4,635

At 28 September 2025

-

27,745

2,736

30,481

NET BOOK VALUE

At 28 September 2025

39,429

12,771

2,385

54,585

At 28 September 2024

39,429

16,229

2,981

58,639

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.9.25

28.9.24

£

£

Trade debtors

92,364

101,561

Amounts owed by associates

6,494

56,494

98,858

158,055

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.9.25

28.9.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

1,240

8,010

VAT

52,201

59,191

Accruals and deferred income

1,725

1,500

65,166

78,701

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.9.25

28.9.24

£

£

Bank loans - 1-2 years

3,554

10,000

Bank loans - 2-5 years

-

3,554

Directors Loan Account

2,519

28,876

6,073

42,430