Company registration number 01667701 (England and Wales)
TRENTSIDE PROPERTY CO (BURTON) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
TRENTSIDE PROPERTY CO (BURTON) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
TRENTSIDE PROPERTY CO (BURTON) LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
62,359
63,936
Investment properties
5
4,163,692
4,163,692
4,226,051
4,227,628
Current assets
Debtors
6
47,259
48,650
Cash at bank and in hand
325,299
292,127
372,558
340,777
Creditors: amounts falling due within one year
7
(1,608,772)
(1,636,055)
Net current liabilities
(1,236,214)
(1,295,278)
Total assets less current liabilities
2,989,837
2,932,350
Creditors: amounts falling due after more than one year
8
-
0
(5,834)
Provisions for liabilities
(159,077)
(159,362)
Net assets
2,830,760
2,767,154
Capital and reserves
Called up share capital
9
500
500
Profit and loss reserves
2,830,260
2,766,654
Total equity
2,830,760
2,767,154

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

TRENTSIDE PROPERTY CO (BURTON) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 8 May 2026 and are signed on its behalf by:
Mr D Cooper
Director
Company Registration No. 01667701
TRENTSIDE PROPERTY CO (BURTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Trentside Property Co (Burton) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Northside House, Northside Business Park, Hawkins Lane, Burton-On-Trent, Staffordshire, United Kingdom, DE14 1DB.

1.1
Accounting convention

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, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

The financial statements of the company are consolidated in to the financial statements of Cooper Holdings (Tamworth and Burton) Limited. These consolidated financial statements are available from its registered office, 7 Faraday Court, Centrum One Hundred, Burton-on-Trent, Staffordshire, DE14 2WX.

1.2
Turnover

Turnover represents rental income receivable during the year and is recognised in the period to which it relates.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

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:

Freehold land and buildings
2% on cost for buildings
Plant and equipment
15% reducing balance
Fixtures and fittings
20% straight line
IT equipment
33% straight line

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
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

TRENTSIDE PROPERTY CO (BURTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss.

1.6
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.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

TRENTSIDE PROPERTY CO (BURTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -
1.9
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 profit and loss account 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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
3
3
TRENTSIDE PROPERTY CO (BURTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
4
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
IT equipment
Total
£
£
£
£
£
Cost
At 1 November 2024 and 31 October 2025
90,290
21,242
21,406
1,615
134,553
Depreciation and impairment
At 1 November 2024
26,426
21,170
21,406
1,615
70,617
Depreciation charged in the year
1,566
11
-
0
-
0
1,577
At 31 October 2025
27,992
21,181
21,406
1,615
72,194
Carrying amount
At 31 October 2025
62,298
61
-
0
-
0
62,359
At 31 October 2024
63,864
72
-
0
-
0
63,936
5
Investment property
2025
£
Fair value
At 1 November 2024 and 31 October 2025
4,163,692

In the opinion of the Directors, the market value of the investment properties is not significantly different to the amount at which they are stated in the accounts.

6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
30,620
30,767
Other debtors
16,639
17,883
47,259
48,650
TRENTSIDE PROPERTY CO (BURTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 7 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,834
10,000
Trade creditors
1,229
942
Amounts owed to group undertakings
1,509,410
1,509,410
Corporation tax
28,699
46,076
Other taxation and social security
7,136
15,819
Other creditors
56,464
53,808
1,608,772
1,636,055
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
5,834

9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Deferred of £1 each
500
500
500
500
10
Related party transactions

As at the balance sheet date the company owed £1,509,410 (2024: £1,509,410) to a fellow subsidiary company of Cooper Holdings (Tamworth and Burton) Limited. The loan is interest free.

11
Parent company

The ultimate parent company is Cooper Holdings (Tamworth and Burton) Limited, a company incorporated in England and Wales. The registered office address is 7 Faraday Court, First Avenue, Burton upon Trent, Staffordshire, DE14 2WX.

Copies of the group accounts for Cooper Holdings (Tamworth and Burton) Limited are available from Companies House. T his is the only group that the company is consolidated into for the year.

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