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Company Registration No. 12613218 (England and Wales)

TSHAN TRADE LTD
Financial Statements
for the Period from 01 June 2024 to 31 May 2025

## TSHAN TRADE LTD

### Financial Statements for the period ending 31 May 2025

CONTENTS | PAGE
Company Information | 2
Statement of Financial Position | 3
Notes to the Accounts | 4

## TSHAN TRADE LTD

### Financial Statements for the period ending 31 May 2025

#### Company Information

Company Details
Company Number | 12613218
Registered Office | 123 BEXHILL ROAD
| ST. LEONARDS-ON-SEA
| EAST SUSSEX
| TN38 8BG
Directors
Directors who held office during the period were:
Nitharshan YOGARAJAH

## TSHAN TRADE LTD

### Financial Statements for the period ending 31 May 2025

#### Statement of Financial Position

123456789101112

| Notes | 2025 |  | 2024
|  | £ |  | £
Fixed Assets |  |  |  |
Intangible assets | 5 | 63,000 |  | -
Tangible assets | 6 | 19,911 |  | 4,776
Investments | 7 | 210,000 |  | 70,000
Current Assets |  |  |  |
Stocks |  | 193,992 |  | 32,650
Debtors due |  | 24,000 |  | -
Cash at bank and in hand |  | 32,552 |  | 166,665
|  | 250,544 |  | 199,315
Creditors |  |  |  |
Amount falling due within one year |  | (232,056) |  | (175,567)
Net Current Assets |  | 18,488 |  | 23,748
Total Assets less current liabilities |  | 311,399 |  | 98,524
Creditors due after more than one year |  | (243,692) |  | (76,667)
Accruals and deferred income |  | (600) |  | -
Net Assets |  | 67,107 |  | 21,857
Capital and Reserves |  |  |  |
Called up Share Capital |  | 100 |  | 100
Retained earnings at end of year |  | 67,007 |  | 21,757
Shareholder funds |  | 67,107 |  | 21,857

For the year ending 31/05/2025 the company was entitled to exemption 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
Approved by the Board on 03 June 2026
Mr Nirtharshan Yogarajah
Company Registration No. 12613218

## TSHAN TRADE LTD

### Financial Statements for the period ending 31 May 2025

#### Notes to the Accounts

1. Statutory Information
TSHAN TRADE LTD is a private company, limited by shares, registered in England and Wales, registration number 12613218.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1A — Small Entities and the Companies Act 2006. The company qualifies as a small company under section 382 of the Companies Act 2006, having met at least two of the three qualifying conditions for the period: turnover not exceeding £10.2m (£2,266,283), balance sheet total not exceeding £5.1m (£471,038) and an average of not more than 50 employees (10). The company is therefore entitled to prepare and file accounts in accordance with the small companies regime and FRS 102 Section 1A, and is exempt from audit under section 477.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the amounts derived from the provision of goods and services, net of VAT and trade discounts, in the normal course of business.

## TSHAN TRADE LTD

### Financial Statements for the period ending 31 May 2025

#### Notes to the Accounts

Current Tax
The corporation tax charge for the year is reconciled to the profit before tax as follows: Profit before taxation £53,956 (2024: £11,133); add depreciation and amortisation £7,860 (2024: £1,048); less capital allowances (AIA on additions) £15,995 (2024: £nil); taxable profit £45,821 (2024: £11,133); corporation tax £8,706 (2024: £1,098). The current-year charge of £8,706 is calculated at the small profits rate of 19% on taxable profits of £45,821 and is included within creditors due within one year. The prior-year charge of £1,098 was as reported in the comparative accounts.
Tangible Fixed Asset Policy
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life as follows: Plant and machinery - 25% reducing balance; Motor vehicles - 25% reducing balance.

## TSHAN TRADE LTD

### Financial Statements for the period ending 31 May 2025

#### Notes to the Accounts

Intangible Asset Policy
Goodwill arising on the acquisition of the Silverhill Service Station BP forecourt business during the year ended 31 May 2025 is capitalised and amortised on a straight-line basis over its estimated useful economic life of 10 years. The director considers a 10-year life appropriate given the term of the underlying lease and BP fuel franchise arrangements.
Stock
Stocks are valued at the lower of cost and estimated selling price less costs to sell.

## TSHAN TRADE LTD

### Financial Statements for the period ending 31 May 2025

#### Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 | 10
2024 | 3
4. Principal Activity
The principal activity of the company during the year was the retail sale of fuel, groceries and convenience goods, trading as Silverhill Service Station (BP fuel, site 0U915) and WESCO Local shop.

## TSHAN TRADE LTD

### Financial Statements for the period ending 31 May 2025

#### Notes to the Accounts

5. Intangible Assets
| Goodwill |  | Other |  | Total
Cost | £ |  | £ |  | £
At 01/06/2024 | - |  | - |  | -
Additions | 70,000 |  | - |  | 70,000
Disposals | - |  | - |  | -
Revaluations | - |  | - |  | -
At 31/05/2025 | 70,000 |  | - |  | 70,000
Amortisation |  |  |  |  |
At 01/06/2024 | - |  | - |  | -
Charge for the Year | 7,000 |  | - |  | 7,000
On Disposals | - |  | - |  | -
Other increases/(decreases) | - |  | - |  | -
At end of period | 7,000 |  | - |  | 7,000
Net book value |  |  |  |  |
At 31/05/2025 | 63,000 |  | - |  | 63,000
At 31/05/2024 | - |  | - |  | -

6. Fixed Assets
|  | Plant and Machinery |  | Motor Vehicles |  | Total
Cost or valuation |  | £ |  | £ |  | £
At 01/06/2024 |  | 4,791 |  | 5,710 |  | 10,501
Additions |  | 15,995 |  | - |  | 15,995
At 31/05/2025 |  | 20,786 |  | 5,710 |  | 26,496
Depreciation |  |  |  |  |  |
At 01/06/2024 |  | 3,048 |  | 2,677 |  | 5,725
Charge for the year |  | 860 |  | - |  | 860
At 31/05/2025 |  | 3,908 |  | 2,677 |  | 6,585
Net Book Value |  |  |  |  |  |
At 31/05/2025 |  | 16,878 |  | 3,033 |  | 19,911
At 31/05/2024 |  | 1,743 |  | 3,033 |  | 4,776

## TSHAN TRADE LTD

### Financial Statements for the period ending 31 May 2025

#### Notes to the Accounts

7. Investments |  |  |  |  |
| Investments in Subsidiaries |  | Other Investments - Listed |  | Other Investments -Unlisted |  | Total
| £ |  | £ |  | £ |  | £
Valuation at 01/06/2024 | - |  | - |  | 70,000 |  | 70,000
Additions | - |  | - |  | 140,000 |  | 140,000
Disposals | - |  | - |  | - |  | -
Adjustments | - |  | - |  | - |  | -
Valuation at 31/05/2025 | - |  | - |  | 210,000 |  | 210,000