REGISTERED NUMBER: 08644902 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

TRENDEAL ENERGY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J W G Richards

REGISTERED OFFICE:

Trendeal Farm

Summercourt

Newquay

Cornwall

TR8 5BL

REGISTERED NUMBER:

08644902 (England and Wales)

ACCOUNTANTS:

Whitakers

Chartered Accountants

Bryndon House

5/7 Berry Road

Newquay

Cornwall

TR7 1AD

FIXED ASSETS

Tangible assets

4

1,570,051

1,570,454

CURRENT ASSETS

Debtors

5

795,117

770,582

Cash at bank

537,416

282,422

1,332,533

1,053,004

CREDITORS

Amounts falling due within one year

6

210,763

186,293

NET CURRENT ASSETS

1,121,770

866,711

TOTAL ASSETS LESS CURRENT LIABILITIES

2,691,821

2,437,165

CREDITORS

Amounts falling due after more than one year

7

(280,033

)

(307,085

)

PROVISIONS FOR LIABILITIES

(61,608

)

(59,771

)

NET ASSETS

2,350,180

2,070,309

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

2,350,179

2,070,308

2,350,180

2,070,309

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 2 June 2026 and were signed by:

J W G Richards - Director

1.	STATUTORY INFORMATION

Trendeal Energy 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

Freehold property

-

not provided

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 October 2024

1,288,306

1,198,179

81,574

2,568,059

Additions

-

-

94,000

94,000

Disposals

-

-

(35,000

)

(35,000

)

At 30 September 2025

1,288,306

1,198,179

140,574

2,627,059

DEPRECIATION

At 1 October 2024

-

939,329

58,276

997,605

Charge for year

-

38,828

20,575

59,403

At 30 September 2025

-

978,157

78,851

1,057,008

NET BOOK VALUE

At 30 September 2025

1,288,306

220,022

61,723

1,570,051

At 30 September 2024

1,288,306

258,850

23,298

1,570,454

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

133,957

91,869

Other debtors

553,685

653,685

Vat recoverable

5,198

1,461

Corporation tax

84,375

-

Prepayments

17,902

23,567

795,117

770,582

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

24,574

22,096

Trade creditors

5,952

23

Corporation tax

175,827

105,757

Accrued expenses

4,410

58,417

210,763

186,293

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans - 2-5 years

280,033

307,085

8.	RELATED PARTY DISCLOSURES

Trendeal Energy Limited has a loan to Richards Bros Machinery Limited, a company of which the director is also a director. The loan is interest free and the balance due at 30 September 2025 was £500,001 (2024 - £250,001).

Trendeal Energy Limited has a loan to George Richards Farms, a partnership of which the director is also a partner. The loan is interest free and the balance due at 30 September 2025 was £50,000 (2024 - £400,000).