REGISTERED NUMBER: 12386137 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

TRENT VALLEY GROUP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D J Unwin

REGISTERED OFFICE:

Unit 17 Marchington Ind Est

Marchington

Uttoxeter

ST14 8LP

REGISTERED NUMBER:

12386137 (England and Wales)

FIXED ASSETS

Tangible assets

4

4,614,500

4,257,217

Investments

5

-

3,000,000

4,614,500

7,257,217

CURRENT ASSETS

Debtors

6

552,884

1,597,823

Cash at bank and in hand

181

60,515

553,065

1,658,338

CREDITORS

Amounts falling due within one year

7

2,356,557

3,092,598

NET CURRENT LIABILITIES

(1,803,492

)

(1,434,260

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,811,008

5,822,957

CREDITORS

Amounts falling due after more than one year

8

2,441,206

5,514,326

NET ASSETS

369,802

308,631

CAPITAL AND RESERVES

Called up share capital

1

1

Revaluation reserve

327,699

-

Retained earnings

42,102

308,630

369,802

308,631

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 17 June 2026 and were signed by:

Mr D J Unwin - Director

1.	STATUTORY INFORMATION

Trent Valley Group Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain 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.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

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

-

Freehold land not depreciated

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.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Investments

Investments are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST OR VALUATION

At 1 July 2024

4,257,217

Additions

29,584

Revaluations

327,699

At 30 June 2025

4,614,500

NET BOOK VALUE

At 30 June 2025

4,614,500

At 30 June 2024

4,257,217

Cost or valuation at 30 June 2025 is represented by:

Freehold

property

£

Valuation in 2025

4,614,500

5.	FIXED ASSET INVESTMENTS

Interest

in other

participating

interests

£

COST

At 1 July 2024

3,000,000

Disposals

(3,000,000

)

At 30 June 2025

-

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

3,000,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

552,884

1,597,823

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

9,000

45,000

Trade creditors

240,618

205,925

Taxation and social security

59,601

102,877

Other creditors

2,047,338

2,738,796

2,356,557

3,092,598

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

2,441,206

5,514,326

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

9,000

45,000

Other loans

1,501,846

2,018,966

1,510,846

2,063,966

The loan above is secured by a charge over the land and estate included within freehold property.

Amounts owing under hire purchase contracts are secured on the assets concerned.

10.	RELATED PARTY DISCLOSURES

At the year end, included within other debtors, is an amount of £491,008 (2024: £892,586) which was owed to the company from companies that the director has an interest in.

Included within other creditors due within one year is an amount of £1,036,584 (2024: Nil) which was owed by the company to companies that the director has an interest in.

Included within other creditors due in more than one year is an amount of Nil (2024: £3,000,000) which was owed by the company to companies that the director has an interest in.