T Trivett & Sons Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06415205

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		1,999		2,665

			1,999		2,665
CURRENT ASSETS
Stocks	6	173,733		117,180
Debtors	7	313,853		16,618
Cash at bank and in hand		65		7,370

		487,651		141,168
Creditors: Amounts Falling Due Within One Year	8	(399,199 )		(113,329 )

NET CURRENT ASSETS (LIABILITIES)			88,452		27,839

TOTAL ASSETS LESS CURRENT LIABILITIES			90,451		30,504

Creditors: Amounts Falling Due After More Than One Year	9		-		(5,833 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(500 )		(666 )

NET ASSETS			89,951		24,005

CAPITAL AND RESERVES
Called up share capital	10		97		97
Profit and Loss Account			89,854		23,908

SHAREHOLDERS' FUNDS			89,951		24,005

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T Trivett & Sons Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Spencer Trivett Director	Mr Terry Trivett Director
1 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

T Trivett & Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06415205 . The registered office is Unit 13 Orbital One, Green Street, Green Road, Dartford, DA1 1QG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.

...CONTINUED

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T Trivett & Sons Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 6)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	450,000

As at 31 March 2026	450,000

Amortisation
As at 1 April 2025	450,000

As at 31 March 2026	450,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2025	2,621	10,613	13,234

As at 31 March 2026	2,621	10,613	13,234

Depreciation
As at 1 April 2025	2,481	8,088	10,569
Provided during the period	35	631	666

As at 31 March 2026	2,516	8,719	11,235

Net Book Value
As at 31 March 2026	105	1,894	1,999

As at 1 April 2025	140	2,525	2,665

6. Stocks

	2026	2025
	£	£
Work in progress	173,733	117,180

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T Trivett & Sons Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	232,052	15,795
Amounts recoverable on contracts	178	178
Other debtors	81,623	645

	313,853	16,618

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	269,095	33,028
Bank loans and overdrafts	39,380	10,000
Other creditors	55,543	29,991
Taxation and social security	35,181	40,310

	399,199	113,329

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	5,833

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	97	97

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	16,943	15,478
Later than one year and not later than five years	34,292	46,898
Later than five years	-	1,510

	51,235	63,886

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