03014209falsethe collection, treatment and disposal of hazardous and non-hazardous waste2024-12-012025-11-30http://www.companieshouse.gov.uk/2024-11-30http://www.companieshouse.gov.uk/cd:Director12024-12-012025-11-30http://www.companieshouse.gov.uk/pt:ShareCapital2024-11-30http://www.companieshouse.gov.uk/pt:ShareCapital2025-11-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-12-012025-11-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22024-12-012025-11-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass32024-12-012025-11-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-12-012025-11-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass42024-12-012025-11-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-11-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-11-30http://www.companieshouse.gov.uk/2024-12-012025-11-30http://www.companieshouse.gov.uk/2024-11-30http://www.companieshouse.gov.uk/cd:FRS1022024-12-012025-11-30http://www.companieshouse.gov.uk/2025-11-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-12-012025-11-30http://www.companieshouse.gov.uk/cd:FilletedAccounts2024-12-012025-11-30iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 03014209
C & M Trotter Limited
ACCOUNTS
FOR THE YEAR ENDED 30/11/2025
C & M Trotter Limited
ACCOUNTS
FOR THEYEARENDED30/11/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet2
Notes To The Accounts3
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
C & M Trotter Limited
BALANCE SHEET AT 30/11/2025
20252024
Notes££
FIXED ASSETS
Tangible assets21,965,2921,342,769
CURRENT ASSETS
Stock119,30072,650
Debtors4676,0501,412,905
Cash at bank and in hand32,25428,245
827,6041,513,800
CREDITORS: Amounts falling due within one year5342,405521,031
NET CURRENT ASSETS485,199992,769
TOTAL ASSETS LESS CURRENT LIABILITIES2,450,4912,335,538
CREDITORS: Amounts falling due after more than one year6202,16142,500
PROVISIONS FOR LIABILITIES AND CHARGES8122,856136,720
NET ASSETS2,125,4742,156,318
CAPITAL AND RESERVES
Called up share capital9100100
Revaluation reserve1e,10-3,129
Profit and loss account2,125,3742,153,089
SHAREHOLDERS' FUNDS2,125,4742,156,318
For the year ending 30/11/2025 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 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 01/06/2026 and signed on their behalf by
.............................
Colin Trotter
Director
C & M Trotter Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/11/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildingsreducing balance 5%
Plant and Machineryreducing balance 10%
Commercial Vehiclesreducing balance 15%
Equipmentreducing balance 10%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Profit and Loss Reserve - Non Distributable
Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a non-distributible reserve known as the profit and loss reserve - non distributable (see also note10).
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss reserve - distributable.
C & M Trotter Limited
2. TANGIBLE FIXED ASSETS
Land AndPlant and
BuildingsMachinery Etc.Total
£££
Cost
At 01/12/2024999,174694,6701,693,844
Additions192,814530,531723,345
Disposals-(49,527)(49,527)
At 30/11/20251,191,9881,175,6742,367,662
Depreciation
At 01/12/202493,426257,649351,075
Disposals-(9,528)(9,528)
For the year8,05952,76460,823
At 30/11/2025101,485300,885402,370
Net Book Amounts
At 30/11/20251,090,503874,7891,965,292
At 30/11/2024905,748437,0211,342,769
3. STOCK 20252024
££
Stock comprises:
Stock114,30067,650
Work in progress5,0005,000
119,30072,650
4. DEBTORS 20252024
££
Amounts falling due within one year:
Trade debtors154,851183,464
Other debtors521,1991,229,441
676,0501,412,905
C & M Trotter Limited
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
Bank loans and overdrafts91,667-
Trade creditors70,36676,338
Taxation and social security12,984355,749
Other creditors167,38888,944
342,405521,031
6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Other creditors202,16142,500
202,16142,500
Included in other creditors are:
7. EMPLOYEES
20252024
No.No.
Average number of employees1414
8. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation122,856136,720
122,856136,720
C & M Trotter Limited
9. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
50 A Ordinary shares of £1 each5050
25 B Ordinary shares of £1 each2525
25 C Ordinary shares of £1 each2525
Class "C" shares of £1 each25
100100
10. PROFIT AND LOSS RESERVE - NON DISTRIBUTABLE 20252024
££
Profit and Loss Reserve - Non Distributable-3,129
-3,129
11. CONTROLLING PARTY
The company is under the control of Mrs Edna Trotter.
12. RELATED PARTY TRANSACTIONS
Mrs E Trotter - Mother of the 2 directors - Included within other creditors is a balance of £654 (2024 : (£23,352)) which is owed to Mrs Trotter by the company. This has been repaid after the year end. Dividends in the year amounted to £51,000 (2024; £4,100).