Company registration number 00908516 (England and Wales)
TRENT FURNISHING CO LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
TRENT FURNISHING CO LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
TRENT FURNISHING CO LIMITED
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
62,136
33,118
Current assets
Stocks
168,543
194,136
Debtors
4
22,343
98,901
Cash at bank and in hand
422,352
149,083
613,238
442,120
Creditors: amounts falling due within one year
5
(303,290)
(132,051)
Net current assets
309,948
310,069
Total assets less current liabilities
372,084
343,187
Provisions for liabilities
(15,534)
(8,280)
Net assets
356,550
334,907
Capital and reserves
Called up share capital
17,300
17,300
Capital redemption reserve
2,800
2,800
Profit and loss reserves
336,450
314,807
Total equity
356,550
334,907

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

TRENT FURNISHING CO LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2026
31 March 2026
- 2 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 July 2026
Mr P J F Haynes
Director
Company registration number 00908516 (England and Wales)
TRENT FURNISHING CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Trent Furnishing Co Limited is a private company limited by shares incorporated in England and Wales. The registered office is 72-73 High Street, Burton on Trent, Staffordshire, United Kingdom, DE14 1LD.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on reducing balance
Computers
33% on cost
Motor vehicles
20% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

TRENT FURNISHING CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
7
7
TRENT FURNISHING CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
3
Tangible fixed assets
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2025
5,369
24,814
63,589
93,772
Additions
-
0
-
0
76,289
76,289
Disposals
-
0
-
0
(63,589)
(63,589)
At 31 March 2026
5,369
24,814
76,289
106,472
Depreciation and impairment
At 1 April 2025
3,986
24,814
31,854
60,654
Depreciation charged in the year
278
-
0
15,258
15,536
Eliminated in respect of disposals
-
0
-
0
(31,854)
(31,854)
At 31 March 2026
4,264
24,814
15,258
44,336
Carrying amount
At 31 March 2026
1,105
-
0
61,031
62,136
At 31 March 2025
1,383
-
0
31,735
33,118
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
22,343
98,901
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
47,884
67,484
Taxation and social security
2,976
38,522
Other creditors
252,430
26,045
303,290
132,051
6
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

The company is controlled by Trent 67 Holdings Limited.

During the year the company made a loan of £217,670 (2025 - £249,497) to Trent 67 Holdings Limited - a company in which Mr P Haynes is a director and shareholder, and a dividend of £Nil (2025 - £1,800,000) was also paid to Trent 67 Holdings Limited. At the balance sheet date the amount due by Trent Furnishing Co Limited was £234,477 (2025 - £16,807). The balance is interest free and repayable on demand.

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