Trundley Properties Limited 31/03/2026 iXBRL

Company registration number: 09715762

TRUNDLEY PROPERTIES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2026

TRUNDLEY PROPERTIES LIMITED

Contents

Directors report

Accountant's report

Statement of financial position

Notes to the financial statements

TRUNDLEY PROPERTIES LIMITED

Directors report

Year ended 31 March 2026

The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2026.

Directors

The directors who served the company during the year were as follows:

Mr I P Trundley

Mrs K E Trundley

Mr B Trundley

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 06 July 2026 and signed on behalf of the board by:

Mr I P Trundley

Director

TRUNDLEY PROPERTIES LIMITED

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Trundley Properties Limited

Year ended 31 March 2026

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2026 which comprise the statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

R M F Pola FCA

Jenemi Associates Limited

Ecotech Business park

27G Turbine Way

Swaffham

Norfolk

PE37 7XD

6 July 2026

TRUNDLEY PROPERTIES LIMITED

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	579,626		504,844
		_______		_______
			579,626		504,844

Current assets
Stocks		298,441		252,084
Debtors	6	526,501		247,110
Cash at bank and in hand		774,230		99,921
		_______		_______
		1,599,172		599,115
Creditors: amounts falling due
within one year	7	( 1,392,010)		( 386,293)
		_______		_______
Net current assets			207,162		212,822
			_______		_______
Total assets less current liabilities			786,788		717,666

Creditors: amounts falling due
after more than one year	8		( 69,274)		( 17,191)

Provisions for liabilities	9		( 110,129)		( 95,920)

			_______		_______
Net assets			607,385		604,555
			_______		_______

Capital and reserves
Called up share capital	11		1,000		1,000
Profit and loss account			606,385		603,555
			_______		_______
Shareholders funds			607,385		604,555
			_______		_______

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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 06 July 2026 , and are signed on behalf of the board by:

Mr I P Trundley

Director

Company registration number: 09715762

TRUNDLEY PROPERTIES LIMITED

Notes to the financial statements

Year ended 31 March 2026

1. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

2. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

3. Profit before taxation

Profit before taxation is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible assets	119,791	62,283
	_______	_______

4. Tax on profit

Major components of tax expense

	2026	2025
	£	£
Current tax:
UK current tax expense	97,419	31,613
	_______	_______

Deferred tax:
Origination and reversal of timing differences	14,209	1,551
	_______	_______
Tax on profit	111,628	33,164
	_______	_______

5. Tangible assets

	Short leasehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2025	-	327,720	40,533	471,405	839,658
Additions	-	96,850	-	125,299	222,149
Disposals	-	( 10,500)	-	( 50,353)	( 60,853)
	_______	_______	_______	_______	_______
At 31 March 2026	-	414,070	40,533	546,351	1,000,954
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2025	-	142,386	16,667	175,761	334,814
Charge for the year	31,915	-	3,580	84,296	119,791
Disposals	-	( 5,561)	-	( 27,716)	( 33,277)
	_______	_______	_______	_______	_______
At 31 March 2026	31,915	136,825	20,247	232,341	421,328
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2026	( 31,915)	277,245	20,286	314,010	579,626
	_______	_______	_______	_______	_______
At 31 March 2025	-	185,334	23,866	295,644	504,844
	_______	_______	_______	_______	_______

Obligations under finance leases

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:


	Plant and machinery	Motor vehicles
	£	£
At 31 March 2026	46,471	121,310
	_______	_______
At 31 March 2025	-	58,252
	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	470,195	197,750
Other debtors	56,306	49,360
	_______	_______
	526,501	247,110
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	373,068	175,996
Amounts owed to group undertakings	342,000	-
Corporation tax	97,419	79,924
Social security and other taxes	522,099	105,999
Other creditors	57,424	24,374
	_______	_______
	1,392,010	386,293
	_______	_______

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	69,274	17,191
	_______	_______

9. Provisions

	Deferred tax (note 10)	Total
	£	£
At 1 April 2025	95,920	95,920
Additions	14,209	14,209
	_______	_______
At 31 March 2026	110,129	110,129
	_______	_______

10. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2026	2025
	£	£
Included in provisions (note 9)	110,129	95,920
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2026	2025
	£	£
Accelerated capital allowances	110,129	95,920
	_______	_______

11. Called up share capital

Authorised share capital

	2026		2025
	No	£	No	£
Ordinary shares of £ 1.00 each	1,000	1,000	1,000	1,000
	_______	_______	_______	_______
Issued, called up and fully paid
	2026		2025
	No	£	No	£
Ordinary shares of £ 1.00 each	1,000	1,000	1,000	1,000
	_______	_______	_______	_______