The Trampery Foundation Ltd

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

1. General Information

The Trampery Foundation Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 09718301 . The registered office is 239 Old Street, London, EC1V 9EY.

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. 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:

Leasehold	Over 5 Years
Fixtures & Fittings	25% Straight Line
Computer Equipment	33.3% on cost

2.4. Taxation

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

The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus will be available to allow all or part of the asset to be recovered.

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 surplus or deficit, 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.

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The Trampery Foundation Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	15	19

	15	19

4. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2024	492,738	83,177	36,591	612,506
Additions	(1,310 )	1,026	1,122	838
Disposals	-	(33,827 )	(5,317 )	(39,144 )

As at 31 August 2025	491,428	50,376	32,396	574,200

Depreciation
As at 1 September 2024	105,263	50,348	34,062	189,673
Provided during the period	96,607	10,768	1,999	109,374
Disposals	-	(33,827 )	(5,317 )	(39,144 )

As at 31 August 2025	201,870	27,289	30,744	259,903

Net Book Value
As at 31 August 2025	289,558	23,087	1,652	314,297

As at 1 September 2024	387,475	32,829	2,529	422,833

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	421,543	285,106
Prepayments and accrued income	101,142	67,762
Amounts owed by associates	329,727	78,248

	852,412	431,116

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The Trampery Foundation Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	188,661	110,067
Other taxes and social security	35,632	30,061
VAT	109,680	125,322
Other creditors - deposits received	163,846	158,583
Other creditors - company credit card	3,786	1,149
Other creditors pension payable	2,861	1,954
Accruals and deferred income	46,832	75,473
Amounts owed to associates	105,907	344,753

	657,205	847,362

7. Related Party Transactions

The Trampery Poplar Works Ltd