Trigger Shoots Ltd

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

1. General Information

Trigger Shoots Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06785330 . The registered office is 28-31 The Stables Wrest Park, Silsoe, Bedfordshire, MK45 4HR.

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:

Motor Vehicles	4 year - Straight line
Fixtures & Fittings	5 year - Straight line
Computer Equipment	5 year - Straight line

2.4. Financial Instruments

The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes a party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

...CONTINUED

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Trigger Shoots Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.4. Financial Instruments - continued

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently at amortised cost using the effective interest method.

2.5. 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 years 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.

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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 2 (2024: 2)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	80,800	275,777	36,449	393,026
Additions	10,594	26,755	690	38,039

As at 31 December 2025	91,394	302,532	37,139	431,065

Depreciation
As at 1 January 2025	52,341	236,969	33,149	322,459
Provided during the period	6,420	18,642	1,307	26,369

As at 31 December 2025	58,761	255,611	34,456	348,828

Net Book Value
As at 31 December 2025	32,633	46,921	2,683	82,237

As at 1 January 2025	28,459	38,808	3,300	70,567

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Trigger Shoots Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	(3,526 )	25,516
Other debtors	94,295	116,417

	90,769	141,933
Due after more than one year
Other debtors	28,580	28,580

	119,349	170,513

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(3,234 )	9,386
Bank loans and overdrafts	815	540
Other creditors	-	998
Taxation and social security	42,311	57,199

	39,892	68,123

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Antony Burchett	22,769	-	22,769	-	-

The above loan have been repaid in full after the year-end and within nine months of the accounting period end.

9. Ultimate Controlling Party

The company's issued share capital is owned equally by the two directors, each holding 50% of the ordinary shares. Accordingly, the company is jointly controlled by the directors and has no single ultimate controlling party.

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		82,237		70,567

			82,237		70,567
CURRENT ASSETS
Debtors	5	119,349		170,513
Cash at bank and in hand		573,036		494,404

		692,385		664,917
Creditors: Amounts Falling Due Within One Year	6	(39,892 )		(68,123 )

NET CURRENT ASSETS (LIABILITIES)			652,493		596,794

TOTAL ASSETS LESS CURRENT LIABILITIES			734,730		667,361

NET ASSETS			734,730		667,361

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			734,728		667,359

SHAREHOLDERS' FUNDS			734,730		667,361