1 May 2025 false Taxfiler 2024.6 04741391 business:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 04741391 2025-04-30 04741391 2025-05-01 2026-04-30 04741391 business:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 04741391 business:FilletedAccounts 2025-05-01 2026-04-30 04741391 2026-04-30 04741391 business:Director1 2025-05-01 2026-04-30 04741391 business:Director2 2025-05-01 2026-04-30 04741391 business:CompanySecretary1 2025-05-01 2026-04-30 04741391 business:RegisteredOffice 2025-05-01 2026-04-30 04741391 2025-04-30 04741391 core:WithinOneYear 2026-04-30 04741391 core:WithinOneYear 2025-04-30 04741391 core:AfterOneYear 2026-04-30 04741391 core:AfterOneYear 2025-04-30 04741391 core:ShareCapital core:PreviouslyStatedAmount 2026-04-30 04741391 core:ShareCapital core:PreviouslyStatedAmount 2025-04-30 04741391 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-04-30 04741391 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-04-30 04741391 core:PreviouslyStatedAmount 2026-04-30 04741391 core:PreviouslyStatedAmount 2025-04-30 04741391 business:SmallEntities 2025-05-01 2026-04-30 04741391 countries:EnglandWales 2025-05-01 2026-04-30 04741391 core:PlantMachinery 2025-05-01 2026-04-30 04741391 core:FurnitureFittings 2025-05-01 2026-04-30 04741391 core:Goodwill 2025-04-30 04741391 core:Goodwill 2026-04-30 04741391 core:PlantMachinery 2025-04-30 04741391 core:FurnitureFittings 2025-04-30 04741391 core:PlantMachinery 2026-04-30 04741391 core:FurnitureFittings 2026-04-30 04741391 core:MoreThanFiveYears 2026-04-30 04741391 core:MoreThanFiveYears 2025-04-30 04741391 core:AfterOneYear 2025-05-01 2026-04-30 04741391 business:OrdinaryShareClass1 2025-05-01 2026-04-30 04741391 business:OrdinaryShareClass1 2024-05-01 2025-04-30 04741391 2024-05-01 2025-04-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 04741391 (England and Wales)
Trinity House Practice Limited Unaudited accounts for the year ended 30 April 2026
Trinity House Practice Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Trinity House Practice Limited Company Information for the year ended 30 April 2026
Directors
Mrs R Whiteside Mr R Whiteside
Secretary
Mrs R Whiteside
Company Number
04741391 (England and Wales)
Registered Office
Trinity House 150 - 152 Cumberland Street Macclesfield Cheshire SK10 1BP
Accountants
Taylor Consultancy, Chartered Certified Accountants Primary House Spring Gardens Macclesfield Cheshire SK10 2DX
- 3 -
Trinity House Practice Limited Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
5
28,202
24,470
Investment property
6
578,057
578,057
606,259
602,527
Current assets
Debtors
7
63,823
56,647
Cash at bank and in hand
138,918
144,034
202,741
200,681
Creditors: amounts falling due within one year
8
(106,095)
(143,765)
Net current assets
96,646
56,916
Total assets less current liabilities
702,905
659,443
Creditors: amounts falling due after more than one year
9
(273,193)
(287,788)
Provisions for liabilities
Deferred tax
(5,356)
(4,647)
Net assets
424,356
367,008
Capital and reserves
Called up share capital
10
100
100
Profit and loss account
424,256
366,908
Shareholders' funds
424,356
367,008
For the year ending 30 April 2026 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by
Mrs R Whiteside Director Company Registration No. 04741391
- 4 -
Trinity House Practice Limited Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
Trinity House Practice Limited is a private company, limited by shares, registered in England and Wales, registration number 04741391. The registered office is Trinity House, 150 - 152 Cumberland Street, Macclesfield, Cheshire, SK10 1BP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% per annum on a reducing balance basis
Fixtures & fittings
25% per annum on a reducing balance basis
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
- 5 -
Trinity House Practice Limited Notes to the Accounts for the year ended 30 April 2026
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2025
260,000
At 30 April 2026
260,000
Amortisation
At 1 May 2025
260,000
At 30 April 2026
260,000
Net book value
At 30 April 2026
-
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 May 2025
54,357
16,868
71,225
Additions
6,874
2,974
9,848
At 30 April 2026
61,231
19,842
81,073
Depreciation
At 1 May 2025
31,464
15,291
46,755
Charge for the year
5,723
393
6,116
At 30 April 2026
37,187
15,684
52,871
Net book value
At 30 April 2026
24,044
4,158
28,202
At 30 April 2025
22,893
1,577
24,470
6
Investment property
2026
£
Fair value at 1 May 2025
578,057
At 30 April 2026
578,057
The investment property is Trinity House, 150 - 152 Cumberland Street, Macclesfield, Cheshire SK10 1BP.
- 6 -
Trinity House Practice Limited Notes to the Accounts for the year ended 30 April 2026
7
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
52,109
44,475
Accrued income and prepayments
11,714
12,172
63,823
56,647
8
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
13,312
37,030
Taxes and social security
47,993
46,846
Other creditors
11,194
12,795
Loans from directors
12,198
26,607
Accruals
21,398
20,487
106,095
143,765
9
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
273,193
287,788
Aggregate of amounts that fall due for payment after five years
239,945
252,688
The mortgage with TSB Bank PLC is secured over the investment property.
10
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
11
Average number of employees
During the year the average number of employees was 8 (2025: 8).
- 7 -