REGISTERED NUMBER: 09777044 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Tregye Investments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D C Barrington

REGISTERED OFFICE:

5 Westbrook Court

Sharrowvale Road

Sheffield

South Yorkshire

S11 8YZ

REGISTERED NUMBER:

09777044 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Investments

4

582,751

517,240

Investment property

5

10,000

10,000

592,751

527,240

CURRENT ASSETS

Debtors

6

53,274

53,274

Cash at bank

11,839

77,385

65,113

130,659

CREDITORS

Amounts falling due within one year

7

475,436

431,094

NET CURRENT LIABILITIES

(410,323

)

(300,435

)

TOTAL ASSETS LESS CURRENT LIABILITIES

182,428

226,805

CAPITAL AND RESERVES

Called up share capital

8

120

120

Fair value reserve

9

59,847

33,428

Retained earnings

122,461

193,257

SHAREHOLDERS' FUNDS

182,428

226,805

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 August 2026 and were signed by:

Mr D C Barrington - Director

1.	STATUTORY INFORMATION

Tregye Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The financial statements are prepared on a going concern basis.

The director and primary shareholder has confirmed he will continue to support the company for the foreseeable future, being at least 12 months from the balance sheet date.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a

party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial

recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the

substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 October 2024

517,240

Additions

114,828

Disposals

(75,736

)

Exchange differences

26,419

At 30 September 2025

582,751

NET BOOK VALUE

At 30 September 2025

582,751

At 30 September 2024

517,240

Cost or valuation at 30 September 2025 is represented by:

Other

investments

£

Valuation in 2023

33,688

Valuation in 2024

(261

)

Valuation in 2025

26,419

Cost

522,905

582,751

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

10,000

NET BOOK VALUE

At 30 September 2025

10,000

At 30 September 2024

10,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

53,274

53,274

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

634

-

Other creditors

474,802

431,094

475,436

431,094

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

120

120

9.

RESERVES

Fair value

reserve

£

At 1 October 2024

33,428

Investment revaluation

26,419

At 30 September 2025

59,847

10.	RELATED PARTY DISCLOSURES

As at 30 September 2025, the company owed the director £473,202 (2024: £429,843). The loan is interest free and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr D C Barrington.