REGISTERED NUMBER: 08413684 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

TRENDTYPE LIMITED

Page

Balance sheet

1

Notes to the financial statements

3

Fixed assets

Intangible assets

4

232,097

255,118

Tangible assets

5

1,701

2,618

233,798

257,736

Current assets

Debtors

6

105,622

181,934

Cash at bank

22,186

116

127,808

182,050

Creditors

Amounts falling due within one year

7

480,447

511,115

Net current liabilities

(352,639

)

(329,065

)

Total assets less current liabilities

(118,841

)

(71,329

)

Provisions for liabilities

8

16,306

13,784

Net liabilities

(135,147

)

(85,113

)

Capital and reserves

Called up share capital

9

100

100

Retained earnings

(135,247

)

(85,213

)

Shareholders' funds

(135,147

)

(85,113

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by:

Mr B J C Longman - Director

Mr C H Newman - Director

1.	Statutory information

Trendtype Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 08413684. The registered office address is Impact Brixton, 17a Electric Lane, London, SW9 8LA.

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.

Turnover

Turnover on consultancy income is recognised when the work is completed for the customer.

Turnover on subscription income is recognised over the life of the service contract.

All turnover is shown net of VAT.

Development costs

Development expenditure on an individual project are recognised as an intangible asset when the company can demonstrate:

- The technical feasibility of completing the intangible asset so that the asset will be available for use or sale

- Its intention to complete and its ability to use or sell the asset

- How the asset will generate future economic benefits

- The availability of resources to complete the asset

- The ability to measure reliably the expenditure during development

- The ability to use the intangible asset generated

Where the Directors are satisfied as to the technical, commercial and financial viability of individual projects, the identifiable expenditure is deferred and amortised over the period during which the company is expected to benefit. At the balance sheet date the directors believe these conditions were met during 2022, so, amortisation of development costs has commenced in this year over a period of 5 years.

Website development

Website development costs are being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

20% on cost

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 9 (2024 - 8 ) .

4.	Intangible fixed assets

Development

Website

costs

development

Totals

£

£

£

Cost

At 1 January 2025

470,158

28,025

498,183

Additions

92,267

-

92,267

At 31 December 2025

562,425

28,025

590,450

Amortisation

At 1 January 2025

222,901

20,164

243,065

Amortisation for year

112,485

2,803

115,288

At 31 December 2025

335,386

22,967

358,353

Net book value

At 31 December 2025

227,039

5,058

232,097

At 31 December 2024

247,257

7,861

255,118

5.	Tangible fixed assets

Computer

equipment

£

Cost

At 1 January 2025

8,154

Additions

132

At 31 December 2025

8,286

Depreciation

At 1 January 2025

5,536

Charge for year

1,049

At 31 December 2025

6,585

Net book value

At 31 December 2025

1,701

At 31 December 2024

2,618

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

77,679

169,717

Tax

24,064

7,092

VAT

1,842

3,724

Prepayments and accrued income

2,037

1,401

105,622

181,934

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

-

4,546

Trade creditors

8,852

1,618

Social security and other taxes

23,407

31,903

Other creditors

32,233

32,638

Directors' current accounts

32,776

31,731

Accruals and deferred income

383,179

408,679

480,447

511,115

8.	Provisions for liabilities

2025

2024

£

£

Deferred tax

16,306

13,784

Deferred

tax

£

Balance at 1 January 2025

13,784

Charge to profit and loss

2,522

Balance at 31 December 2025

16,306

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	Ultimate controlling party

The ultimate controlling party is Mr B Longman by virtue of his 51% shareholding in the company.