Suffolk Trade Centre Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 06071373 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Suffolk Trade Centre Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D F Gauld

Mrs S C Gauld

SECRETARY:

Mrs S C Gauld

REGISTERED OFFICE:

Eldo House

Kempson Way

Suffolk Business Park

Bury St Edmunds

Suffolk

IP32 7AR

REGISTERED NUMBER:

06071373 (England and Wales)

ACCOUNTANTS:

Knights Lowe Chartered Accountants

Eldo House

Kempson Way

Suffolk Business Park

Bury St Edmunds

Suffolk

IP32 7AR

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

488,157

486,930

488,157

486,930

CURRENT ASSETS

Stocks

202,545

231,397

Debtors

6

1,087,005

971,563

Cash at bank

290,273

349,922

1,579,823

1,552,882

CREDITORS

Amounts falling due within one year

7

132,712

237,258

NET CURRENT ASSETS

1,447,111

1,315,624

TOTAL ASSETS LESS CURRENT LIABILITIES

1,935,268

1,802,554

PROVISIONS FOR LIABILITIES

9

2,803

2,496

NET ASSETS

1,932,465

1,800,058

CAPITAL AND RESERVES

Called up share capital

10

100

Retained earnings

1,932,365

1,799,958

SHAREHOLDERS' FUNDS

1,932,465

1,800,058

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Income Statement 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:

D F Gauld - Director

Mrs S C Gauld - Director

1.	STATUTORY INFORMATION

Suffolk Trade Centre 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents the net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, has now been fully amortised.

Tangible fixed assets

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

Freehold property

-

not provided

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

4 years straight line

Stocks

Stock of motor vehicles is stated at the lower of cost and net realisable value after taking into account any slow moving or damaged items.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, and loans from banks or other related parties.

Debt instruments, like loans and other accounts receivable and payable, are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially and subsequently, at the present value of the future payment discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

Impairment

At each reporting date, goodwill and other fixed assets, including tangible fixed assets and investments but excluding investment properties, are assessed to determine whether there is an indication that the carrying amount of an asset may be more than its recoverable amount and that the asset should be impaired. If there is an indication of possible impairment, the recoverable amount of an asset, which is the higher of its value in use and its net realisable value, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is written down to its estimated recoverable amount and an impairment loss is recognised in profit and loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

30,000

AMORTISATION

At 1 May 2025

and 30 April 2026

30,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 May 2025

476,947

38,749

515,696

Additions

-

4,024

Disposals

-

(473

)

(473

)

At 30 April 2026

476,947

42,300

519,247

DEPRECIATION

At 1 May 2025

-

28,766

Charge for year

-

2,761

Eliminated on disposal

-

(437

)

(437

)

At 30 April 2026

-

31,090

NET BOOK VALUE

At 30 April 2026

476,947

11,210

488,157

At 30 April 2025

476,947

9,983

486,930

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

18,318

9,386

Amounts owed by group undertakings

959,786

958,336

Other debtors

108,901

3,841

1,087,005

971,563

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

26,517

23,553

Taxation and social security

81,893

137,408

Other creditors

24,302

76,297

132,712

237,258

Included in other creditors are directors' loan account balances. Interest has not been charged.

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

Within one year

3,096

Between one and five years

8,255

11,351

14,447

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

Accelerated capital allowances

2,803

2,496

Deferred

tax

£

Balance at 1 May 2025

2,496

Provided during year

307

Balance at 30 April 2026

2,803

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

Ordinary

£1

100

11.	RELATED PARTY DISCLOSURES

At the year end there was an amount due from Stradbury Properties Limited, a company owned by the directors of £104,774 (2025 - £Nil).

At the year end an amount was due from the holding company, Suffolk Trade Centre Holdings Limited, of £959,786 (2025 - £958,336).

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Suffolk Trade Centre Holdings Ltd.