REGISTERED NUMBER: 04486313 (England and Wales)

TRANS-TRONIC LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBE

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D P Goater

Mrs L Goater

SECRETARY:

REGISTERED OFFICE:

Trans-Tronic House

Whitting Valley Road

Old Whittington

Chesterfield

Derbyshire

S41 9EY

REGISTERED NUMBER:

04486313 (England and Wales)

ACCOUNTANTS:

Ian R Collins & Co

The Bridge House

Mill Lane

Dronfield

Derbyshire

S18 2XL

FIXED ASSETS

Intangible assets

4

64,020

81,911

Tangible assets

5

118,594

142,252

182,614

224,163

CURRENT ASSETS

Stocks

284,162

331,404

Debtors

6

293,047

104,453

Cash at bank and in hand

84,019

11,954

661,228

447,811

CREDITORS

Amounts falling due within one year

7

(419,209

)

(267,787

)

NET CURRENT ASSETS

242,019

180,024

TOTAL ASSETS LESS CURRENT LIABILITIES

424,633

404,187

CREDITORS

Amounts falling due after more than one year

8

(40,383

)

(4,167

)

PROVISIONS FOR LIABILITIES

(17,884

)

(26,000

)

NET ASSETS

366,366

374,020

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

366,365

374,019

366,366

374,020

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31st July 2026 and were signed on its behalf by:

D P Goater - Director

1.	STATUTORY INFORMATION

Trans-Tronic Limited 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

Land and buildings

-

20% on cost and Straight line over 15 years

Plant and machinery etc

-

20% on cost, 15% on cost and Straight line over 15 years

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 42 (2024 - 53 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1st January 2025

and 31st December 2025

459,762

50,000

509,762

AMORTISATION

At 1st January 2025

412,851

15,000

427,851

Charge for year

12,891

5,000

17,891

At 31st December 2025

425,742

20,000

445,742

NET BOOK VALUE

At 31st December 2025

34,020

30,000

64,020

At 31st December 2024

46,911

35,000

81,911

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st January 2025

24,457

544,230

568,687

Additions

3,210

1,244

4,454

At 31st December 2025

27,667

545,474

573,141

DEPRECIATION

At 1st January 2025

9,200

417,235

426,435

Charge for year

1,664

26,448

28,112

At 31st December 2025

10,864

443,683

454,547

NET BOOK VALUE

At 31st December 2025

16,803

101,791

118,594

At 31st December 2024

15,257

126,995

142,252

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

273,444

101,444

Other debtors

19,603

3,009

293,047

104,453

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

27,243

10,000

Trade creditors

128,715

138,740

Taxation and social security

60,738

72,822

Other creditors

202,513

46,225

419,209

267,787

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

40,383

4,167