REGISTERED NUMBER: 02415978 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

THE TREVOR PATRICK PARTNERSHIP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M S Powell

C J Lee

C Latowsky

REGISTERED OFFICE:

America House

Rumford Court

Rumford Place

Liverpool

L3 9DD

REGISTERED NUMBER:

02415978 (England and Wales)

ACCOUNTANTS:

Malthouse & Company Chartered Accountants

America House, Rumford Court

Rumford Place

Liverpool

Merseyside

L3 9DD

FIXED ASSETS

Tangible assets

4

52,576

87,849

Investments

5

100

100

52,676

87,949

CURRENT ASSETS

Debtors

6

726,145

608,320

Cash at bank

776,464

991,177

1,502,609

1,599,497

CREDITORS

Amounts falling due within one year

7

624,273

602,529

NET CURRENT ASSETS

878,336

996,968

TOTAL ASSETS LESS CURRENT LIABILITIES

931,012

1,084,917

PROVISIONS FOR LIABILITIES

9

32,987

-

NET ASSETS

898,025

1,084,917

CAPITAL AND RESERVES

Called up share capital

24,875

24,875

Capital redemption reserve

75,125

75,125

Retained earnings

798,025

984,917

SHAREHOLDERS' FUNDS

898,025

1,084,917

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2026 and were signed on its behalf by:

C J Lee - Director

1.	STATUTORY INFORMATION

The Trevor Patrick Partnership 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 represents net invoiced sales of completed projects during the year together with the relevant proportion of contract receivables at the year end date and taking into account contract receivables included in the prior financial period.

TANGIBLE FIXED ASSETS

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

Plant and machinery etc

-

25% on cost and 20% on cost

Tangible fixed assets are recognised at historical cost.

INVESTMENTS IN SUBSIDIARIES

Investments in subsidiary undertakings are recognised at cost.

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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

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.

CONTRACT RECOVERABLES

Amounts recoverable on contract are recognised in the financial statements for work performed prior to the year end but not billed until after the balance sheet date. For contracts that are part completed a proportion of the invoice value is recognised equal to the proportion of work performed before the year end date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

267,132

Additions

32,786

Disposals

(159,391

)

At 31 December 2025

140,527

DEPRECIATION

At 1 January 2025

179,283

Charge for year

28,105

Eliminated on disposal

(119,437

)

At 31 December 2025

87,951

NET BOOK VALUE

At 31 December 2025

52,576

At 31 December 2024

87,849

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

100

NET BOOK VALUE

At 31 December 2025

100

At 31 December 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

593,150

471,112

Other debtors

132,995

137,208

726,145

608,320

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

260,270

196,105

Taxation and social security

250,622

244,481

Other creditors

113,381

161,943

624,273

602,529

8.	LEASING AGREEMENTS

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

31.12.25

31.12.24

£

£

Within one year

122,080

22,080

Between one and five years

107,360

-

229,440

22,080

9.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

2,987

-

Other provisions

30,000

-

32,987

-

Deferred

tax

£

Movement in year

2,987

Balance at 31 December 2025

2,987

In respect of provisions, the directors have taken advantage of FRS 102 section 21.17.

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £367,936 (2024 - £260,314) were paid to the directors .

11.	ULTIMATE CONTROLLING PARTY

During the period under review, the company was under the control of M. S. Powell, N. A. Powell and C. J. Lee.