ACCOUNTS - Final Accounts preparation

Registered number: 07082246

PARIS SMITH TRUST CORPORATION LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

PARIS SMITH TRUST CORPORATION LIMITED

REGISTERED NUMBER: 07082246

BALANCE SHEET

AS AT 31 MARCH 2026

	2026	2025
Note	£	£


Current assets
Debtors: amounts falling due within one year	4	150,000	150,000
Cash at bank and in hand		100,000	100,000
Net assets		250,000	250,000

Capital and reserves
Called up share capital	5	250,000	250,000
		250,000	250,000

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

G H Miles

Director

Date: 14 August 2026

The notes on pages 2 to 3 form part of these financial statements.

Page 1

PARIS SMITH TRUST CORPORATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Paris Smith Trust Corporation Limited is a private company limited by shares and incorporated in England and Wales under the Companies Act 2006. The address of the registered office is given on the company information page and the nature of the company's operations and its principal activities are set out in the directors' report.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies (see note 3).

The presentation and functional currency of these financial statements is GBP. Values are rounded to the nearest pound.

The following principal accounting policies have been applied:

2.2

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

The directors have made no significant judgments in preparing these financial statements.

Debtors

					2026	2025
					£	£


Called up share capital not paid	150,000	150,000

Page 2

PARIS SMITH TRUST CORPORATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

5.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

2 (2025 - 2) ordinary shares of £1 each	2	2

Allotted, called up and partly paid

249,998 (2025 - 249,998) other shares of £1 each	249,998	249,998

Reserves

The company's capital and reserves are as follows:

Called up share capital

Called up share capital represents the nominal value of the shares issued.

7.	Related party transactions
	At 31 March 2026, £150,000 (2025 - £150,000) was owed by Paris Smith LLP relating to called up share capital not paid. The assets of the company are held as security in the form of an intercompany guarantee to support the long-term bank loan of £100,000 in Paris Smith LLP.

8.	Controlling party

The company is a subsidiary of Paris Smith LLP, which is the ultimate parent company and controlling party. The financial statements of Paris Smith LLP may be obtained from Companies House. The registered office address of Paris Smith LLP is 1 London Road, Southampton, Hampshire, SO15 2AE.

Paris Smith LLP is exempt from preparing consolidated financial statements under the Companies Act 2006 as under section 405, Paris Smith Trust Corporation Limited is permitted to be excluded from consolidation.

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