REGISTERED NUMBER: 08801005 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Trentside Products (Holdings) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

10

DIRECTOR:

M Allen

REGISTERED OFFICE:

Unit 1

Maycroft Gardens

Huthwaite

Nottinghamshire

NG17 2TL

REGISTERED NUMBER:

08801005 (England and Wales)

ACCOUNTANTS:

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

FIXED ASSETS

Tangible assets

5

3,872

2,811

Investments

6

56,001

30,151

Investment property

7

1,547,496

1,547,496

1,607,369

1,580,458

CURRENT ASSETS

Debtors

8

3,552,247

3,129,348

Cash at bank

608,357

925,419

4,160,604

4,054,767

CREDITORS

Amounts falling due within one year

9

250,751

124,216

NET CURRENT ASSETS

3,909,853

3,930,551

TOTAL ASSETS LESS CURRENT LIABILITIES

5,517,222

5,511,009

CAPITAL AND RESERVES

Called up share capital

10

100

150

Capital redemption reserve

50

-

Retained earnings

5,517,072

5,510,859

SHAREHOLDERS' FUNDS

5,517,222

5,511,009

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 director acknowledges his 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 Profit & loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2026 and were signed by:

M Allen - Director

1.	STATUTORY INFORMATION

Trentside Products (Holdings) 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements, are disclosed below

These policies have been consistently applied to all the years presented, unless otherwise stated.

Cashflow statement exemption

The company has availed of the exemption contained in Section 1A of FRS 102 and as a result has elected not to prepare a cash flow statement.

Preparation of consolidated financial statements

The financial statements contain information about Trentside Products (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates

In the application of the company's accounting policies, which are described in the accounting policies below, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Judgements

In preparing these financial statements, the directors have made the following key judgements that have a significant effect on the amounts recognised in the financial statements as described below.

- Classification of investment properties

The company holds a number of investment properties and accounts for such properties in accordance with the accounting policy set out in the investment property policy below. The relevant property is accounted for in accordance with FRS 102 Section 16 and the company accounts for the fair value change through the income statement as other operating income or expense.

The key assumptions used to determine the fair value of the properties are provided in the investment property accounting policy.

Estimates and assumptions

The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The Company based its assumptions and estimates on parameters available when the financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are beyond the control of the Company. Such changes are reflected in the assumptions when they occur.

a) Valuation of investment properties

The company carries its investment properties at fair value, with changes in fair value being recognised in the statement of profit or loss. For investment properties, a valuation methodology based on expected yield rates was considered for the year. In addition, the company measures land and buildings at revalued amounts with changes in fair value being recognised in other comprehensive income. Land and buildings were valued by reference to market-based evidence, using comparable prices adjusted for specific market factors such as nature, location and condition of the property where the directors consider it applicable.

Revenue recognition

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

Rental income

Income from property rental is recognised on a straight-line basis over the term of the agreement.

Dividend income

Dividend income is recognised when the right to receive payment is established.

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

-

50% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Property is held to earn rental income rather than for the purpose of the company's principal activities is classified as Investment property. Such properties are held for their long term investment potential.

Investment properties are accounted for as follows:

Investment properties are measured initially at cost, including transaction costs and any directly attributable expenditure. Subsequent to initial recognition, investment properties are stated at fair value, where such properties can be measured reliably and which reflects market conditions at the reporting date. The surplus or deficit on revaluation is recognised in the profit and loss account accumulated in the profit and loss reserve unless a deficit below original cost, or its reversal, on an individual investment property is expected to be permanent, in which case it is recognised in the profit and loss account for the year, including the corresponding tax effect.

Fair values are determined based on an annual evaluation by either the directors or an independent professional third party valuer where the directors assess there is likely to be a material change in value. No depreciation is provided in respect of investment properties.

Investment properties are derecognised either when they have been disposed of or when they are permanently withdrawn from use and no future economic benefit is expected from their disposal. The difference between the net disposal proceeds and the carrying amount of the asset is recognised in profit or loss in the period of derecognition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & loss account, 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.

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.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

4,049

Additions

4,107

At 31 December 2025

8,156

DEPRECIATION

At 1 January 2025

1,238

Charge for year

3,046

At 31 December 2025

4,284

NET BOOK VALUE

At 31 December 2025

3,872

At 31 December 2024

2,811

6.	FIXED ASSET INVESTMENTS

31.12.25

31.12.24

£

£

Shares in group undertakings

1

151

Other investments not loans

56,000

30,000

56,001

30,151

Additional information is as follows:

Shares in

group

undertakings

£

COST

At 1 January 2025

151

Disposals

(150

)

At 31 December 2025

1

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

151

Investments (neither listed nor unlisted) were as follows:

31.12.25

31.12.24

£

£

Other investments

56,000

30,000

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

1,547,496

NET BOOK VALUE

At 31 December 2025

1,547,496

At 31 December 2024

1,547,496

The director considers the carrying value of the properties represent the fair value of the properties at the year end. Fair values is determined having regard to recent market transactions for similar properties in the same location as the company’s investment properties.

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed by group undertakings

893,709

3,006,417

Other debtors

1,622,676

5,000

Directors' current accounts

1,035,862

-

Tax

-

117,931

3,552,247

3,129,348

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other loans

220,834

-

Trade creditors

-

828

Amounts owed to group undertakings

-

120,834

Tax

29,917

2,056

Directors' current accounts

-

498

250,751

124,216

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

10

Ordinary B

£1

10

8

(31.12.24 - 8 )

65

Ordinary A

£1

65

115

(31.12.24 - 115 )

10

Ordinary C

£1

10

9

(31.12.24 - 9 )

10

Ordinary D

£1

10

9

(31.12.24 - 9 )

5

Ordinary E

£1

5

9

(31.12.24 - 9)

100

150

The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the company. All ordinary shares rank equally with regard to the company's residual assets.

Called-up share capital represents the nominal value of shares that have been issued.

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

M Allen

Balance outstanding at start of year

(499

)

(114,535

)

Amounts advanced

1,118,746

359,048

Amounts repaid

(82,385

)

(245,012

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,035,862

(499

)

The directors loan is unsecured and repayable on demand. The loan was repaid in the following accounting period. Interest was charged on the loan balance at the official HMRC rate of interest.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Trentside Products (Holdings) Limited for the year ended 31 December 2025 which comprise the Profit & loss account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Trentside Products (Holdings) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Trentside Products (Holdings) Limited and state those matters that we have agreed to state to the director of Trentside Products (Holdings) Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Trentside Products (Holdings) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Trentside Products (Holdings) Limited. You consider that Trentside Products (Holdings) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Trentside Products (Holdings) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

18 September 2026