Company No: 12403532 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	166,000		166,000
		166,000		166,000
Current assets
Stocks		183,131		176,568
Debtors	4	160,536		203,944
Cash at bank and in hand		816		674
		344,483		381,186
Creditors: amounts falling due within one year	5	( 525,785)		( 554,930)
Net current liabilities		(181,302)		(173,744)
Total assets less current liabilities		(15,302)		(7,744)
Net liabilities		( 15,302)		( 7,744)
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		( 15,402 )		( 7,844 )
Total shareholder's deficit		( 15,302)		( 7,744)

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Trelyn Developments Limited (registered number: 12403532) were approved and authorised for issue by the Director on 29 September 2026. They were signed on its behalf by:

Mr Lory Cordall Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Trelyn Developments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Ground Floor Centenary House, Peninsula Park, Rydon Lane, Exeter, EX2 7XE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Land and buildings

not depreciated

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	0		0

3. Tangible assets

	Land and buildings		Total
	£		£
Cost
At 01 February 2025	166,000		166,000
At 31 January 2026	166,000		166,000
Accumulated depreciation
At 01 February 2025	0		0
At 31 January 2026	0		0
Net book value
At 31 January 2026	166,000		166,000
At 31 January 2025	166,000		166,000

4. Debtors

	2026		2025
	£		£
Amounts owed by connected companies	160,000		172,000
Other debtors	536		31,944
	160,536		203,944

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	192,984		189,757
Amounts owed to director	331,300		364,152
Accruals	1,501		1,021
	525,785		554,930

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100