TR TRADE LTD - Filleted accounts

Registered number

10582868

TR TRADE LTD

Unaudited Filleted Accounts

31 January 2026

TR TRADE LTD
Registered number:		10582868
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		47,322			56,890

Current assets
Stocks		403,250			327,550
Debtors	4	586,986			560,536
Cash at bank and in hand		10,044			10,649
		1,000,280			898,735

Creditors: amounts falling due within one year	5	(564,437)			(500,425)

Net current assets			435,843			398,310

Total assets less current liabilities			483,165			455,200

Creditors: amounts falling due after more than one year	6		(516,440)			(496,445)



Net assets			(33,275)			(41,245)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(33,375)			(41,345)

Shareholder's funds			(33,275)			(41,245)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Rayhan AHMED
Director
Approved by the board on 27 July 2026

Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			8		8


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	100,410		20,000		120,410
	Additions	-		10,455		10,455
	Disposals	-		(8,192)		(8,192)
	At 31 January 2026	100,410		22,263		122,673

	Depreciation
	At 1 February 2025	51,712		11,808		63,520
	Charge for the year	9,740		2,091		11,831
	At 31 January 2026	61,452		13,899		75,351

	Net book value
	At 31 January 2026	38,958		8,364		47,322
	At 31 January 2025	48,698		8,192		56,890


4	Debtors			2026		2025
£					£

	Trade debtors			584,800		557,590
	Other debtors			2,186		2,946
				586,986		560,536


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			3,513		7,231
	Trade creditors			514,200		468,680
	Taxation and social security costs			44,684		24,514
	Other creditors			2,040		-
				564,437		500,425


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			97,837		110,257
	Other taxes, CT & social security			18,103		25,703
	Other creditors			400,500		360,485
				516,440		496,445


7	Other information

	TR TRADE LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Arch, 153 Martha Street
	London
	England
	E1 2PG