Trendworks Limited


Director	Elina Kopola


Registered Address	42 High Street, Wanstead
	London
	E11 2RJ


Registered Number	07750661 (England and Wales)

Balance Sheet as at
31 July 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		9,030		10,836
Tangible assets	4		666		-
			9,696		10,836
Current assets
Stocks	5	22,800		-
Debtors	6	5,326		23,748
Cash at bank and on hand		12,150		55,480
		40,276		79,228
Creditors amounts falling due within one year	7	(39,083)		(47,026)
Net current assets (liabilities)			1,193		32,202
Total assets less current liabilities			10,889		43,038
Creditors amounts falling due after one year	8		(10,000)		-
Net assets			889		43,038
Capital and reserves
Called up share capital			100		100
Profit and loss account			789		42,938
Shareholders' funds			889		43,038

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 October 2026, and are signed on its behalf by:

Elina Kopola
Director
Registered Company No. 07750661

Trendworks Limited

Notes to the Financial Statements
for the year ended 31 July 2026

1.	Accounting policies

	Statutory information
	Trendworks Limited is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

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

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	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.

Deferred tax

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.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less accumulated amortisation and any impairment losses. Goodwill Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of twenty years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Fixtures and fittings 40% straight line Computer equipment 33% straight line

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 August 25	36,120	36,120
At 31 July 26	36,120	36,120
Amortisation and impairment
At 01 August 25	25,284	25,284
Charge for year	1,806	1,806
At 31 July 26	27,090	27,090
Net book value
At 31 July 26	9,030	9,030
At 31 July 25	10,836	10,836

4.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 August 25	6,198	6,005	12,203
Additions	-	999	999
At 31 July 26	6,198	7,004	13,202
Depreciation and impairment
At 01 August 25	6,198	6,005	12,203
Charge for year	-	333	333
At 31 July 26	6,198	6,338	12,536
Net book value
At 31 July 26	-	666	666
At 31 July 25	-	-	-

5.	Stocks

	2026	2025
	£	£
Work in progress	22,800	-
Total	22,800	-

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	-	18,699
Other debtors	5,326	5,049
Total	5,326	23,748

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	900	1,150
Amounts owed to related parties	37,017	38,087
Taxation and social security	1,166	7,789
Total	39,083	47,026


	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.

8.	Creditors: amounts due after one year

	2026	2025
	£	£
Amounts owed to related parties	10,000	-
Total	10,000	-