REGISTERED NUMBER: 04090941 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

TRAJECTORY CONSULTANCY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J R Long

C B A Long

SECRETARY:

C B A Long

REGISTERED OFFICE:

Beech House

51d School Road

Frampton Cotterell

Bristol

BS36 2BU

REGISTERED NUMBER:

04090941 (England and Wales)

ACCOUNTANTS:

Gravita

Chartered Accountants

6-8 Bath Street

Bristol

BS1 6HL

FIXED ASSETS

Tangible assets

4

8,456

10,147

Investment properties

5

1,420,000

1,495,000

1,428,456

1,505,147

CURRENT ASSETS

Debtors

6

4,579

2,559

Cash at bank and in hand

28,583

27,077

33,162

29,636

CREDITORS

Amounts falling due within one year

7

(26,497

)

(18,575

)

NET CURRENT ASSETS

6,665

11,061

TOTAL ASSETS LESS CURRENT LIABILITIES

1,435,121

1,516,208

PROVISIONS FOR LIABILITIES

(1,607

)

(2,537

)

NET ASSETS

1,433,514

1,513,671

CAPITAL AND RESERVES

Called up share capital

8

200

200

Fair value reserve

9

289,129

364,129

Retained earnings

9

1,144,185

1,149,342

SHAREHOLDERS' FUNDS

1,433,514

1,513,671

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2025 and were signed on its behalf by:

J R Long - Director

1.	COMPANY INFORMATION

Trajectory Consultancy 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.

The company's principal activities and nature of its operations are disclosed in the Directors' Report.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover represents rents receivable, net of value added tax. Rental income is invoiced in advance and recognised over the period to which it relates.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated deprecation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investment properties

Investment properties are shown at their fair value, with any surplus or deficit arising being transferred to the fair value reserve.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include trade and other debtors, and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities, including trade and other creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 August 2024

and 31 July 2025

1,681

12,539

2,158

16,378

DEPRECIATION

At 1 August 2024

1,595

3,484

1,152

6,231

Charge for year

21

1,358

312

1,691

At 31 July 2025

1,616

4,842

1,464

7,922

NET BOOK VALUE

At 31 July 2025

65

7,697

694

8,456

At 31 July 2024

86

9,055

1,006

10,147

5.	INVESTMENT PROPERTIES

Total

£

FAIR VALUE

At 1 August 2024

1,495,000

Revaluations

(75,000

)

At 31 July 2025

1,420,000

NET BOOK VALUE

At 31 July 2025

1,420,000

At 31 July 2024

1,495,000

Fair value at 31 July 2025 is represented by:

£

Valuation in 2009

(21,517

)

Valuation in 2015

45,000

Valuation in 2016

78,564

Valuation in 2017

107,082

Valuation in 2018

120,000

Valuation in 2019

90,000

Valuation in 2020

(110,000

)

Valuation in 2021

145,000

Valuation in 2022

10,000

Valuation in 2023

(100,000

)

Valuation in 2025

(75,000

)

Cost

1,130,871

1,420,000

If investment properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

1,130,871

1,130,871

Investment properties were valued on an open market basis on 31 July 2025 by the directors.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments and accrued income

4,579

2,559

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

478

Corporation tax

14,912

7,659

VAT

2,006

934

Other creditors

5,550

5,550

Directors' current accounts

780

780

Accruals & deferred income

3,249

3,174

26,497

18,575

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2021

2020

value:

£

£

52

Ordinary

£1

52

52

48

A Ordinary

£1

48

48

52

B Ordinary

£1

52

52

48

C Ordinary

£1

48

48

200

200

9.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 August 2024

1,149,342

364,129

1,513,471

Deficit for the year

(20,157

)

(20,157

)

Dividends

(60,000

)

(60,000

)

Investment property revaluation reserve

75,000

-

75,000

Reserve transfer

-

(75,000

)

(75,000

)

At 31 July 2025

1,144,185

289,129

1,433,314