Acorah Software Products - Accounts Production 16.0.110 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 SC684871 Mr Lewis Atkins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC684871 2024-01-31 SC684871 2025-01-31 SC684871 2024-02-01 2025-01-31 SC684871 frs-core:CurrentFinancialInstruments 2025-01-31 SC684871 frs-core:MotorVehicles 2025-01-31 SC684871 frs-core:MotorVehicles 2024-02-01 2025-01-31 SC684871 frs-core:MotorVehicles 2024-01-31 SC684871 frs-core:ShareCapital 2025-01-31 SC684871 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 SC684871 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 SC684871 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 SC684871 frs-bus:SmallEntities 2024-02-01 2025-01-31 SC684871 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 SC684871 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 SC684871 frs-bus:Director1 2024-02-01 2025-01-31 SC684871 frs-countries:Scotland 2024-02-01 2025-01-31 SC684871 2023-01-31 SC684871 2024-01-31 SC684871 2023-02-01 2024-01-31 SC684871 frs-core:CurrentFinancialInstruments 2024-01-31 SC684871 frs-core:ShareCapital 2024-01-31 SC684871 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: SC684871
Trio Espresso Ltd
Financial Statements
For The Year Ended 31 January 2025
A&A Accounting Limited
1037 Sauchiehall Street
Glasgow
G3 7TZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: SC684871
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,861 7,861
7,861 7,861
CURRENT ASSETS
Debtors 5 225 225
Cash at bank and in hand 1,049 1,049
1,274 1,274
Creditors: Amounts Falling Due Within One Year 6 (24,960 ) (24,960 )
NET CURRENT ASSETS (LIABILITIES) (23,686 ) (23,686 )
TOTAL ASSETS LESS CURRENT LIABILITIES (15,825 ) (15,825 )
NET LIABILITIES (15,825 ) (15,825 )
CAPITAL AND RESERVES
Called up share capital 7 10,120 10,120
Profit and Loss Account (25,945 ) (25,945 )
SHAREHOLDERS' FUNDS (15,825) (15,825)
Page 1
Page 2
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Lewis Atkins
Director
04/02/2025
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Trio Espresso Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC684871 . The registered office is 0/2, 15 Roslea Drive, Glasgow, G31 2LQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 10%
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 2)
- 2
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 February 2024 11,230
As at 31 January 2025 11,230
Depreciation
As at 1 February 2024 3,369
As at 31 January 2025 3,369
Net Book Value
As at 31 January 2025 7,861
As at 1 February 2024 7,861
5. Debtors
2025 2024
£ £
Due within one year
Other taxes and social security 225 225
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Director's loan account 24,960 24,960
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10,120 10,120
Page 3