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Company registration number: 09684690







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024


TRINITY ROSE ARCHITECTURE LIMITED






































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TRINITY ROSE ARCHITECTURE LIMITED
 


 
COMPANY INFORMATION


Directors
R Mott 
P Mott (appointed 9 April 2024)




Registered number
09684690



Registered office
Trinity House
123 Winchester Road

Chandler's Ford

Eastleigh

Hampshire

SO53 2DR




Independent auditor
Menzies LLP
Chartered Accountants & Statutory Auditor

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


TRINITY ROSE ARCHITECTURE LIMITED
 



CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 5


 


TRINITY ROSE ARCHITECTURE LIMITED
REGISTERED NUMBER:09684690



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors
 4 
150,337
83,297

Cash at bank and in hand
  
16,107
73,417

  
166,444
156,714

Creditors: amounts falling due within one year
 5 
(72,385)
(3,106)

Net current assets
  
 
 
94,059
 
 
153,608

Total assets less current liabilities
  
94,059
153,608

  

Net assets
  
94,059
153,608


Capital and reserves
  

Called up share capital 
  
4
4

Profit and loss account
  
94,055
153,604

  
94,059
153,608


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




R Mott
Director

Date: 26 March 2025

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 


TRINITY ROSE ARCHITECTURE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Trinity Rose Architecture Limited is a private company, limited by shares and incorporated and domiciled in England and Wales within the United Kingdom. The company's registered office is disclosed on the Company Information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 2

 


TRINITY ROSE ARCHITECTURE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of Financial Position 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

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 


TRINITY ROSE ARCHITECTURE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 7).


4.


Debtors

2024
2023
£
£



Trade debtors
76,028
61,059

Amounts owed by group undertakings
68,425
-

Other debtors
4
5,826

Prepayments and accrued income
5,880
8,400

Tax recoverable
-
8,012

150,337
83,297



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
48
906

Amounts owed to group undertakings
60,000
-

Other taxation and social security
1,187
-

Accruals and deferred income
11,150
2,200

72,385
3,106



6.


Post balance sheet events

On 26 April 2024 100% of the share capital in the company was transferred from CEAL Holdings Limited to personal shareholders.
There has been no change in the ultimate ownership of the entity.


7.


Parent company

During the year, the Company was a wholly owned subsidiary of CEAL Holdings Limited whose registered office is
13 Oakmount Road, Chandler's Ford, Eastleigh, Hampshire, United Kingdom, SO53 2LG.
CEAL Holdings Limited is now in voluntary liquidation.
Since the year end, the Company is no longer part of a corporate group. Refer to note 6.
Page 4

 


TRINITY ROSE ARCHITECTURE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Auditor's information

The auditor's report on the financial statements for the year ended 31 March 2024 was unqualified.

The audit report was signed on 26 March 2025 by James Hadfield FCA (Senior Statutory Auditor) on behalf of Menzies LLP.

 
Page 5