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26 June 2025
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No description of principal activity
2023-09-30
Sage Accounts Production Advanced 2024 - FRS102_2024
1,845
916
609
1,525
320
929
xbrli:pure
xbrli:shares
iso4217:GBP
07638045
2023-09-30
2024-09-27
07638045
2024-09-27
07638045
2023-09-29
07638045
2022-10-01
2023-09-29
07638045
2023-09-29
07638045
2022-09-30
07638045
bus:Director7
2023-09-30
2024-09-27
07638045
bus:Director9
2023-09-30
2024-09-27
07638045
core:WithinOneYear
2024-09-27
07638045
core:WithinOneYear
2023-09-29
07638045
core:ShareCapital
2024-09-27
07638045
core:ShareCapital
2023-09-29
07638045
core:RetainedEarningsAccumulatedLosses
2024-09-27
07638045
core:RetainedEarningsAccumulatedLosses
2023-09-29
07638045
bus:Director1
2023-09-30
2024-09-27
07638045
bus:Director2
2023-09-30
2024-09-27
07638045
bus:SmallEntities
2023-09-30
2024-09-27
07638045
bus:Audited
2023-09-30
2024-09-27
07638045
bus:SmallCompaniesRegimeForAccounts
2023-09-30
2024-09-27
07638045
bus:PrivateLimitedCompanyLtd
2023-09-30
2024-09-27
07638045
bus:FullAccounts
2023-09-30
2024-09-27
07638045
core:ComputerEquipment
2023-09-30
2024-09-27
07638045
core:ComputerEquipment
2024-09-27
07638045
core:ComputerEquipment
2023-09-29
COMPANY REGISTRATION NUMBER:
07638045
Trinity Purchasing UK Limited |
|
Filleted Financial Statements |
|
Trinity Purchasing UK Limited |
|
Statement of Financial Position |
|
27 September 2024
|
27 Sep 24 |
29 Sep 23 |
Note |
£ |
£ |
£ |
£ |
|
|
|
|
|
Fixed assets
Tangible assets |
5 |
|
320 |
|
929 |
|
|
|
|
|
|
Current assets
Debtors |
6 |
60,844 |
|
58,275 |
|
Cash at bank and in hand |
199,792 |
|
224,994 |
|
|
--------- |
|
--------- |
|
|
260,636 |
|
283,269 |
|
|
|
|
|
|
|
Creditors: amounts falling due within one year |
7 |
494,154 |
|
592,459 |
|
|
--------- |
|
--------- |
|
Net current liabilities |
|
233,518 |
|
309,190 |
|
|
--------- |
|
--------- |
Total assets less current liabilities |
|
(
233,198) |
|
(
308,261) |
|
|
--------- |
|
--------- |
Net liabilities |
|
(
233,198) |
|
(
308,261) |
|
|
--------- |
|
--------- |
|
|
|
|
|
|
Capital and reserves
Called up share capital |
|
1 |
|
1 |
Profit and loss account |
|
(
233,199) |
|
(
308,262) |
|
|
--------- |
|
--------- |
Shareholders deficit |
|
(
233,198) |
|
(
308,261) |
|
|
--------- |
|
--------- |
|
|
|
|
|
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements were approved by the
board of directors
and authorised for issue on
26 June 2025
, and are signed on behalf of the board by:
Mr M Carroll |
Mr I Holliday |
Director |
Director |
|
|
Company registration number:
07638045
Trinity Purchasing UK Limited |
|
Notes to the Financial Statements |
|
Period from 30 September 2023 to 27 September 2024
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Gladiator Way, Ascent 4, Farnborough, GU14 6XN, England.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements are prepared on a going concern basis, under the historical cost convention, and comply with the financial reporting standards of the Financial Reporting Council and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.
Debtors
Trade and other debtors including amounts owed by group companies are recognised initially at transaction price. Subsequently those are measured at amortised cost less any provision for impairment. A provision for impairment is established where there is objective evidence that the company will not be able to collect all amounts due according to the original terms of receivables.
Cash and cash equivalents
Cash and equivalents include cash on hand and demand deposits. Bank overdrafts are shown within borrowings in current liabilities on the statement of financial position.
Creditors and accruals
Creditors and accruals are classified as current liabilities if payment is due within one year or less. If not they are presented as non current liabilities. Trade payables are recognised initially at the transition price and subsequently at amortised cost.
Share capital
Ordinary shares are classified as equity
Judgements and key sources of estimation uncertainty
The preparation of these financial statements requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. Judgements and estimates are continually evaluated and are based on historical experiences and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant effect on amounts recognised in the financial statements are discussed below. Allowances for impairment of trade debtors The company estimates the allowance for doubtful receivables based on assessment of specific accounts where the company has objective evidence comprising default in payment terms or significant financial difficulty that certain customers are unable to meet their financial obligations. In these cases, judgement used was based on the best available facts and circumstances including but not limited to, the length of relationship.
Revenue recognition
Turnover is recognised to the extent that the company obtains the right to consideration in exchange for its performance. The turnover shown in the profit and loss account represents the amounts invoiced during the year, exclusive of Value Added Tax, as well as uninvoiced amounts.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the group exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the group exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account. The group exchange rate is updated on a periodic basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
Equipment |
- |
33% straight line |
|
|
|
|
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to nil (2023: nil).
5.
Tangible assets
|
Equipment |
Total |
|
£ |
£ |
Cost |
|
|
At 30 September 2023 and 27 September 2024 |
1,845 |
1,845 |
|
------- |
------- |
Depreciation |
|
|
At 30 September 2023 |
916 |
916 |
Charge for the period |
609 |
609 |
|
------- |
------- |
At 27 September 2024 |
1,525 |
1,525 |
|
------- |
------- |
Carrying amount |
|
|
At 27 September 2024 |
320 |
320 |
|
------- |
------- |
At 29 September 2023 |
929 |
929 |
|
------- |
------- |
|
|
|
6.
Debtors
|
27 Sep 24 |
29 Sep 23 |
|
£ |
£ |
Trade debtors |
17,696 |
37,862 |
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
17,008 |
– |
Other debtors |
26,140 |
20,413 |
|
-------- |
-------- |
|
60,844 |
58,275 |
|
-------- |
-------- |
|
|
|
Amounts owed by group companies are unsecured, interest free and repayable on demand.
7.
Creditors:
amounts falling due within one year
|
27 Sep 24 |
29 Sep 23 |
|
£ |
£ |
Amounts owed to group undertakings |
464,721 |
574,236 |
Social security and other taxes |
18,437 |
7,205 |
Other creditors |
10,996 |
11,018 |
|
--------- |
--------- |
|
494,154 |
592,459 |
|
--------- |
--------- |
|
|
|
Included in amounts owed to group undertakings is a loan of £400,000 which is subject to interest at the rate of 3.781% per annum, and is unsecured and repayable within one year. All other amounts owed to group undertakings are unsecured, interest free and repayable on demand.
8.
Summary audit opinion
The auditor's report dated
26 June 2025
was
unqualified
.
The senior statutory auditor was
Ms Kate Crossan
, for and on behalf of
Lenfestey & Co
.
9.
Related party transactions
The company has taken advantage of the exemption under FRS 102 in relation to disclosure of related party transactions with subsidiary companies within the group.
10.
Ethical standards
In common with many other businesses of our size and nature we use our auditors to assist with the preparation of the statutory financial statements.
11.
Controlling party
The company is a wholly owned subsidiary of
Aramark Investments Ltd
, a company incorporated in the United Kingdom with a registered office address at Office 202, Floor 2 The Lighthouse, 1 Kings Cross Bridge, London, United Kingdom, N1 9NW. The parent of the smallest and largest group in which the results are consolidated is Aramark Inc
., incorporated in the state of Delaware, USA. The consolidated financial statements of Aramark Inc. are available to the public from Aramark, 2400 Market Street, Philadelphia, PA 19103, USA
.