Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-31Mr G Y Fulford2truetrueThe principal activity of the company is that of a holding company.2023-09-19falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC783109 2023-09-18 SC783109 2023-09-19 2024-03-31 SC783109 2022-04-01 2023-09-18 SC783109 2024-03-31 SC783109 c:Director1 2023-09-19 2024-03-31 SC783109 d:ShareCapital 2024-03-31 SC783109 c:OrdinaryShareClass1 2023-09-19 2024-03-31 SC783109 c:OrdinaryShareClass1 2024-03-31 SC783109 c:OrdinaryShareClass2 2023-09-19 2024-03-31 SC783109 c:OrdinaryShareClass2 2024-03-31 SC783109 c:OrdinaryShareClass3 2023-09-19 2024-03-31 SC783109 c:OrdinaryShareClass3 2024-03-31 SC783109 c:OrdinaryShareClass4 2023-09-19 2024-03-31 SC783109 c:OrdinaryShareClass4 2024-03-31 SC783109 c:Micro-entities 2023-09-19 2024-03-31 SC783109 c:AuditExempt-NoAccountantsReport 2023-09-19 2024-03-31 SC783109 c:FullAccounts 2023-09-19 2024-03-31 SC783109 c:PrivateLimitedCompanyLtd 2023-09-19 2024-03-31 SC783109 e:PoundSterling 2023-09-19 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC783109














TRIFOLIATA LTD





UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 31 MARCH 2024

 
TRIFOLIATA LTD
 

CONTENTS



Page
Balance sheet
1


 
TRIFOLIATA LTD
REGISTERED NUMBER:SC783109

BALANCE SHEET
AS AT 31 MARCH 2024

2024
Note
£

Fixed assets
  

Investments
  
6

  
6

  

Total assets less current liabilities
  
 
6

  

Net assets
  
6


Capital and reserves
  

Called up share capital 
  
6

  
6


Notes


General information

Trifoliata Ltd is a private company limited by shares incorporated in the United Kingdom. The registered office is Mansefield House, Muir of Ord Industrial Estate, Muir of Ord, Ross-Shire, United Kingdom, IV6 7UA. The principal activity of the company is that of a holding company.


Average number of employees

The average monthly number of employees, including directors, during the period was 2.

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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 have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime.

The financial statements have been delivered in accordance with the 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: 




................................................
G Y Fulford
Director

Date: 20 July 2025

Page 1

 
TRIFOLIATA LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.Accounting policies

 
1.1

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
1.2

Going concern

The directors, having made due and careful enquiry, are of the opinion that the company has adequate working capital to execute their operations for at least a period of 12 months from the date of approval of these financial statements. The directors, therefore, have made an informed judgement, at the time of approving the financial statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
As a result, the directors have continued to adopt the going concern basis of accounting in preparing the annual financial statements.

 
1.3

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.


2.


Dividends

2024
£


Dividends declared and paid in the period in respect of Ordinary Shares
23,500


Dividends declared and paid in the period in respect of Ordinary A, Ordinary B and Ordinary C Shares
23,500

47,000

Page 2

 
TRIFOLIATA LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

3.


Share capital

2024
£
Allotted, called up and fully paid


3 Ordinary shares of £1.00 each
3
1 Ordinary A share of £1.00
1
1 Ordinary B share of £1.00
1
1 Ordinary C share of £1.00
1

6


The different classes of Ordinary Share rank pari passu in all respects with the exception of the following:
The Ordinary Shares carry full voting rights. The  Ordinary Shares entitle holders to vote and attend any general meeting of the company, and have entitlement to distribution of assets upon dissolution of the company.
The Ordinary A, B and C Shares do not carry voting rights. Holders of these shares can attend any general meeting of the company however holders cannot vote. There are distribution rights attached to these shares upon dissolution of the company.
Dividends may be paid on an individual category of share at the discretion of the company. Different amounts made be declared and paid in respect of different classes of shares.


4.


Related party transactions

During the period, transactions with related parties consisted of the following: 
 
issue of share capital on incorporation
issue of share capital during the period 
dividends received from investments in Biomatrix Water Solutions Limited; and 
dividends paid to the directors in their capacity as shareholders.

On incorporation, the company issued one Ordinary Share of £1 to Mr G Y Fulford in exchange for one Ordinary Share of £1 in Biomatrix Water Solutions Limited.
During the period, the company issued one Ordinary Share of £1 and one Ordinary A Share of £1 to Mr G Y Fulford in exchange for one Ordinary Share of £1 and one Ordinary A Share of £1 in Biomatrix Water Solutions Limited.
During the period, the company also issued one Ordinary Share of £1, one Ordinary B Share of £1, and one Ordinary C Share of £1 to Ms E J Shaw in exchange for one Ordinary Share of £1, one Ordinary B Share of £1, and one Ordinary C Share of £1 in Biormatrix Water Solutions Limited.
During the period, various dividends were received from the company's wholly-owned subsidiary, Biomatrix Water Solutions Limited, totalling £47,000. On the same day dividends were received, the company declared and paid dividends to the directors in their capacity as shareholders. Dividends in the period were declared and paid equally across all shares irrespective of share classes.


5.


Post balance sheet events

On 29 October 2024, the company's shareholders sold 75% of their investment in the company to Ross-Shire Engineering Limited.

Page 3

 
TRIFOLIATA LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

6.


Controlling party

Until 29 October 2024, the company's controlling party was Mr G Y Fulford, owning 50% of the issued share capital and controlling 67% of the company's voting rights.
On 29 October 2024, through acquisition of share capital, control of the company and its underlying subsidiaries was obtained by the Ross-Shire Engineering group.
From 29 October 2024, the immediate controlling party is Ross-Shire Engineering Limited, a company registered in the United Kingdom. The ultimate parent is Broadway Topco Limited, a company registered in the United Kingdom.

Page 4