Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 0 2024-01-01 false Investment holding 0 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14213662 2024-01-01 2024-12-31 14213662 2023-01-01 2023-12-31 14213662 2024-12-31 14213662 2023-12-31 14213662 2023-01-01 14213662 c:Director1 2024-01-01 2024-12-31 14213662 d:CurrentFinancialInstruments 2024-12-31 14213662 d:CurrentFinancialInstruments 2023-12-31 14213662 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 14213662 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14213662 d:ShareCapital 2024-01-01 2024-12-31 14213662 d:ShareCapital 2024-12-31 14213662 d:ShareCapital 2023-01-01 2023-12-31 14213662 d:ShareCapital 2023-12-31 14213662 d:ShareCapital 2023-01-01 14213662 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 14213662 d:RetainedEarningsAccumulatedLosses 2024-12-31 14213662 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 14213662 d:RetainedEarningsAccumulatedLosses 2023-12-31 14213662 d:RetainedEarningsAccumulatedLosses 2023-01-01 14213662 c:OrdinaryShareClass1 2024-01-01 2024-12-31 14213662 c:OrdinaryShareClass1 2024-12-31 14213662 c:OrdinaryShareClass1 2023-12-31 14213662 c:OrdinaryShareClass2 2024-01-01 2024-12-31 14213662 c:OrdinaryShareClass2 2024-12-31 14213662 c:OrdinaryShareClass2 2023-12-31 14213662 c:OrdinaryShareClass3 2024-01-01 2024-12-31 14213662 c:OrdinaryShareClass3 2024-12-31 14213662 c:OrdinaryShareClass3 2023-12-31 14213662 c:OrdinaryShareClass4 2024-01-01 2024-12-31 14213662 c:OrdinaryShareClass4 2024-12-31 14213662 c:OrdinaryShareClass4 2023-12-31 14213662 c:FRS102 2024-01-01 2024-12-31 14213662 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 14213662 c:FullAccounts 2024-01-01 2024-12-31 14213662 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14213662 2 2024-01-01 2024-12-31 14213662 6 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14213662 TRINITY HOLDCO (CW) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
TRINITY HOLDCO (CW) LIMITED REGISTERED NUMBER: 14213662 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 1 |  | 1
|  |  | 1 |  | 1
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 16,457,304 |  | 15,547,704 |
Cash at bank and in hand | 7 | 941,488 |  | 2,344,843 |
|  | 17,398,792 |  | 17,892,547 |
Creditors: amounts falling due within one year | 8 | (10,543) |  | (506,000) |
Net current assets |  |  | 17,388,249 |  | 17,386,547
Total assets less current liabilities |  |  | 17,388,250 |  | 17,386,548
Net assets |  |  | 17,388,250 |  | 17,386,548
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 18,226,908 |  | 18,226,908
Profit and loss account |  |  | (838,658) |  | (840,360)
Total equity |  |  | 17,388,250 |  | 17,386,548
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 year 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. 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 comprehensive income 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 on 19 September 2025.
Nicholas Harry Jacobs
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TRINITY HOLDCO (CW) LIMITED REGISTERED NUMBER: 14213662 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024
Director
The notes on pages 4 to 8 form part of these financial statements. Page 2
TRINITY HOLDCO (CW) LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2024 | 18,226,908 | (840,360) | 17,386,548
Comprehensive income for the year |  |  |
Profit for the year | - | 1,702 | 1,702
Total comprehensive income for the year | - | 1,702 | 1,702
At 31 December 2024 | 18,226,908 | (838,658) | 17,388,250
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2023
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2023 | 17,168,908 | (792,691) | 16,376,217
Comprehensive loss for the year |  |  |
Loss for the year | - | (47,669) | (47,669)
Total comprehensive loss for the year | - | (47,669) | (47,669)
Transactions with owners |  |  |
Shares issued during the year | 1,058,000 | - | 1,058,000
Total transactions with owners | 1,058,000 | - | 1,058,000
At 31 December 2023 | 18,226,908 | (840,360) | 17,386,548
| The notes on pages 4 to 8 form part of these financial statements.
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TRINITY HOLDCO (CW) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Trinity Holdco (CW) Limited is a private limited company incorporated in England with the company number 14213662. The financial statements are for year ended 31 December 2024. The Company's registered office is 9th Floor, 80 Mosley Street, Manchester, England, M2 3FX. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | 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.
| 2.3 | Going concern
These financial statements have been prepared on a going concern basis. The Company is dependent upon the continued financial support of the shareholder to continue operating and to meet its liabilities as they fall due. The shareholder agrees to continue to provide financial support to the Company and not to call on the shareholder loan until such a time as the Company is in a position to repay the loan. Accordingly the directors have prepared the accounts under the going concern concept. No material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the directors.
| 2.4 | Foreign currency translation
Functional and presentation currency The Company's functional currency is pound sterling in which the financial statements are presented. This is rounded to the nearest pound. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Nonmonetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Page 4
TRINITY HOLDCO (CW) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.7 | 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 in the Company's balance sheet 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 debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured a the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Page 5
TRINITY HOLDCO (CW) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.7 | Financial instruments (continued)
Basic financial liabilities (continued) Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payments isdue within one year of less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
No significant judgements have had to be made by the directors in preparing these financial statements.
4. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2023: £Nil).
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2024 | 1
| At 31 December 2024 | 1
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TRINITY HOLDCO (CW) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Debtors: amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 16,457,292 | 15,547,692
| Other debtors | 12 | 12
|  | 16,457,304 | 15,547,704
| Please refer to note 10 for breakdown of amounts owed by group undertakings.
7. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 941,488 | 2,344,843
|  | 941,488 | 2,344,843
8. | Creditors: amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 7,243 | 2,700
| Shareholder loans | - | 500,000
| Accruals | 3,300 | 3,300
|  | 10,543 | 506,000
| Please refer to note 10 for breakdown of shareholder loans.
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TRINITY HOLDCO (CW) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
9. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2,865,033 (2023 - 2,865,033) A1 Ordinary shares of £1.0000 each | 2,865,033 | 2,865,033
|  | 15,358,000 (2023 - 15,358,000) B Preferred share shares of £1.0000 each | 15,358,000 | 15,358,000
|  | 18,400 (2023 - 18,400) C Ordinary shares of £0.0001 each | 2 | 2
|  | 3,873 (2023 - 3,873) A2 Ordinary shares of £1.0000 each | 3,873 | 3,873
|  |  | 18,226,908 | 18,226,908
10. | Related party transactions
| Included in debtors: amounts owed by group undertakings is £16,456,512 (2023: £15,546,912) owed from Trinity Interco (CW) Limited, the Company's sole subsidiary. The loan is interest free, unsecured and repayable on demand. Included in debtors: amounts owed by group undertakings is £780 (2023: £780) owed by Taurus Trinity Limited, the Company's parent company. The loan is interest free, unsecured and repayable on demand. Included in creditors: shareholder loans is £nil (2023: £500,000) owed to Trinity Finco (CW) Limited, one of the Company's existing shareholders. There were no other related party transactions outside the normal course of business.
11. | Controlling party
As at the year end date, Trinity Holdco (CW) Limited is owned by Taurus Trinity Limited and Trinity Finco (CW) Limited, both of which are incorporated in the United Kingdom. The ultimate controlling party is considered to be Taurus Trinity Limited due to its majority shareholding.
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