Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 financial services holding companies 0 2024-01-01 false 0 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14417057 2024-01-01 2024-12-31 14417057 2023-01-01 2023-12-31 14417057 2024-12-31 14417057 2023-12-31 14417057 1 2024-01-01 2024-12-31 14417057 d:Director1 2024-01-01 2024-12-31 14417057 c:CurrentFinancialInstruments 2024-12-31 14417057 c:CurrentFinancialInstruments 2023-12-31 14417057 c:CurrentFinancialInstruments c:WithinOneYear 2024-12-31 14417057 c:CurrentFinancialInstruments c:WithinOneYear 2023-12-31 14417057 c:ShareCapital 2024-12-31 14417057 c:ShareCapital 2023-12-31 14417057 c:RetainedEarningsAccumulatedLosses 2024-12-31 14417057 c:RetainedEarningsAccumulatedLosses 2023-12-31 14417057 d:OrdinaryShareClass1 2024-01-01 2024-12-31 14417057 d:OrdinaryShareClass1 2024-12-31 14417057 d:OrdinaryShareClass2 2024-01-01 2024-12-31 14417057 d:OrdinaryShareClass2 2024-12-31 14417057 d:OrdinaryShareClass2 2023-12-31 14417057 d:OrdinaryShareClass3 2024-01-01 2024-12-31 14417057 d:OrdinaryShareClass3 2024-12-31 14417057 d:OrdinaryShareClass3 2023-12-31 14417057 d:OrdinaryShareClass4 2024-01-01 2024-12-31 14417057 d:OrdinaryShareClass4 2024-12-31 14417057 d:FRS102 2024-01-01 2024-12-31 14417057 d:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 14417057 d:FullAccounts 2024-01-01 2024-12-31 14417057 d:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14417057 6 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14417057 TAURUS TRINITY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
TAURUS TRINITY LIMITED REGISTERED NUMBER: 14417057 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments in subsidiaries | 4 |  | 15,358,001 |  | 15,358,001
|  |  | 15,358,001 |  | 15,358,001
Creditors: amounts falling due within one year | 5 | (15,557) |  | (10,213) |
Net current liabilities |  |  | (15,557) |  | (10,213)
Total assets less current liabilities |  |  | 15,342,444 |  | 15,347,788
Net assets |  |  | 15,342,444 |  | 15,347,788
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 15,358,001 |  | 15,358,001
Profit and loss account |  |  | (15,557) |  | (10,213)
Total equity |  |  | 15,342,444 |  | 15,347,788
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 by:
Nicholas Harry Jacobs
Director
Date: 19 September 2025
The notes on pages 2 to 5 form part of these financial statements. Page 1
TAURUS TRINITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Taurus Trinity Limited is a private limited company incorporated in England with the company number 14417057. The financial statements are for the year ended 31 December 2024.. The Company's registered office is 10 Queen Street Place, London, United Kingdom, EC4R 1AG. 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 | 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. Page 2
TAURUS TRINITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.5 | 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. 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. Page 3
TAURUS TRINITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
3. | Employees
| The average monthly number of employees, including directors, during the year was nil (2023: nil).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2024 | 15,358,001
| At 31 December 2024 | 15,358,001
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 4,744 | 2,100
| Amounts owed to group undertakings | 6,913 | 4,213
| Accruals and deferred income | 3,900 | 3,900
|  | 15,557 | 10,213
| Amounts owed to group undertakings are unsecured, interest free and repayable on demand.
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TAURUS TRINITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Called up share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2023 - 1 ) A Ordinary share of £0.01 | - | -
|  | 15,358,000 (2023 - 15,358,000) B Ordinary shares of £1.00 each | 15,358,000 | 15,358,000
|  | 70 (2023 - 100) C Ordinary shares of £0.01 each | 1 | 1
|  | 30 (2023 - 30) D Ordinary shares of £0.01 each | - | -
|  |  | 15,358,001 | 15,358,001
| On 28 March 2023, the Company issued 1,058,000 B Ordinary shares of £1 each at par value.
7. | Related party transactions
| The Company has taken exemption under Section 33.1A of FRS 102 not to disclose transactions with other wholly owned group companies on the grounds that 100% of the voting rights in the Company are controlled within that group. There were no related party transactions outside the normal course of business.
8. | Post balance sheet events
There were no material events subsequent to the period end that are required to be disclosed.
9. | Controlling party
As at the year end date, Taurus Trinity Limited is owned by Taurus CD 244 Trinity Digbeth Ltd, which is registered in Jersey. The ultimate controlling party is considered to be Taurus CD 244 Trinity Digbeth Ltd.
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