Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-3102024-01-01falseInvestment holding0falsetrueThe 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
Page 1

 
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.

Page 3

 
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




Page 6

 
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.

Page 7

 
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.

Page 8