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Registration number: 15994402

Trivent Holdings Limited
Unaudited Filleted Financial Statements
for the Period from 2 October 2024 to 31 March 2025

Trivent Holdings Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 7

Trivent Holdings Limited

(Registration number: 15994402)
Balance Sheet as at 31 March 2025

| Note | 2025 £
Fixed assets |  |  |
Tangible assets | 4 |  | 685,576
Investments | 5 |  | 282,126
|  |  | 967,702
Current assets |  |  |
Debtors | 6 | 140,000 |
Cash at bank and in hand |  | 2 |
|  | 140,002 |
Creditors: Amounts falling due within one year | 7 | (141,800) |
Net current liabilities |  |  | (1,798)
Total assets less current liabilities |  |  | 965,904
Provisions for liabilities |  |  | (68,000)
Net assets |  |  | 897,904
Capital and reserves |  |  |
Called up share capital | 9 | 100 |
Revaluation reserve |  | 578,590 |
Retained earnings |  | 319,214 |
Shareholders' funds |  |  | 897,904

For the financial period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 September 2025 and signed on its behalf by:

......................................... N Aked Director

Trivent Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 2 October 2024 to 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
Brown Place
Brown Lane West
Leeds
LS11 0EF

These financial statements were authorised for issue by the Board on 23 September 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' including the disclosure and presentation requirements of Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's functional and presentation currency is pound sterling.

Summary of disclosure exemptions

The company has taken advantage of the exemption under Section 1AC.35 from disclosing transactions and balances
with fellow group undertakings that are wholly owned.

Group accounts not prepared

The company has taken advantage of the exemption in section 398 of the Companies Act 2006 from the requirement to prepare consolidated financial statements, on the grounds that it is a small sized group.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable in respect of rental income. Turnover is shown net of value added tax.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income

Trivent Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 2 October 2024 to 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Freehold buildings | 5% on cost

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Trivent Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 2 October 2024 to 31 March 2025

Financial instruments

Financial assets
Basic financial assets, including trade and other receivables, are initially recognised at transaction price, 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 for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss and any subsequent reversal is recognised in profit or loss.
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
Financial liabilities
Basic financial liabilities, including trade and other payables, 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 at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 0.

Trivent Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 2 October 2024 to 31 March 2025

4 | Tangible assets

| Freehold land and buildings £ | Total £
Cost or valuation
Transfer from subsidiary undertaking | 775,000 | 775,000
At 31 March 2025 | 775,000 | 775,000
Depreciation
Transfer from subsidiary undertaking | 59,616 | 59,616
Charge for the period | 29,808 | 29,808
At 31 March 2025 | 89,424 | 89,424
Carrying amount
At 31 March 2025 | 685,576 | 685,576

Revaluation

The fair value of the company's freehold land and buildings was revalued on 14 March 2022 by an independent valuer. . The name and qualification of the independent valuer are Carter Towler Chartered Surveyors, the valuers are MRICS Chartered (Member of the Royal Institute of Chartered Surveyors).
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £106,986.

5 | Investments

| 2025 £
Investments in subsidiaries | 282,126

Subsidiaries | £
Cost or valuation
Additions | 282,126
Carrying amount
At 31 March 2025 | 282,126

Trivent Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 2 October 2024 to 31 March 2025

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025
Subsidiary undertakings
Trivent Limited | England and Wales | Ordinary shares | 75%

6 | Debtors

Current | 2025 £
Amounts owed by related parties | 140,000
| 140,000

Trivent Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 2 October 2024 to 31 March 2025

7 | Creditors

| Note | 2025 £
Due within one year |  |
Loans and borrowings | 8 | 60,000
Taxation and social security |  | 1,800
Other creditors |  | 80,000
|  | 141,800

8 | Loans and borrowings

Current loans and borrowings

| 2025 £
Other borrowings | 60,000

9 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary shares of £1 each | 100 | 100

At the date of incorporation, the company issued 2 ordinary shares of £1.00 each. On 28 October 2024, the company issued a further 98 ordinary shares at £1.00 each.