Registration number: 08058972

Trinity International Education Limited

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 10

Trinity International Education Limited

(Registration number: 08058972)
Balance Sheet as at 30 September 2024

	Note	2024 £	(As restated) 2023 £
Fixed assets
Intangible assets	4	904	2,078
Tangible assets	5	485	1,779
Investments	6	5,742,880	735
		5,744,269	4,592
Current assets
Debtors	7	186,189	398,123
Cash at bank and in hand		102,701	312,547
		288,890	710,670
Creditors: Amounts falling due within one year	8	(1,208,571)	(523,890)
Net current (liabilities)/assets		(919,681)	186,780
Total assets less current liabilities		4,824,588	191,372
Creditors: Amounts falling due after more than one year	8	(4,875,868)	-
Net (liabilities)/assets		(51,280)	191,372
Capital and reserves
Called up share capital	9	10,000	10,000
Retained earnings		(61,280)	181,372
Shareholders' (deficit)/funds		(51,280)	191,372

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 12 September 2025 and signed on its behalf by:
 

......................................... Ms A C Randazzo Director

Trinity International Education Limited

Notes to the Financial Statements for the Period from 1 September 2023 to 30 September 2024

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:
5th Floor, North Side
7/10 Chandos Street
London
W1G 9DQ

These financial statements were authorised for issue by the Board on 12 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 were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland 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.

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..

Disclosure of long or short period

The current financial statements cover an extended accounting period of 13 months, from 1 September 2023 to 30 September 2024, whereas the prior period covered 12 months, from 1 September 2022 to 31 August 2023.

This change was made to align the company's year-end with that of its parent company.

As a result, the comparative figures are not directly comparable to the current period’s results.

Going concern

Subsequent to the year end, the Company has moved towards acting as a holding company for the investments it holds and as a result is generating limited trade moving forwards. After reviewing the Company’s cash requirements for at least 12 months following the approval of these financial statements, the Directors consider that the Company will have sufficient access to financial resources through the investments, which will enable the Company to be able to continue to meet all of it’s liabilities as they fall due. As a result, the Directors have considered it appropriate to prepare the financial statements on a going concern basis.

Trinity International Education Limited

Notes to the Financial Statements for the Period from 1 September 2023 to 30 September 2024

Audit report

The Independent Auditor's Report was unqualified. The Auditors Report includes an other matter paragraph which states that the previous year financial statements are unaudited.

The name of the Senior Statutory Auditor who signed the audit report on 10 October 2025 was James Delve, who signed for and on behalf of PKF Smith Cooper Audit Limited.

.........................................

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

The Company’s functional and presentational currency is GBP. These financial statements have been rounded to the nearest £.
Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

 

Tax

The tax expense for the period comprises current 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 income 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.

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.

Trinity International Education Limited

Notes to the Financial Statements for the Period from 1 September 2023 to 30 September 2024

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
Plant and Machinery	3 Years Straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Company Website	3 Years straight line

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Trinity International Education Limited

Notes to the Financial Statements for the Period from 1 September 2023 to 30 September 2024

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 9 (2023 - 7).

Trinity International Education Limited

Notes to the Financial Statements for the Period from 1 September 2023 to 30 September 2024

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 September 2023	3,252	3,252
At 30 September 2024	3,252	3,252
Amortisation
At 1 September 2023	1,174	1,174
Amortisation charge	1,174	1,174
At 30 September 2024	2,348	2,348
Carrying amount
At 30 September 2024	904	904
At 31 August 2023	2,078	2,078

5	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 September 2023	3,583	3,583
At 30 September 2024	3,583	3,583
Depreciation
At 1 September 2023	1,804	1,804
Charge for the period	1,294	1,294
At 30 September 2024	3,098	3,098
Carrying amount
At 30 September 2024	485	485
At 31 August 2023	1,779	1,779

6	Investments

	2024 £	2023 £
Investments in subsidiaries	5,742,880	735

Trinity International Education Limited

Notes to the Financial Statements for the Period from 1 September 2023 to 30 September 2024