Trinity Personnel Limited


Directors	Mr N Burrows
	Mrs D Moberley-Harris
	Mr E Morse-Brown
	Mr P Westwood


Company Secretary	Mr E Morse-Brown


Registered Address	75 High Street
	Amblecote
	Stourbridge
	DY8 4LY


Registered Number	02905547 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	4		39,587		64,589
Tangible assets	5		8,554		11,110
			48,141		75,699
Current assets
Debtors	6	232,881		129,792
Cash at bank and on hand		51,196		218,912
		284,077		348,704
Creditors amounts falling due within one year	7	(245,049)		(337,716)
Net current assets (liabilities)			39,028		10,988
Total assets less current liabilities			87,169		86,687
Provisions for liabilities			(2,139)		(2,777)
Net assets			85,030		83,910
Capital and reserves
Called up share capital			106		104
Profit and loss account			84,924		83,806
Shareholders' funds			85,030		83,910

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 11 November 2025, and are signed on its behalf by:

Mrs D Moberley-Harris
Director
Registered Company No. 02905547

Trinity Personnel Limited

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	15
	Fixtures and fittings	15

2.	Average number of employees


		2025		2024
	Average number of employees during the year	11		12

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 24	500,039
	At 31 March 25	500,039
	Amortisation and impairment
	At 01 April 24	435,450
	Charge for year	25,002
	At 31 March 25	460,452
	Net book value
	At 31 March 25	39,587
	At 31 March 24	64,589

5.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	77,406
	At 31 March 25	77,406
	Depreciation and impairment
	At 01 April 24	66,296
	Charge for year	2,556
	At 31 March 25	68,852
	Net book value
	At 31 March 25	8,554
	At 31 March 24	11,110

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	223,057	121,991
Other debtors	9,824	7,801
Total	232,881	129,792

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	3,596	4,312
Taxation and social security	60,730	41,444
Other creditors	180,723	291,960
Total	245,049	337,716


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.