Company No: 07506984 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Neale Charles Diamond
	Ciaran Robert Leyne

REGISTERED OFFICE	Treviot House
	186-192 High Road
	Ilford
	IG1 1LR
	United Kingdom

COMPANY NUMBER

07506984 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Treviot House
	186-192 High Road
	Ilford
	Essex
	IG1 1LR
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	28,725		4,971
		28,725		4,971
Current assets
Debtors	5	124,203		129,889
Cash at bank and in hand		77,939		80,764
		202,142		210,653
Creditors: amounts falling due within one year	6	( 152,696)		( 192,118)
Net current assets		49,446		18,535
Total assets less current liabilities		78,171		23,506
Creditors: amounts falling due after more than one year	7	( 72,990)		( 14,158)
Provision for liabilities		( 2,679)		( 1,243)
Net assets		2,502		8,105
Capital and reserves
Called-up share capital		577		577
Profit and loss account		1,925		7,528
Total shareholders' funds		2,502		8,105

For the financial year ending 31 January 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 financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Trilogy Designs Limited (registered number: 07506984) were approved and authorised for issue by the Board of Directors on 22 December 2025. They were signed on its behalf by:

Neale Charles Diamond Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Trilogy Designs Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Treviot House, 186-192 High Road, Ilford, IG1 1LR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles	3 years straight line
Fixtures and fittings	15 % reducing balance
Office equipment	5 years straight line
Computer equipment	15 % reducing balance

Leases

The Company as lessee
Rentals under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 February 2024	20,000		20,000
At 31 January 2025	20,000		20,000
Accumulated amortisation
At 01 February 2024	20,000		20,000
At 31 January 2025	20,000		20,000
Net book value
At 31 January 2025	0		0
At 31 January 2024	0		0

4. Tangible assets

	Vehicles		Fixtures and fittings		Office equipment		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 February 2024	0		5,188		28,193		8,305		41,686
Additions	16,863		0		7,682		1,742		26,287
At 31 January 2025	16,863		5,188		35,875		10,047		67,973
Accumulated depreciation
At 01 February 2024	0		5,053		27,088		4,574		36,715
Charge for the financial year	937		20		930		646		2,533
At 31 January 2025	937		5,073		28,018		5,220		39,248
Net book value
At 31 January 2025	15,926		115		7,857		4,827		28,725
At 31 January 2024	0		135		1,105		3,731		4,971
Leased assets included above:
Net book value
At 31 January 2025	15,926		0		0		0		15,926
At 31 January 2024	0		0		0		0		0

5. Debtors

	2025		2024
	£		£
Trade debtors	40,731		60,303
Other debtors	83,472		69,586
	124,203		129,889

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	25,610		12,022
Trade creditors	72,891		139,944
Taxation and social security	9,159		21,567
Obligations under finance leases and hire purchase contracts	5,588		0
Other creditors	39,448		18,585
	152,696		192,118

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	63,040		14,158
Obligations under finance leases and hire purchase contracts	9,950		0
	72,990		14,158

There are no amounts included above in respect of which any security has been given by the small entity.

8. Financial commitments

Other financial commitments

	2025		2024
	£		£
Within 1 year	7,113		0
Between 2 & 3 years	14,226		0
	21,339		0

The loan is secured over the asset it relates too.

9. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Director 1	0		0
Amounts Advanced	42,434		8,838
Amounts Repaid	(8,648)		(35,548)
Director 2	0		0
Amounts Advanced	37,872		27,582
Amounts Repaid	(25,233)		(30,633)

At the year end the balance owing to the company was £78,069 (2024 - £31,644). Interest is charged on loans at the official rate set by HMRC. The loan to the directors are repayable on demand.