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Registered number: 03262845 TRINITY GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
TRINITY GROUP LIMITED REGISTERED NUMBER: 03262845 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 7,415 |  | 13,236
Investments | 6 |  | 436,722 |  | 436,722
|  |  | 444,137 |  | 449,958
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 360,071 |  | 318,103 |
Cash at bank and in hand | 8 | 51,770 |  | 101,412 |
|  | 411,841 |  | 419,515 |
Creditors: amounts falling due within one year | 9 | (133,752) |  | (252,551) |
Net current assets |  |  | 278,089 |  | 166,964
Total assets less current liabilities |  |  | 722,226 |  | 616,922
Creditors: amounts falling due after more than one year | 10 |  | - |  | (4,891)
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (1,854) |  | (3,309) |
|  |  | (1,854) |  | (3,309)
Net assets |  |  | 720,372 |  | 608,722
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 270,000 |  | 270,000
Profit and loss account |  |  | 450,372 |  | 338,722
|  |  | 720,372 |  | 608,722
Page 1
TRINITY GROUP LIMITED REGISTERED NUMBER: 03262845 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 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 income statement 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 by:
................................................ Timothy Halfacree
Director
Date: 24 March 2026
The notes on pages 4 to 14 form part of these financial statements. Page 2
TRINITY GROUP LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 31 December 2023 | 270,000 | 275,129 | 545,129
Comprehensive income for the year |  |  |
Profit for the year | - | 63,593 | 63,593
At 31 December 2024 | 270,000 | 338,722 | 608,722
Comprehensive income for the year |  |  |
Profit for the year | - | 111,650 | 111,650
At 31 December 2025 | 270,000 | 450,372 | 720,372
| The notes on pages 4 to 14 form part of these financial statements.
Page 3
TRINITY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Trinity Group Limited ("the Company") is a private limited company, limited by shares, incorporated in England and Wales. The address of the registered office and primary place of business is 7 Pancras Square, London , England, N1C 4AG. The company’s registration number is 03262845. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
Global geopolitical developments, including ongoing conflicts in parts of Eastern Europe and the Middle East, together with trade and tariff measures introduced in certain jurisdictions, have contributed to continued economic and market uncertainty. Such conditions may influence investor sentiment and activity levels in global financial markets. The Company’s principal activity is the provision of services to fund managers, companies and related counterparties. The Company does not operate as an investment vehicle and does not deploy capital into managed portfolios. The Company does not have clients domiciled in Eastern Europe or Russia. While certain investors in client-managed structures are based in the Middle East, those investors contract directly with the relevant fund managers and companies rather than with the Company. The Directors have assessed the Company’s current financial position, cash reserves, contracted income and forecast cash flows for a period of at least twelve months from the date of approval of the financial statements. Based on this assessment, the Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis. Page 4
TRINITY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. 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. Non-monetary 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. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Income Statement within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 5
TRINITY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 6
TRINITY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 33% |
|  |  |  | Office equipment | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Valuation of investments
Investments are recognised initially at cost, including any directly attributable transaction costs. Investments that qualify as non-monetary items, such as equity instruments, are subsequently measured at cost less impairment, unless the Company has elected to measure them at fair value through profit or loss in accordance with FRS 102. Where investments are carried at cost, they are not retranslated at the balance sheet date, even if denominated in a foreign currency, as non-monetary items measured at cost are translated using the historic exchange rate applicable at the date of the transaction. Where the fair value option is applied, investments are measured at fair value at each reporting date, with changes in fair value recognised in profit or loss. When an investment measured at fair value is denominated in a foreign currency, it is translated at the exchange rate on the date the fair value is determined, as required for non-monetary items measured at fair value. The Company assesses at each reporting date whether there is any indication that investments carried at cost may be impaired. If such an indication exists, the Company estimates the recoverable amount of the investment and recognises an impairment loss where the recoverable amount is lower than the carrying amount.
| 2.11 | Employment benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Page 7
TRINITY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.12 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.13 | 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.
| 2.14 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.15 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 8 (2024 - 8).
Page 8
TRINITY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Taxation
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax |  |
| Current tax on profits for the year | 40,091 | 24,143
|  | 40,091 | 24,143
| Total current tax | 40,091 | 24,143
| Deferred tax |  |
| Origination and reversal of timing differences | (1,455) | 76
| Total deferred tax | (1,455) | 76
| Tax on profit | 38,636 | 24,219
| Factors affecting tax charge for the year
| There were no factors that affected the tax charge for the year which has been calculated on the profits on ordinary activities before tax at the standard rate of corporation tax in the UK of 25% (2024 - 25%).
| Factors that may affect future tax charges
There were no factors that may affect future tax charges. Page 9
TRINITY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 10,694 | 44,360 | 55,054
| Additions | - | 1,629 | 1,629
| At 31 December 2025 | 10,694 | 45,989 | 56,683
| Depreciation |  |  |
| At 1 January 2025 | 10,669 | 31,149 | 41,818
| Charge for the year | 25 | 7,425 | 7,450
| At 31 December 2025 | 10,694 | 38,574 | 49,268
| Net book value |  |  |
| At 31 December 2025 | - | 7,415 | 7,415
| At 31 December 2024 | 25 | 13,211 | 13,236
Page 10
TRINITY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Fixed asset investments
| This investment represents a minority interest in an unlisted investment. Movements in fixed asset investments
|  | Investments other than loans
|  | £
| Cost or valuation |
| At 1 January 2025 | 436,722
| At 31 December 2025 | 436,722
| Investments are treated as non-monetary items and are carried at cost.
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 9,587 | 38,455
| Amounts owed by group undertakings | 268,254 | 250,348
| Other debtors | 17,712 | 15,019
| Prepayments and accrued income | 64,518 | 14,281
|  | 360,071 | 318,103
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 51,770 | 101,412
| Less: bank overdrafts | - | (79)
|  | 51,770 | 101,333
Page 11
TRINITY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 79
| Bank loans | 5,000 | 10,000
| Trade creditors | 17,270 | 10,616
| Amounts owed to group undertakings | - | 65,979
| Corporation tax | 40,091 | 24,143
| Other taxation and social security | 57,746 | 77,787
| Other creditors | 2,360 | 50,522
| Accruals and deferred income | 11,285 | 13,425
|  | 133,752 | 252,551
10. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 4,891
|  | - | 4,891
11. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (3,309)
| Charged to profit or loss | 1,455
| At end of year | (1,854)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (1,854) | (3,309)
|  | (1,854) | (3,309)
Page 12
TRINITY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
12. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 270,000 (2024 - 270,000) Ordinary shares of £1.00 each | 270,000 | 270,000
13. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £6,573. Contributions totalling £Nil were payable to the fund at the reporting date and are included in creditors.
14. | Commitments under operating leases
| At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 27,048 | 48,760
| Between 2 and 5 years | - | 27,048
|  | 27,048 | 75,808
15. | Related party transactions
| Trinity Overseas Limited (Isle of Man) During the year Trinity Group Limited paid expenses on behalf of Trinity Overseas Limited (Isle of Man) of £12,425 (2024: £18,665). As at the year end Trinity Group Limited was owed £135,667 (2024: £123,242) by Trinity Overseas Limited (Isle of Man). Trinity Group Finance Ltd (Ireland) During the year Trinity Group Limited paid expenses on behalf of Trinity Group Finance Ltd (Ireland) of £5,478 (2024: £4,131). As at the year end Trinity Group Limited was owed £132,585 (2024: £127,107) by Trinity Group Finance Ltd (Ireland). Trinity Strategic Advisors Limited During the year Trinity Group Limited repaid £65,979 (2024: £0) to Trinity Strategic Advisors Limited. As at the year end Trinity Group Limited owed Trinity Strategic Advisors Limited £Nil (2024: £65,979).
Page 13
TRINITY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
16. | Controlling party
The ultimate controlling party is Trinity Group Finance Ltd.
Page 14