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Registered number: 10486067 TRINITY PROPERTY DEVELOPMENTS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
TRINITY PROPERTY DEVELOPMENTS LTD COMPANY INFORMATION
Directors | A L Butterworth
| J M Tillett Butterworth
Registered number | 10486067
Registered office | 7 The Close
| Norwich
| Norfolk
| NR1 4DJ
Accountants | MA Partners LLP
| 7 The Close
| Norwich
| Norfolk
| NR1 4DJ
TRINITY PROPERTY DEVELOPMENTS LTD CONTENTS
| Page
Accountants' report | 1
Balance sheet | 2 - 3
Notes to the financial statements | 4 - 10
TRINITY PROPERTY DEVELOPMENTS LTD CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF TRINITY PROPERTY DEVELOPMENTS LTD FOR THE YEAR ENDED 30 NOVEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Trinity Property Developments Ltd for the year ended 30 November 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of Trinity Property Developments Ltd, as a body, in accordance with the terms of our engagement letter dated 14 May 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Trinity Property Developments Ltd and state those matters that we have agreed to state to the Board of directors of Trinity Property Developments Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Trinity Property Developments Ltd and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Trinity Property Developments Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Trinity Property Developments Ltd. You consider that Trinity Property Developments Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Trinity Property Developments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP 7 The Close Norwich Norfolk NR1 4DJ 7 April 2026 Page 1
TRINITY PROPERTY DEVELOPMENTS LTD REGISTERED NUMBER: 10486067 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 9,168 |  | 5,563
Investment property | 5 |  | 4,920,000 |  | 4,920,000
|  |  | 4,929,168 |  | 4,925,563
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 9,784 |  | 9,509 |
Cash at bank and in hand |  | 26,097 |  | 14,951 |
|  | 35,881 |  | 24,460 |
Creditors: amounts falling due within one year | 7 | (4,192,365) |  | (4,265,107) |
Net current liabilities |  |  | (4,156,484) |  | (4,240,647)
Total assets less current liabilities |  |  | 772,684 |  | 684,916
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (53,189) |  | (53,440)
Net assets |  |  | 719,495 |  | 631,476
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Other reserves | 9 |  | 157,309 |  | 157,309
Profit and loss account | 9 |  | 562,086 |  | 474,067
|  |  | 719,495 |  | 631,476
Page 2
TRINITY PROPERTY DEVELOPMENTS LTD REGISTERED NUMBER: 10486067 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 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 profit and loss account 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 on 7 April 2026.
A L Butterworth
Director
The notes on pages 4 to 10 form part of these financial statements. Page 3
TRINITY PROPERTY DEVELOPMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
The company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The registered office of the company is 7 The Close, Norwich, NR1 4DJ. The principal activity of the company is the development and letting of property, and its activities are undertaken in Norwich, Norfolk. 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 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 | Revenue
Revenue comprises rents receivable during the year, recognised on an accruals basis in accordnace with the period for which rent is due under the terms of the lease. The Company is not registered for Value Added Tax.
| 2.3 | Current and deferred taxation
The tax expenses for the year comprises current and deferred tax. Deferred tax balances are recognised in respect of timing differences that have originated but not reversed by the balance sheet date. Current and deferred tax are determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.4 | 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 | - | 20% | Straight Line
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. Page 4
TRINITY PROPERTY DEVELOPMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.5 | Investment property
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Impairment of financial assets Page 5
TRINITY PROPERTY DEVELOPMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.9 | Financial instruments (continued)
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 is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Other financial instruments Derivatives, including forward exchange contracts, futures contracts and interest rate swaps, are not classified as basic financial instruments. These are initially recognised at fair value on the date the derivative contract is entered into, with costs being charged to the profit or loss. They are subsequently measured at fair value with changes in the profit or loss. Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. This recognition and measurement would also apply to financial instruments where the performance is evaluated on a fair value basis as with a documented risk management or investment strategy. Page 6
TRINITY PROPERTY DEVELOPMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.9 | Financial instruments (continued)
Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 7
TRINITY PROPERTY DEVELOPMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 December 2024 | 27,170
| Additions | 6,476
| At 30 November 2025 | 33,646
| Depreciation |
| At 1 December 2024 | 21,607
| Charge for the year on owned assets | 2,871
| At 30 November 2025 | 24,478
| Net book value |
| At 30 November 2025 | 9,168
| At 30 November 2024 | 5,563
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 December 2024 | 4,920,000
| At 30 November 2025 | 4,920,000
The 2025 valuations were made by the Directors, on an open market value basis.
Page 8
TRINITY PROPERTY DEVELOPMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,776 | 1,488
| Prepayments and accrued income | 8,008 | 8,021
|  | 9,784 | 9,509
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,250 | 1,250
| Corporation tax | 29,540 | 31,890
| Other creditors | 4,158,083 | 4,228,609
| Accruals and deferred income | 3,492 | 3,358
|  | 4,192,365 | 4,265,107
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 20 'A' ordinary shares of £1.00 each | 20 | 20
|  | 20 'B' ordinary shares of £1.00 each | 20 | 20
|  | 30 'C' ordinary shares of £1.00 each | 30 | 30
|  | 30 'D' ordinary shares of £1.00 each | 30 | 30
|  |  | 100 | 100
Page 9
TRINITY PROPERTY DEVELOPMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
9. | Reserves
Other reserves The fair value reserves represents the cumulative value of revaluations of listed investments to fair value, net of deferred tax. The amounts debited or credited to this reserve are transfers from the profit and loss account. Deferred tax is provided on these fair value adjustments at the standard rate of corporation tax. Profit and loss account The profit and loss account includes all current and prior period retained profits and losses.
10. | Related party transactions
| As at 30 November 2025 the directors were owed £4,158,083 (2024: £4,228,609) by the company. This is shown in other creditors in note 7 to the financial statements.
Page 10