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Registration number: 00549795

Trinity Garage (Hotwells) Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Pages for filing with Registrar

Trinity Garage (Hotwells) Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Trinity Garage (Hotwells) Limited

Company Information

Directors | N Finch S Finch

Registered office | 7 Kingsmill Stoke Bishop Bristol BS9 1BZ

Registered number | 00549795

Accountant | Corrigan Accountants Limited 1st Floor 25 King Street Bristol BS1 4PB

Trinity Garage (Hotwells) Limited

(Registration number: 00549795)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Other financial assets | 5 | 363,497 | 331,025
Current assets |  |  |
Debtors | 6 | - | 11
Cash at bank and in hand |  | 186,068 | 183,631
|  | 186,068 | 183,642
Creditors: Amounts falling due within one year | 7 | (5,124) | (2,512)
Net current assets |  | 180,944 | 181,130
Total assets less current liabilities |  | 544,441 | 512,155
Provisions for liabilities |  | (13,725) | (8,300)
Net assets |  | 530,716 | 503,855
Capital and reserves |  |  |
Called up share capital | 8 | 14,090 | 14,090
Profit and loss account |  | 516,626 | 489,765
Total equity |  | 530,716 | 503,855

Trinity Garage (Hotwells) Limited

(Registration number: 00549795)
Balance Sheet as at 31 December 2025

For the financial year ending 31 December 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised for issue by the Board on 15 April 2026 and signed on its behalf by:

..........................
S Finch
Director

Trinity Garage (Hotwells) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | Statutory information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7 Kingsmill
Stoke Bishop
Bristol
BS9 1BZ

2 | Accounting policies

Summary of significant accounting policies

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.

Statement of compliance

These financial statements have been prepared in compliance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Basis of preparation

These financial statements have been prepared using the historical cost convention except as disclosed in the accounting policies certain items are shown at fair value.
The financial statements are prepared in pounds sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Revenue recognition

Turnover represents rents receivable.
The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

Foreign currency transactions and balances

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange prevailing at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange prevailing at the date of transaction.

Trinity Garage (Hotwells) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

2 | Accounting policies (continued)

Tax

The tax expense for the period represents the sum of the current tax expense and deferred tax expense. 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.

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.

Deferred tax
Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
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.

Investments

Investments in other equity shares which are publicly traded or where the fair value can be measured reliably are measured at fair value, with changes in fair value recognised in profit or loss.
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.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Trinity Garage (Hotwells) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Taxation

Deferred tax

Deferred tax assets and liabilities

2025 | Liability £
Revaluation of investments | 13,725

2024 | Liability £
Revaluation of investments | 8,300

5 | Investments

| Listed investments £
Cost or valuation
At 1 January 2025 | 331,025
Additions | 16,866
Disposals | (10,817)
Fair value adjustments | 26,423
At 31 December 2025 | 363,497
Carrying amount
At 31 December 2025 | 363,497
At 31 December 2024 | 331,025

Investments are valued at the balance sheet date by the investment managers. The historical cost of investments is £313,349 (2024: £304,722).

Trinity Garage (Hotwells) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6 | Debtors: amounts falling due within one year

| 2025 £ | 2024 £
Accrued income | - | 11
| - | 11

7 | Creditors

| 2025 £ | 2024 £
Corporation tax | 1,938 | -
Accruals | 2,874 | 2,200
Directors' current accounts | 312 | 312
| 5,124 | 2,512

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 14,090 | 14,090 | 14,090 | 14,090