Company registration number 14648538 (England and Wales)
TRINITY INVESTMENTS EUROPE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
TRINITY INVESTMENTS EUROPE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 9
TRINITY INVESTMENTS EUROPE LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
449,203
13,234
Current assets
Debtors falling due after more than one year
6
119,145
-
0
Debtors falling due within one year
6
352,650
207,444
Cash at bank and in hand
718,817
859,048
1,190,612
1,066,492
Creditors: amounts falling due within one year
7
(554,791)
(53,739)
Net current assets
635,821
1,012,753
Total assets less current liabilities
1,085,024
1,025,987
Creditors: amounts falling due after more than one year
8
(1,700,494)
(1,173,205)
Net liabilities
(615,470)
(147,218)
Capital and reserves
Called up share capital
11
1
1
Profit and loss reserves
(615,471)
(147,219)
Total equity
(615,470)
(147,218)

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 April 2026 and are signed on its behalf by:
Mr R P Donn
Director
Company registration number 14648538 (England and Wales)
TRINITY INVESTMENTS EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Trinity Investments Europe Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3rd Floor, 1 Ashley Road, ALTRINCHAM, WA14 2DT.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the balance sheet date the the company has net liabilities. A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future due to the support provided by its parent company and post year end financial performance. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion can be estimated reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and machinery etc.
25% straight line
Right-of-use asset
Over the lease term

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include deposits held at call with banks.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ 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.

TRINITY INVESTMENTS EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.

Classification of 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 deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies, are recognised at transaction price including transaction costs.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account.

Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

TRINITY INVESTMENTS EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.11
Leases
As lessee

At inception, the company assesses whether a contract is, or contains, a lease. A lease arises where the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Control of the use of an asset occurs where the company has both the right to direct the use of the asset, and the right to obtain substantially all the economic benefits from that use.

Where a tangible asset is acquired through a lease, the company recognises a right-of-use asset and a lease liability at the lease commencement date. Right-of-use assets are included within the same line items on the Balance sheet as owned assets.

The right-of-use asset is initially measured at cost which comprises the initial measurement of the lease liability.

The right-of-use asset is subsequently adjusted for remeasurements of the lease liability and applies the relevant cost model and the asset is depreciated from the commencement date to the end of the lease term.

The lease liability is initially measured at the present value of the lease payments that are unpaid at the commencement date, discounted using the interest rate of the company’s obtainable borrowing rate. Lease payments included in the measurement of the lease liability comprise fixed payments.

At each financial period end, the lease liability is adjusted to reflect payments made and interest accrued.

In the previous year r entals payable under operating leases we re charged to profit or loss on a straight line basis over the term of the relevant lease.

TRINITY INVESTMENTS EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
2
Change in accounting policy

In the current year, the FRS 102 Periodic Review 2024 was applied by the company for the first time and affects the financial statements as follows.

Leases

The company has applied the FRS 102 Periodic Review 2024 amendments to Section 20 Leases as an adjustment to the opening balance of retained earnings at the date of initial application. Comparative information is not restated.

The company’s revised accounting policies for leases are set out in note 1 and the adjustment for each financial statement line item affected by the application of the Periodic Review 2024 in the current period is set out below.

Current year adjustments as a result of applying the Periodic Review 2024
2025
Cumulative effect on the opening balance of retained earnings
£
Increase/(decrease) in retained earnings:
- Effect of amendments to FRS 102 Section 20 - Leasing
-
- Effect of amendments to FRS 102 Section 23 - Revenue
-
Total adjustment
-
2025
Effect on current year profit or loss
£
Arising from amendments to FRS 102 Section 20 - Leasing:
- Decrease in profit or loss
(49,982)
Arising from amendments to FRS 102 Section 23 - Revenue:
- Increase in total revenue
-
- Increase in profit or loss
-
Total effect on profit or loss
(49,982)
3
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

TRINITY INVESTMENTS EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
4
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
7
5
5
Tangible fixed assets
Plant and machinery etc.
Right-of-use asset
Total
£
£
£
Cost
At 1 January 2025
15,622
-
0
15,622
Additions
16,516
568,897
585,413
At 31 December 2025
32,138
568,897
601,035
Depreciation and impairment
At 1 January 2025
2,388
-
0
2,388
Depreciation charged in the year
6,570
142,874
149,444
At 31 December 2025
8,958
142,874
151,832
Carrying amount
At 31 December 2025
23,180
426,023
449,203
At 31 December 2024
13,234
-
0
13,234
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
158,122
127,251
Other debtors
69,528
45,193
227,650
172,444
Deferred tax asset
125,000
35,000
352,650
207,444
TRINITY INVESTMENTS EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
6
Debtors
(Continued)
- 7 -
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
64,145
-
0
Deferred tax asset
55,000
-
0
119,145
-
0
Total debtors
471,795
207,444
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
12,553
5,728
Taxation and social security
24,348
1,974
Other creditors
517,890
46,037
554,791
53,739
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
1,700,494
1,173,205
9
Lease liabilities
2025
2024
Amounts due:
£
£
Within one year
189,633
-
0
After more than one year
236,391
-
0
426,024
-

Lease liabilities represent rentals payable by the company for use of an office premises. All leases are on a fixed repayment basis.

Lease liabilities are included in other creditors: amounts falling due within one year and amounts falling due after more than one year respectively.

At the previous reporting end date the company had £45,603 outstanding commitments for future minimum lease payments under non-cancellable operating leases.

TRINITY INVESTMENTS EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
10
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Assets
Assets
2025
2024
Balances:
£
£
Tax losses
180,000
35,000
2025
Movements in the year:
£
Asset at 1 January 2025
(35,000)
Credit to profit or loss
(145,000)
Asset at 31 December 2025
(180,000)

£125,000 of the deferred tax asset set out above is expected to reverse within 12 months, with the remaining £55,000 expected to reverse after 12 months following the year end and relates to the utilisation of tax losses against future expected profits of the same period.

11
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1
1
1
1
12
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Christopher Rayner FCA
Statutory Auditor:
Craufurd Hale Audit Services Limited
Date of audit report:
17 April 2026
TRINITY INVESTMENTS EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
13
Financial commitments, guarantees and contingent liabilities

From 2 July 2024 a fixed charge over cash deposits is in place with the company's bank. This was satisfied on 14 April 2026.

From 17 March 2026 a fixed and floating charge over all assets are in place with the company's bank.

14
Related party transactions

Trinity Investments Europe Limited is a wholly-owned subsidiary of Trinity Real Estate Investments LLC.

Included in creditors: amounts falling due after more than one year is £1,168,270 (2024 - £877,372) balance due to Trinity Real Estate Investments LLC. The balance of £1,170,000 (2024 - £870,000) is interest free with the maturity of the balance being five years from the date of the promissory note, which is dated 1 August 2023.

Included in other operating income is £9,103 (2024 - £9,485) charged to Trinity Real Estate Investments LLC by Trinity Investments Europe Limited for investment advisory services.

Included in debtors is the £5,850 (2024 - £5,850) balance on a director's current account. The balance is interest free with no formal repayment terms.

15
Parent company

Trinity Investments Europe Limited is a wholly-owned subsidiary of Trinity Real Estate Investment LLC, a company incorporated in the United States of America, of 55 Merchant Street, Suite 1500, Honolulu, Hawaii 96813. Copies of consolidated group accounts are not publicly available.

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