REGISTERED NUMBER: 13777414 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

TRIATH HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

George Harry Brook

REGISTERED OFFICE:

Triath Holdings Ltd Yard 1

Netherfield Mills

Netherfield Road

Dewsbury

WF13 3JY

REGISTERED NUMBER:

13777414 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

First Floor, Unit 12

Pennine Business Park

Longbow Close, Bradley

Huddersfield

West Yorkshire

HD2 1GQ

FIXED ASSETS

Tangible assets

3

61,000

44,058

Investment property

4

1,325,437

1,231,275

1,386,437

1,275,333

CURRENT ASSETS

Debtors

5

22,025

25,663

Prepayments and accrued income

4,950

4,155

Cash at bank

4,493

3,990

31,468

33,808

CREDITORS

Amounts falling due within one year

6

111,976

100,073

NET CURRENT LIABILITIES

(80,508

)

(66,265

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,305,929

1,209,068

CREDITORS

Amounts falling due after more than one year

7

(864,506

)

(802,719

)

PROVISIONS FOR LIABILITIES

(114,125

)

(99,840

)

ACCRUALS AND DEFERRED INCOME

(6,390

)

(5,829

)

NET ASSETS

320,908

300,680

CAPITAL AND RESERVES

Called up share capital

104

104

Revaluation reserve

8

296,625

273,375

Profit and loss account

24,179

27,201

320,908

300,680

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 May 2026 and were signed by:

George Harry Brook - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Tangible fixed assets acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future charges, are included in creditors.

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the leases. The benefits of lease incentives are recognised in the profit and loss account over the shorter of the lease period and the period to the next rent review at which the rent is expected to be reset to market rates.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

3.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

19,002

9,009

26,049

54,060

Additions

24,101

3,675

492

28,268

At 31 December 2025

43,103

12,684

26,541

82,328

DEPRECIATION

At 1 January 2025

3,890

902

5,210

10,002

Charge for year

5,882

1,178

4,266

11,326

At 31 December 2025

9,772

2,080

9,476

21,328

NET BOOK VALUE

At 31 December 2025

33,331

10,604

17,065

61,000

At 31 December 2024

15,112

8,107

20,839

44,058

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

1,231,275

Additions

94,162

At 31 December 2025

1,325,437

NET BOOK VALUE

At 31 December 2025

1,325,437

At 31 December 2024

1,231,275

Land and buildings were revalued at 31st December 2025 by the directors on the basis of a fair market value.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

225

975

Amounts owed by associates

21,800

24,688

22,025

25,663

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

8,726

4,448

Amounts owed to associates

100,467

95,000

Taxation and social security

2,158

-

Other creditors

625

625

111,976

100,073

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

19,748

15,826

Other creditors

844,758

786,893

864,506

802,719

8.

RESERVES

Revaluation

reserve

£

At 1 January 2025

273,375

Revaluations

23,250

At 31 December 2025

296,625