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| Registered number: 09002854
LITTLE TRINITY LIMITED (A COMPANY LIMITED BY GUARANTEE) DIRECTORS' REPORT AND FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
LITTLE TRINITY LIMITED (A COMPANY LIMITED BY GUARANTEE) REGISTERED NUMBER:09002854 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 4,950 |  | -
|  |  | 4,950 |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,300 |  | 991 |
Bank and cash balances |  | 96,669 |  | 127,992 |
|  | 98,969 |  | 128,983 |
Creditors: amounts falling due within one year | 6 | (103,919) |  | (128,983) |
Net current (liabilities)/assets |  |  | (4,950) |  | -
Net assets |  |  | - |  | -
Capital and reserves |  |  |  |  |
|  |  | - |  | -
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 statement of comprehensive income 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:
B Dillon
Director
Date: 5 May 2026
The notes on pages 2 to 5 form part of these financial statements. Page 1
LITTLE TRINITY LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | GENERAL INFORMATION
Little Trinity Limited is a private limited company limited by guarantee incorporated in England and Wales. The registered office is Birmingham Road, Kidderminster, Worcestershire, DY10 2BY. The registered number is 09002854. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 Company's functional and presentational currency is GBP. The financial statements are rounded to the nearest GBP. The following principal accounting policies have been applied:
| 2.2 | GOING CONCERN
The company has net current assets/(liabilties) of (£4,950) (2024 - £Nil). The directors have carefully reviewed the company's cash flow projections over the 12 months from the date of approval of these financial statements and are satisfied that all creditors can be managed so as to ensure that the company has sufficient working capital available to meet its day to day requirements for this period.
| 2.3 | REVENUE RECOGNITION
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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. Page 2
LITTLE TRINITY LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | TANGIBLE FIXED ASSETS (CONTINUED)
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% |
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.
| 2.6 | 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 only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares Page 3
LITTLE TRINITY LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
3. | EMPLOYEES
| Staff costs were as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Wages and salaries | 442,768 | 392,181
| Social security costs | 30,674 | 29,763
| Cost of defined benefit scheme | 1,573 | 1,606
| Cost of defined contribution scheme | 7,254 | 6,294
|  | 482,269 | 429,844
| The average monthly number of employees, including directors, during the year was 20 (2024: 18).
4. | TANGIBLE FIXED ASSETS
|  | Fixtures and fittings
|  | £
| COST OR VALUATION |
| At 1 September 2024 | 7,554
| Additions | 5,304
| At 31 August 2025 | 12,858
| DEPRECIATION |
| At 1 September 2024 | 7,554
| Charge for the year on owned assets | 354
| At 31 August 2025 | 7,908
| NET BOOK VALUE |
| At 31 August 2025 | 4,950
| At 31 August 2024 | -
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LITTLE TRINITY LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 991
| Prepayments and accrued income | 2,300 | -
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 87,402 | 115,093
| Other taxation and social security | 7,282 | 6,310
| Other creditors | 1,754 | 1,615
| Accruals and deferred income | 7,481 | 5,965
|  | 103,919 | 128,983
7. | COMPANY STATUS
The company is a private company limited by guarantee and consequently does not have share capital.
8. | CONTROLLING PARTY
The company's ultimate parent undertaking and controlling party is Holy Trinity School Academy Trust, a company registered in England and Wales, limited by guarantee.
9. | AUDITORS' INFORMATION
The auditors' report on the financial statements for the year ended 31 August 2025 was unqualified. The audit report was signed on 14 May 2026 by Andrew Wood FCCA (Senior Statutory Auditor) on behalf of Bishop Fleming Audit Limited.
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