Company registration number SC122366 (Scotland)
Trinity International Services Limited
Unaudited financial statements
for the year ended 31 August 2025
Pages for filing with registrar
Trinity International Services Limited
Balance sheet
as at 31 August 2025
31 August 2025
1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
6
737,072
750,278
Investment property
4
340,872
340,872
Investments
5
99
99
1,078,043
1,091,249
Current assets
Debtors
1,939,519
2,094,886
Cash at bank and in hand
710,431
1,238,895
2,649,950
3,333,781
Creditors: amounts falling due within one year
(251,019)
(901,015)
Net current assets
2,398,931
2,432,766
Net assets
3,476,974
3,524,015
Capital and reserves
Called up share capital
11,745
11,745
Capital redemption reserve
8,255
8,255
Profit and loss reserves
3,456,974
3,504,015
Total equity
3,476,974
3,524,015
Trinity International Services Limited
Balance sheet (continued)
as at 31 August 2025
31 August 2025
2

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

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 14 May 2026 and are signed on its behalf by:
Capt S C MacBride
Director
Company registration number SC122366 (Scotland)
Trinity International Services Limited
Notes to the financial statements
for the year ended 31 August 2025
3
1
Accounting policies
Company information

Trinity International Services Limited is a private company limited by shares incorporated in Scotland. The registered office is Alliance House, 11 Bon Accord Square, Aberdeen, AB11 6DT.

1.1
Accounting convention

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.

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

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

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

Trademarks
Straight line over 10 years
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Freehold land and buildings
Straight line over 50 years
Rental equipment
Over the contract rental period
Fixtures and fittings
Straight line over 3 and 4 years

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.

Trinity International Services Limited
Notes to the financial statements (continued)
for the year ended 31 August 2025
1
Accounting policies (continued)
4
1.5
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

Property rented to a group entity is accounted for [at fair value with changes in fair value recognised in profit or loss OR as tangible fixed assets.]

1.6
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

Trinity International Services Limited
Notes to the financial statements (continued)
for the year ended 31 August 2025
1
Accounting policies (continued)
5
1.7
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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

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, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. 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.

1.8
Retirement benefits

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

1.9
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

1.10
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

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

2025
2024
Number
Number
Total
5
6
Trinity International Services Limited
Notes to the financial statements (continued)
for the year ended 31 August 2025
6
3
Intangible fixed assets
Total
£
Cost
At 1 September 2024 and 31 August 2025
1,086
Amortisation and impairment
At 1 September 2024 and 31 August 2025
1,086
Carrying amount
At 31 August 2025
-
0
At 31 August 2024
-
0
4
Investment property
2025
£
Fair value
At 1 September 2024 and 31 August 2025
340,872

The investment property was valued by the directors using fair value. They are of the opinion that the original cost represents the fair value.

5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
99
99
Trinity International Services Limited
Notes to the financial statements (continued)
for the year ended 31 August 2025
7
6
Tangible fixed assets
Total
£
Cost
At 1 September 2024 and 31 August 2025
1,104,565
Depreciation and impairment
At 1 September 2024
354,287
Depreciation charged in the year
13,206
At 31 August 2025
367,493
Carrying amount
At 31 August 2025
737,072
At 31 August 2024
750,278
7
Subsidiaries

The company holds 20% or more of the share capital of the following companies :

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Engineering & Design Solutions Limited
Scotland
Ordinary
100.00

Engineering & Design Solutions Ltd was wound up in January 2025

Trinity International Services Limited
Notes to the financial statements (continued)
for the year ended 31 August 2025
8
8
Directors' transactions

During the year the directors entered into the following advances and credits with the company :

Description
Opening debit balance
Amounts advanced
Closing credit balance
£
£
£
Capt S C MacBride -
145
3,197
3,342
145
3,197
3,342
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