Company No: 13277826 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Director

K Singh

Registered office	C/O Kreston Reeves
	Innovation House
	Ramsgate Road
	Sandwich
	CT13 9FF
	United Kingdom

Company number

13277826 (England and Wales)

Accountant	Kreston Reeves LLP
	Suite 2
	Orchard House
	Orchard Street
	Canterbury
	Kent
	CT2 8AR

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	56,941		51,642
Investments	4	201		201
		57,142		51,843
Current assets
Debtors
- due within one year	5	313,458		1,023,149
- due after more than one year	5	12,891		0
Cash at bank and in hand		18,774		833
		345,123		1,023,982
Creditors: amounts falling due within one year	6	( 955,520)		( 677,940)
Net current (liabilities)/assets		(610,397)		346,042
Total assets less current liabilities		(553,255)		397,885
Net (liabilities)/assets		( 553,255)		397,885
Capital and reserves
Called-up share capital	7	200		200
Profit and loss account		( 553,455 )		397,685
Total shareholders' (deficit)/funds		( 553,255)		397,885

For the financial year ending 31 May 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Trugym Topco Limited (registered number: 13277826) were approved and authorised for issue by the Director on 28 May 2026. They were signed on its behalf by:

K Singh Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Trugym Topco Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Kreston Reeves, Innovation House, Ramsgate Road, Sandwich, CT13 9FF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	20 % reducing balance
Office equipment	20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Plant and machinery		Office equipment		Total
	£		£		£
Cost
At 01 June 2024	77,416		1,005		78,421
Additions	17,372		0		17,372
At 31 May 2025	94,788		1,005		95,793
Accumulated depreciation
At 01 June 2024	26,417		362		26,779
Charge for the financial year	11,944		129		12,073
At 31 May 2025	38,361		491		38,852
Net book value
At 31 May 2025	56,427		514		56,941
At 31 May 2024	50,999		643		51,642

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 June 2024	201
At 31 May 2025	201
Carrying value at 31 May 2025	201
Carrying value at 31 May 2024	201

5. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	( 2,427)		0
Amounts owed by Group undertakings	276,535		988,704
Prepayments	31,377		22,179
Other debtors	7,973		12,266
	313,458		1,023,149
Debtors: amounts falling due after more than one year
Amounts owed by Group undertakings	12,891		0

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	55,810		70,427
Amounts owed to Group undertakings	738,311		427,483
Accruals	806		0
Corporation tax	77,111		77,111
Other taxation and social security	83,482		102,513
Other creditors	0		406
	955,520		677,940

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
200 Ordinary shares of £ 1.00 each	200		200

8. Related party transactions

All related party transactions during the current period, including key management personnel compensation, were made under normal market conditions.

9. Ultimate controlling party

The director considers there to be no ultimate controlling party.