Registration number: 11519022

Tri Berg London Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Tri Berg London Ltd

Company Information

Director

Mr Thurruwazan Thevakadatcham

Registered office

392 Brixton Road London SW9 7AW

Accountants

Kajaine Kafton LLP Chartered Accountants42-46 Station Road Edgware Middlesex HA8 7AB

Tri Berg London Ltd

(Registration number: 11519022)
Balance Sheet as at 31 August 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	152,151	178,761
Current assets
Stocks	5	8,864	7,252
Debtors	6	193,540	214,071
Cash at bank and in hand		21,513	23,782
		223,917	245,105
Creditors: Amounts falling due within one year	7	(381,270)	(294,610)
Net current liabilities		(157,353)	(49,505)
Total assets less current liabilities		(5,202)	129,256
Creditors: Amounts falling due after more than one year	7	(193,873)	(202,968)
Net liabilities		(199,075)	(73,712)
Capital and reserves
Called up share capital	8	200	200
Retained earnings		(199,275)	(73,912)
Shareholders' deficit		(199,075)	(73,712)

For the financial year ending 31 August 2024 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 June 2026
 

Tri Berg London Ltd

(Registration number: 11519022)
Balance Sheet as at 31 August 2024

......................................... Mr Thurruwazan Thevakadatcham Director

Tri Berg London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
392 Brixton Road
London
SW9 7AW
England

These financial statements were authorised for issue by the director on 15 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Tri Berg London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

Asset class	Depreciation method and rate
Land and Buildings	20 Years Straight Line
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	15% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Tri Berg London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 20 (2023 - 20).

Tri Berg London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2023	3,271	381,681	384,952
At 31 August 2024	3,271	381,681	384,952
Depreciation
At 1 September 2023	820	205,371	206,191
Charge for the year	164	26,446	26,610
At 31 August 2024	984	231,817	232,801
Carrying amount
At 31 August 2024	2,287	149,864	152,151
At 31 August 2023	2,451	176,310	178,761

Included within the net book value of land and buildings above is £2,287 (2023 - £2,451) in respect of short leasehold land and buildings.
 

5

Stocks

	2024 £	2023 £
Other inventories	8,864	7,252

6

Debtors

Current	2024 £	2023 £
Trade debtors	1,919	12,594
Prepayments	3,492	2,615
Other debtors	188,129	198,862
	193,540	214,071

Tri Berg London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

7

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Trade creditors		62,255	58,065
Taxation and social security		135,754	77,217
Other creditors		7,294	7,353
Accrued expenses		140,665	112,572
Corporation tax payable		9,776	11,684
Directors current account		25,526	27,719
		381,270	294,610
Due after one year
Loans and borrowings	9	193,873	202,968

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings	9	193,873	202,968

8	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
100 Ordinary shares of £1.00 each of £1 each	100	100	100	100
100 Class A shares of £1.00 each of £1 each	100	100	100	100
	200	200	200	200

9	Loans and borrowings

Non-current loans and borrowings

Tri Berg London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

	2024 £	2023 £
Bank borrowings	113,182	118,767
Other borrowings	80,691	84,201
	193,873	202,968