Trinity International LLP OC317200 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is provision of legal services. Digita Accounts Production Advanced 6.30.9574.0 OC317200 2025-04-01 2026-03-31 OC317200 2026-03-31 OC317200 core:CurrentFinancialInstruments 2026-03-31 OC317200 core:Non-currentFinancialInstruments 2026-03-31 OC317200 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 OC317200 core:WithinOneYear 2026-03-31 OC317200 core:PlantMachinery 2026-03-31 OC317200 bus:SmallEntities 2025-04-01 2026-03-31 OC317200 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 OC317200 bus:FullAccounts 2025-04-01 2026-03-31 OC317200 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 OC317200 bus:RegisteredOffice 2025-04-01 2026-03-31 OC317200 bus:PartnerLLP3 2025-04-01 2026-03-31 OC317200 bus:PartnerLLP8 2025-04-01 2026-03-31 OC317200 bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC317200 bus:Agent1 2025-04-01 2026-03-31 OC317200 core:PlantMachinery 2025-04-01 2026-03-31 OC317200 countries:AllCountries 2025-04-01 2026-03-31 OC317200 2025-03-31 OC317200 core:PlantMachinery 2025-03-31 OC317200 2024-04-01 2025-03-31 OC317200 2025-03-31 OC317200 core:CurrentFinancialInstruments 2025-03-31 OC317200 core:Non-currentFinancialInstruments 2025-03-31 OC317200 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 OC317200 core:WithinOneYear 2025-03-31 OC317200 core:PlantMachinery 2025-03-31 iso4217:GBP xbrli:pure

Registration number: OC317200

Trinity International LLP
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026

Trinity International LLP

Contents

Limited liability partnership information | 1
Members' Report | 2
Accountants' Report | 3
Financial Statements | 4 to 12
Profit and Loss Account | 4
Balance Sheet | 5
Notes to the Financial Statements | 7

Trinity International LLP

Limited liability partnership information

Designated members | PD Biggs SF Norris

Members | LL Johnson J Dingley R Bhadoria K Ray JC Sykes CE Marais LA Muchamore

Registered office | 63 Queen Victoria Street London EC4N 4UA

Accountants | Sterling Grove Accountants Limited Fawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD

Trinity International LLP

Members' Report for the Year Ended 31 March 2026

The members present their report and the unaudited financial statements for the year ended 31 March 2026.

Designated members

The members who held office during the year were as follows:

PD Biggs

SF Norris

Members' drawings and the subscription and repayment of members' capital

The LLP operates a drawings policy which has regard to a cautious estimate of expected profits. Drawings are restricted to prudent levels, taking into account working capital performance, until the results for the year and individual members' allocations have been determined.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006, as applied to limited liability partnerships.

Approved by the Members on 7 July 2026 and signed on its behalf by:

......................................... SF Norris Designated member

Chartered Accountants' Report to the Members on the Preparation of the Unaudited Statutory Accounts of
Trinity International LLP
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, as applied to limited liability partnerships, we have prepared for your approval the accounts of Trinity International LLP for the year ended 31 March 2026 set out on pages 4 to 12 from the limited liability partnership's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the members of Trinity International LLP, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Trinity International LLP and state those matters that we have agreed to state to the members of Trinity International LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Trinity International LLP and its members as a body for our work or for this report.

It is your duty to ensure that Trinity International LLP has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Trinity International LLP. You consider that Trinity International LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Trinity International LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Sterling Grove Accountants Limited
Fawley House
2 Regatta Place
Marlow Road
Bourne End
Buckinghamshire
SL8 5TD

7 July 2026

Trinity International LLP

Profit and Loss Account for the Year Ended 31 March 2026

| Note | Total 2026 £ | Total 2025 £
Turnover |  | 10,734,252 | 11,325,904
Cost of sales |  | (1,667,519) | (1,276,517)
Gross profit |  | 9,066,733 | 10,049,387
Administrative expenses |  | (5,828,546) | (4,772,054)
Operating profit | 2 | 3,238,187 | 5,277,333
Other interest receivable and similar income |  | 56,754 | 12,358
Interest payable and similar expenses |  | (15,812) | (8,021)
Profit for the year before members' remuneration and profit shares |  | 3,279,129 | 5,281,670
Members' remuneration charged as an expense |  | (3,279,129) | (5,281,670)
Profit/(loss) for the year available for discretionary division among members |  | - | -

Turnover and operating profit derive wholly from continuing operations.

The limited liability partnership has no recognised gains or losses for the year other than the results above.

Trinity International LLP

(Registration number: OC317200)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 32,268 | 12,670
Current assets |  |  |
Debtors | 5 | 5,457,165 | 5,805,903
Cash and short-term deposits |  | 699,358 | 990,733
|  | 6,156,523 | 6,796,636
Creditors: Amounts falling due within one year | 6 | (441,507) | (532,740)
Net current assets |  | 5,715,016 | 6,263,896
Total assets less current liabilities |  | 5,747,284 | 6,276,566
Creditors: Amounts falling due after more than one year | 7 | - | (441,899)
Net assets attributable to members |  | 5,747,284 | 5,834,667
Represented by: |  |  |
Loans and other debts due to members |  |  |
Members' capital classified as a liability |  | 5,669,284 | 5,756,667
Members’ other interests |  |  |
Members' capital classified as equity |  | 78,000 | 78,000
|  | 5,747,284 | 5,834,667
Total members' interests |  |  |
Loans and other debts due to members |  | 5,669,284 | 5,756,667
Equity |  | 78,000 | 78,000
|  | 5,747,284 | 5,834,667

For the year ending 31 March 2026 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.

These financial statements have been prepared in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.

Trinity International LLP

(Registration number: OC317200)
Balance Sheet as at 31 March 2026

The financial statements of Trinity International LLP (registered number OC317200) were approved by the Members and authorised for issue on 7 July 2026. They were signed on behalf of the limited liability partnership by:

......................................... PD Biggs Designated member
......................................... SF Norris Designated member

Trinity International LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

1 | 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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

General information and basis of accounting

The limited liability partnership is incorporated in under the Limited Liability Partnership Act 2000. The address of the registered office is given on the limited liability partnership information page. The nature of the limited liability partnership’s operations and its principal activities are given in the members’ report.
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.
The functional currency of Trinity International LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the limited liability partnership operates. Foreign operations are included in accordance with the policies set out below.

Revenue recognition

Revenue is recognised to the extent that the limited liability partnership obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales tax or duty.

Members' remuneration and division of profits

The SORP recognises that the basis of calculating profits for allocation may differ from the profits reflected through the financial statements prepared in compliance with recommended practice, given the established need to seek to focus profit allocation on ensuring equity between different generations and populations of members.
Consolidation of the results of certain subsidiary undertakings, the provision for annuities to current and former members, pension scheme charges, the spreading of acquisition integration costs and the treatment of long leasehold interests are all items which may generate differences between profits calculated for the purpose of allocation and those reported within the financial statements. Where such differences arise, they have been included within other amounts in the balance sheet.
Members' fixed shares of profits (excluding discretionary fixed share bonuses) and interest earned on members' balances are automatically allocated and, are treated as members' remuneration charged as an expense to the profit and loss account in arriving at profit available for discretionary division among members.
The remainder of profit shares, which have not been allocated until after the balance sheet date, are treated in these financial statements as unallocated at the balance sheet date and included within other reserves.

Taxation

The taxation payable on the partnership's profits is the personal liability of the members, although payment of such liabilities is administered by the partnership on behalf of its members. Consequently, neither partnership taxation nor related deferred taxation is accounted for in these financial statements. Sums set aside in respect of members' tax obligations are included in the balance sheet within loans and other debts due to members, or are set against amounts due from members as appropriate.

Trinity International LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% - 33% straight line

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 limited liability partnership will not be able to collect all amounts due according to the original terms of the receivables.

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 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 limited liability partnership 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.

Members' interests

Amounts due to members after more than one year comprise provisions for annuities to current members and certain loans from members which are not repayable within twelve months of the balance sheet date.

Pensions and other post retirement obligations

The partnership operates a defined contribution pension scheme. Contributions are recognised in the profit and loss account in the period in which they become payable in accordance with the rules of the scheme.

Trinity International LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

Financial instruments

Classification

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a finance transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the balance sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the limited liability partnership intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Recognition and Measurement

Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method:
(a) The contractual return to the holder is (i) a fixed amount; (ii) a positive fixed rate or a positive variable rate; or (iii) a combination of a positive or a negative fixed rate and a positive variable rate.
(b) The contract may provide for repayments of the principal or the return to the holder (but not both) to be linked to a single relevant observable index of general price inflation of the currency in which the debt instrument is denominated, provided such links are not leveraged.
(c) The contract may provide for a determinable variation of the return to the holder during the life of the instrument, provided that (i) the new rate satisfies condition (a) and the variation is not contingent on future events other than (1) a change of a contractual variable rate; (2) to protect the holder against credit deterioration of the issuer; (3) changes in levies applied by a central bank or arising from changes in relevant taxation or law; or (ii) the new rate is a market rate of interest and satisfies condition (a).
(d) There is no contractual provision that could, by its terms, result in the holder losing the principal amount or any interest attributable to the current period or prior periods.
(e) Contractual provisions that permit the issuer to prepay a debt instrument or permit the holder to put it back to the issuer before maturity are not contingent on future events, other than to protect the holder against the credit deterioration of the issuer or a change in control of the issuer, or to protect the holder or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation or law.
(f) Contractual provisions may permit the extension of the term of the debt instrument, provided that the return to the holder and any other contractual provisions applicable during the extended term satisfy the conditions of paragraphs (a) to (c).
Debt instruments that are classified as payable or receivable within one year on initial recognition and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.
With the exception of some hedging instruments, other debt instruments not meeting these conditions are measured at fair value through profit or loss.
Commitments to make and receive loans which meet the conditions mentioned above are measured at cost (which may be nil) less impairment.

Trinity International LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

Impairment of financial assets

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the limited liability partnership transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the limited liability partnership, despite having retained some significant risks and rewards of ownership, has transferred control of the asset to another party and the other party has the practical ability to sell the asset in its entirety to an unrelated third party and is able to exercise that ability unilaterally and without needing to impose additional restrictions on the transfer.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

2 | Profit for the year before members' remuneration and profit shares

Arrived at after charging/(crediting)

| 2026 £ | 2025 £
Depreciation | 16,488 | 10,657

3 | Particulars of employees

The average number of persons employed by the limited liability partnership during the year was 26 (2025 - 10).

Trinity International LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

4 | Tangible fixed assets

| Plant and machinery £ | Total £
Cost |  |
At 1 April 2025 | 415,637 | 415,637
Additions | 36,086 | 36,086
Disposals | (169,469) | (169,469)
At 31 March 2026 | 282,254 | 282,254
Depreciation |  |
At 1 April 2025 | 402,967 | 402,967
Charge for the year | 16,488 | 16,488
Eliminated on disposals | (169,469) | (169,469)
At 31 March 2026 | 249,986 | 249,986
Net book value |  |
At 31 March 2026 | 32,268 | 32,268
At 31 March 2025 | 12,670 | 12,670

5 | Debtors

| 2026 £ | 2025 £
Trade debtors | 3,610,770 | 4,294,817
Other debtors | 1,571,210 | 1,250,577
Prepayments and accrued income | 275,185 | 260,509
Total current trade and other debtors | 5,457,165 | 5,805,903

6 | Creditors: Amounts falling due within one year

| 2026 £ | 2025 £
Trade creditors | 190,067 | 365,958
Other creditors | - | 13,266
Accruals and deferred income | 133,302 | 75,105
Taxation and social security | 118,138 | 78,411
| 441,507 | 532,740

7 | Creditors: Amounts falling due after more than one year

| 2026 £ | 2025 £
Other creditors | - | 441,899

Trinity International LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

8 | Control

The members are the controlling party by virtue of their controlling interest in the limited liability partnership. The ultimate controlling party is the same as the controlling party.