REGISTERED NUMBER: 02012267 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

AV TRINITY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs H Carey

Mrs L Morris

M J Subert

REGISTERED OFFICE:

77 Mount Ephraim

Tunbridge Wells

Kent

TN4 8BS

REGISTERED NUMBER:

02012267 (England and Wales)

ACCOUNTANTS:

Wells Associates

Ground Floor Oakhurst House

77 Mount Ephraim

Tunbridge Wells

Kent

TN4 8BS

FIXED ASSETS

Tangible assets

4

16,217

17,795

CURRENT ASSETS

Debtors

5

730,062

229,671

Cash at bank and in hand

480,883

912,855

1,210,945

1,142,526

CREDITORS

Amounts falling due within one year

6

(233,552

)

(361,572

)

NET CURRENT ASSETS

977,393

780,954

TOTAL ASSETS LESS CURRENT LIABILITIES

993,610

798,749

CAPITAL AND RESERVES

Called up share capital

190,350

190,350

Share premium

189,645

189,645

Retained earnings

613,615

418,754

SHAREHOLDERS' FUNDS

993,610

798,749

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

Mrs L Morris - Director

1.	STATUTORY INFORMATION

AV Trinity Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

Accounting standards require the directors to consider the appropriateness of the going concern basis when preparing the financial statements. The directors confirm that they consider that the going concern basis remains appropriate. The directors believe that the company has sufficient resources to continue in operational existence for the foreseeable future. The directors believe this to be the case as the company has positive reserves and cash balances. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Turnover

Turnover comprises fees and commissions receivable during the period. Commission is recognised on receipt of amounts due and fees are recognised on an accruals basis over the period of the service provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

in accordance with the property

Fixtures and fittings

-

33.33% on cost

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Investments in non-convertible preference shares and in non-puttable ordinary and preference shares are measured:

- at fair value with changes recognised in the statement of comprehensive income if the shares are publicly traded or their fair value can otherwise be measured reliably;

- at cost less impairment for all other investments.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of comprehensive income.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.During the year retirement benefits were provided to 3 directors (2025 - 3) in respect of a defined contribution pension scheme.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price.

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 no significant risk of change in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2025 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

leasehold

fittings

Totals

£

£

£

COST

At 1 April 2025

146,444

64,921

211,365

Additions

-

8,793

8,793

Disposals

-

(15,660

)

(15,660

)

At 31 March 2026

146,444

58,054

204,498

DEPRECIATION

At 1 April 2025

131,363

62,207

193,570

Charge for year

7,593

2,778

10,371

Eliminated on disposal

-

(15,660

)

(15,660

)

At 31 March 2026

138,956

49,325

188,281

NET BOOK VALUE

At 31 March 2026

7,488

8,729

16,217

At 31 March 2025

15,081

2,714

17,795

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

66,764

77,514

Amounts owed by group undertakings

544,464

-

Other debtors

38,648

66,691

Deferred tax asset

1,636

1,722

Prepayments and accrued income

78,550

83,744

730,062

229,671

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

8,213

7,272

Amounts owed to group undertakings

-

67,800

Tax

83,162

56,756

Social security and other taxes

32,977

29,997

VAT

5,431

3,246

Other creditors

24,090

24,895

Accruals and deferred income

79,679

171,606

233,552

361,572

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within other debtors is £nil (2025: £19,466) owed by L Morris, a director, and £18,894 (2025: £24,424) owed by H Carey, a director.

8.	RELATED PARTY DISCLOSURES

No disclosure has been made of transactions with group undertakings where 100% of the voting rights are controlled within the group.

9.	ULTIMATE CONTROLLING PARTY

The company's parent undertaking is FTFM Holdings Limited, a company registered in England and Wales.