TRIO-TRONICS MANUFACTURING UK LTD Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15870152

TRIO-TRONICS MANUFACTURING UK LTD

Filleted Financial Statements

31 December 2025

TRIO-TRONICS MANUFACTURING UK LTD

Statement of Financial Position

31 December 2025

	31 Dec 25
Note	£

Fixed assets

Right of use asset	5	653,633
Tangible assets	6	48,206
		---------
		701,839

Current assets

Stocks		2,154,408
Debtors	7	126,141
Cash at bank and in hand		713,364
		------------
		2,993,913

Creditors: amounts falling due within one year	8	3,588,696
		------------
Net current liabilities		594,783
		---------
Total assets less current liabilities		107,056

Creditors: amounts falling due after more than one year	9	699,082
		---------
Net liabilities		( 592,026)
		---------

Capital and reserves

Called up share capital	100
Profit and loss account	( 592,126)
	---------
Shareholders deficit	( 592,026)
	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

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 were approved by the board of directors and authorised for issue on 15 July 2026 , and are signed on behalf of the board by:

Mr Raymond Christopher Garrett

Director

Company registration number: 15870152

TRIO-TRONICS MANUFACTURING UK LTD

Notes to the Financial Statements

Period from 1 August 2024 to 31 December 2025

1. General information

Trio-Tronics Manufacturing UK Ltd is a private company limited by shares incorporated in England and Wales. The company is engaged in the assembly and supply of self-service kiosks and related industrial hardware solutions.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The company reported net liabilities of £592,026 at the reporting date. The net liability position is primarily attributable to funding provided by the parent undertaking to finance the establishment and expansion of the company's operations. The parent company has confirmed its intention to continue providing financial support for a period of at least twelve months from the date of approval of these financial statements. Accordingly, the directors have prepared the financial statements on the going concern basis.

Judgements and key sources of estimation uncertainty

The director considers the following to be the principal areas involving judgement and estimation: The company holds stocks comprising electronic components, work in progress and finished products. Due to the nature of the industry, technological developments and changes in customer requirements may affect the recoverability of certain inventory items. Management reviews inventory at each reporting date to identify slow-moving, obsolete or damaged items and estimates the net realisable value of stock based on expected future demand, historical usage and anticipated selling prices. Any resulting write-downs are recognised in the Statement of Comprehensive Income. The company occupies its manufacturing facility under a lease arrangement. The right-of-use asset is depreciated over the estimated lease term, taking into account the contractual lease period and management's assessment of the expected period over which the economic benefits of the asset will be consumed. The directors review the remaining lease term and useful economic life at each reporting date and revise estimates prospectively where appropriate.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Depreciation of right of use asset

The depreciation of the right of use asset has been calculated to write off the cost of the lease over the course of the lease term.

	Right of use asset	-	10 years lease term

If there is any indication there has been a significant change in the term of the lease the depreciation is revised prospectively to reflect new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold improvements	-	20% straight line
Plant and machinery	-	20% straight line
Fixtures and fittings	-	20% straight line
Equipment	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks principally comprise raw material, work in progress and finished goods. Raw material comprise of electronic components held for the assembly of kiosks. Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the weighted average cost method. At each reporting date, stocks are reviewed for evidence of slow-moving, obsolete or damaged items. Where necessary, provisions are made to reduce the carrying value of stocks to their estimated net realisable value. Net realisable value represents the estimated selling price less all estimated costs to complete and costs necessary to make the sale.

Leases and hire purchase contracts

Assets held under leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability. Assets held under leases as lessor are recognised in the statement of financial position as receivables at the value of the net investment in the lease. Any initial direct costs are included in the receivable. Lease income is recognised so as to reflect a constant periodic rate of return on the net investment in the lease.

Financial instruments

Basic financial assets comprise trade debtors, cash and other receivables. Basic financial liabilities comprise trade creditors, lease liabilities and amounts due to group undertakings. These are initially recognised at transaction price and subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 9 .

5. Right of use asset

	Right of use asset
	£
Cost
Additions	757,953
	---------
At 31 December 2025	757,953
	---------
Amortisation
Charge for the period	104,320
	---------
At 31 December 2025	104,320
	---------
Carrying amount
At 31 December 2025	653,633
	---------

6. Tangible assets

	Leasehold improvements	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£	£
Cost
At 1 August 2024	–	–	–	–	–
Additions	29,523	1,727	7,217	17,019	55,486
	--------	-------	-------	--------	--------
At 31 December 2025	29,523	1,727	7,217	17,019	55,486
	--------	-------	-------	--------	--------
Depreciation
At 1 August 2024	–	–	–	–	–
Charge for the period	3,936	29	565	2,750	7,280
	--------	-------	-------	--------	--------
At 31 December 2025	3,936	29	565	2,750	7,280
	--------	-------	-------	--------	--------
Carrying amount
At 31 December 2025	25,587	1,698	6,652	14,269	48,206
	--------	-------	-------	--------	--------

7. Debtors

	31 Dec 25
	£
Trade debtors	29,340
Other debtors	96,801
	---------
	126,141
	---------

8. Creditors: amounts falling due within one year

	31 Dec 25
	£
Trade creditors	5,088
Amounts owed to group undertakings and undertakings in which the company has a participating interest	3,221,219
Social security and other taxes	51,429
Other creditors	310,960
	------------
	3,588,696
	------------

9. Creditors: amounts falling due after more than one year

	31 Dec 25
	£
Other creditors	699,082
	---------

10. Financial instruments

The carrying amount for each category of financial instrument is as follows:

	31 Dec 25
	£

Financial assets that are debt instruments measured at amortised cost

Financial assets that are debt instruments measured at amortised cost	810,059
	---------

Financial liabilities measured at amortised cost

Financial liabilities measured at amortised cost	4,018,728
	------------

11. Summary audit opinion

The auditor's report dated 15 July 2026 was unqualified .

The senior statutory auditor was Mr Mohammed Afzaal Bhatti , for and on behalf of K B M UK Limited .

12. Related party transactions

During the period the company received financial support from its parent undertaking, Trio Engineering Company Limited, to fund its trading activities and working capital requirements. At the reporting date amounts due to the parent undertaking totalled £3,221,219.

13. Controlling party

The company was a wholly owned subsidiary of Trio Engineering Company Ltd throughout the year, which is incorporated in the Hong Kong and registered address is 5J, Phase 2,Kaiser Estate, 51 Man Yue Street, Hung Hom, Kowloon, Hong Kong. The ultimate parent company is Trio Industrial Electronics Group Limited which is incorporated in Hong Kong and listed on the Hong Kong stock exchange.