Company registration number 13295643 (England and Wales)
TRIAGG SERVICES LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
TRIAGG SERVICES LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
TRIAGG SERVICES LTD
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,047,660
1,047,660
Current assets
-
-
Creditors: amounts falling due within one year
5
(1,047,659)
(1,047,659)
Net current liabilities
(1,047,659)
(1,047,659)
Net assets
1
1
Capital and reserves
Called up share capital
6
1
1

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 August 2026 and are signed on its behalf by:
D Dawe
Director
Company registration number 13295643 (England and Wales)
TRIAGG SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

TriAgg Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Triagg House Soho Mill Cottage, Town Lane, Wooburn Green, HP10 0PD.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Freehold land and buildings
0%

Freehold land is not depreciated.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

TRIAGG SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
1.5
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 current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

TRIAGG SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees
The average monthly number of persons (including directors) employed by the company during the year was 0 (2025: 0).
4
Tangible fixed assets
Land and buildings
£
Cost
At 1 April 2025 and 31 March 2026
1,047,660
Depreciation and impairment
At 1 April 2025 and 31 March 2026
-
0
Carrying amount
At 31 March 2026
1,047,660
At 31 March 2025
1,047,660
5
Creditors: amounts falling due within one year
2026
2025
£
£
Amounts owed to group undertakings
1,047,659
1,047,659
TRIAGG SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
6
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
of £1 each
1
1
1
1
7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 March 2026 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Zafran Mohammed
Statutory Auditor:
BK Plus Audit Limited
Date of audit report:
7 August 2026
8
Controlling Party

The immediate parent undertaking is TriAgg Group Holdings Limited, whose registered office is TriAgg House Soho Mill Cottage,Town Lane, Wooburn Green, HP10 0PD.

The ultimate controlling parties are the directors of TriAgg Group Holdings Limited by virtue of their shareholdings in the company, whose registered office is TriAgg House Soho Mill Cottage,Town Lane, Wooburn Green, HP10 0PD.

2026-03-31 2025-04-01 false false false 07 August 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity D Dawe D Foster T Bell A Maidment Z Walsh 13295643 2025-04-01 2026-03-31 13295643 2026-03-31 13295643 2025-03-31 13295643 core:LandBuildings 2026-03-31 13295643 core:LandBuildings 2025-03-31 13295643 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 13295643 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 13295643 core:ShareCapital 2026-03-31 13295643 core:ShareCapital 2025-03-31 13295643 core:ShareCapitalOrdinaryShareClass1 2026-03-31 13295643 core:ShareCapitalOrdinaryShareClass1 2025-03-31 13295643 bus:Director1 2025-04-01 2026-03-31 13295643 core:LandBuildings core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 13295643 core:LandBuildings 2025-03-31 13295643 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 13295643 bus:OrdinaryShareClass1 2026-03-31 13295643 bus:OrdinaryShareClass1 2025-03-31 13295643 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13295643 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 13295643 bus:FRS102 2025-04-01 2026-03-31 13295643 bus:Audited 2025-04-01 2026-03-31 13295643 bus:Director2 2025-04-01 2026-03-31 13295643 bus:Director3 2025-04-01 2026-03-31 13295643 bus:Director4 2025-04-01 2026-03-31 13295643 bus:CompanySecretary1 2025-04-01 2026-03-31 13295643 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP