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Registration number: 02400888

TRS Investments Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

TRS Investments Limited

Company Information

Directors | Mr Iqbal Taherally Suterwalla Mr Hatim Taherally Suterwalla Mr Siraj Taherally Suterwalla Mr Fakhruddin Taherally Suterwalla Mr Mansoor Taherally Suterwalla

Registered office | 9 Berners Place London W1T 3AD

Accountants | Mehta & Tengra Chartered Accountants9 Berners Place London W1T 3AD

TRS Investments Limited

(Registration number: 02400888)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Cash at bank and in hand |  | 23,242 | 111,226
Creditors: Amounts falling due within one year | 6 | (23,242) | (85,911)
Net assets |  | - | 25,315
Capital and reserves |  |  |
Called up share capital | 7 | 1,000 | 1,000
Retained earnings |  | (1,000) | 24,315
Shareholders' funds |  | - | 25,315

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 Board on 14 August 2026 and signed on its behalf by:

......................................... Mr Hatim Taherally Suterwalla Director

TRS Investments Limited

Statement of Changes in Equity for the Year Ended 31 December 2025

| Share capital £ | Retained earnings £ | Total £
At 1 January 2025 | 1,000 | 24,315 | 25,315
Loss for the year | - | (25,315) | (25,315)
At 31 December 2025 | 1,000 | (1,000) | -

| Share capital £ | Retained earnings £ | Total £
At 1 January 2024 | 1,000 | 8,636,386 | 8,637,386
Profit for the year | - | 237,929 | 237,929
Dividends | - | (8,850,000) | (8,850,000)
At 31 December 2024 | 1,000 | 24,315 | 25,315

TRS Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in United kingdom.

The address of its registered office is:
9 Berners Place
London
W1T 3AD

These financial statements were authorised for issue by the Board on 14 August 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 interest on bank deposits 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.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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.

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.

TRS Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 5).

4 | Taxation

Tax charged/(credited) in the profit and loss account

| 2025 £ | 2024 £
Current taxation |  |
UK corporation tax | - | 79,310

5 | Debtors

Current | 2025 £ | 2024 £
| - | -

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Corporation tax | - | 79,311
Accruals and deferred income | 1,642 | 6,600
Amount due to related company | 21,600 | -
| 23,242 | 85,911

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000

8 | Related party transactions

Summary of transactions with entities with common control or significant interest

TRS Asset Management Ltd
T R Suterwalla & Sons Ltd

Expenditure with and payables to related parties

TRS Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

2025 | Entities with joint control or significant influence £
Rendering of services | 21,600

2024

Loans from related parties

2025 | Entities with common control or significant influence £ | Total £
Advanced | 21,600 | 21,600
At end of period | 21,600 | 21,600

2024 | Entities with common control or significant influence £ | Total £
At start of period | 2,400 | 2,400
Repaid | (2,400) | (2,400)
At end of period | - | -