REGISTERED NUMBER: 07396279 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

TRIGO QUALITY MANAGEMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

B Leblanc

M Rambaud

G Milinovic

REGISTERED OFFICE:

Grenadier House

1625 Warwick Road

Knowle

Solihull

West Midlands

B93 9LF

REGISTERED NUMBER:

07396279 (England and Wales)

AUDITORS:

HB&O Ltd

Chartered Accountants and Statutory Auditors

Seven Stars House

1 Wheler Road

Coventry

CV3 4LB

BANKERS:

HSBC

2 - 4 St Ann's Square

Manchester

M2 7HD

FIXED ASSETS

Tangible assets

4

4,978

-

CURRENT ASSETS

Debtors

5

1,209,623

654,551

Cash at bank

27,111

77,039

1,236,734

731,590

CREDITORS

Amounts falling due within one year

6

1,124,739

472,408

NET CURRENT ASSETS

111,995

259,182

TOTAL ASSETS LESS CURRENT LIABILITIES

116,973

259,182

PROVISIONS FOR LIABILITIES

1,245

41

NET ASSETS

115,728

259,141

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

115,727

259,140

SHAREHOLDERS' FUNDS

115,728

259,141

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

G Milinovic - Director

1.	STATUTORY INFORMATION

Trigo Quality Management 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.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover comprises the value of sales (net of value added tax) of services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

Tangible fixed assets

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

Plant & machinery

-

10% on cost

Financial instruments

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

machinery

£

COST

At 1 January 2025

54,976

Additions

6,087

At 31 December 2025

61,063

DEPRECIATION

At 1 January 2025

54,976

Charge for year

1,109

At 31 December 2025

56,085

NET BOOK VALUE

At 31 December 2025

4,978

At 31 December 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

349,026

112,405

Amounts owed by group undertakings

816,417

523,067

Other debtors

44,180

19,079

1,209,623

654,551

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

11,866

7,487

Amounts owed to group undertakings

1,090,447

453,047

Taxation and social security

5,935

6,244

Other creditors

16,491

5,630

1,124,739

472,408

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Gregg Olner MPhil BA(Hons) FCA (Senior Statutory Auditor)

for and on behalf of HB&O Ltd

9.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The pension charge represents contributions due from the company and amounted to £3,672 (2024 - £5,197).

10.	RELATED PARTY DISCLOSURES

The key management are considered to be the directors, who draw their remuneration from another group company.

11.	ULTIMATE PARENT COMPANY

Trigo Western Europe (incorporated in France) is regarded by the directors as being the company's ultimate parent company. The register office for the company is as follows;

4 Avenue Pablo Picasso

Nanterre

Paris

France

92000