REGISTERED NUMBER: 07640729 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

TRIGO ADR UK LTD

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:

07640729 (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

2,170

1,550

Investments

5

2

2

2,172

1,552

CURRENT ASSETS

Debtors

6

1,107,757

529,088

Cash at bank

160,820

52,026

1,268,577

581,114

CREDITORS

Amounts falling due within one year

7

1,865,994

1,152,864

NET CURRENT LIABILITIES

(597,417

)

(571,750

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(595,245

)

(570,198

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(595,345

)

(570,298

)

SHAREHOLDERS' FUNDS

(595,245

)

(570,198

)

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 ADR UK Ltd 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 accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

At the balance sheet date the company had net current liabilities of £597,417 (2024 - £571,750), and total net liabilities of £595,245 (2024 - £570,198). The directors of the parent company have expressed their willingness to support the company as necessary and the business is considered a going concern. The accounts and financial statements have therefore been prepared on a going concern basis.

Preparation of consolidated financial statements

The financial statements contain information about Trigo ADR UK Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 (excluding value added tax, similar taxes and trade discounts) 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.

Computer equipment

-

Straight line over 3 years

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

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 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

5,279

Additions

1,445

At 31 December 2025

6,724

DEPRECIATION

At 1 January 2025

3,729

Charge for year

825

At 31 December 2025

4,554

NET BOOK VALUE

At 31 December 2025

2,170

At 31 December 2024

1,550

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 January 2025

and 31 December 2025

2

NET BOOK VALUE

At 31 December 2025

2

At 31 December 2024

2

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,850

-

Amounts owed by group undertakings

1,090,447

453,047

Other debtors

11,460

76,041

1,107,757

529,088

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

848,099

614,859

Amounts owed to group undertakings

964,489

473,644

Taxation and social security

22,854

19,070

Other creditors

30,552

45,291

1,865,994

1,152,864

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	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

10.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The pension charge represents contributions due from the company and amounted to £9,025 (2024 - £8,857).

11.	RELATED PARTY DISCLOSURES

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

12.	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