Caseware UK (AP4) 2025.0.111 2025.0.111 2025-06-30 2025-06-30 false false 2024-07-01 false Hotels and similar accommodation 0 0 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06292655 2024-07-01 2025-06-30 06292655 2023-07-01 2024-06-30 06292655 2025-06-30 06292655 2024-06-30 06292655 c:Director1 2024-07-01 2025-06-30 06292655 c:RegisteredOffice 2024-07-01 2025-06-30 06292655 d:CurrentFinancialInstruments 2025-06-30 06292655 d:CurrentFinancialInstruments 2024-06-30 06292655 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 06292655 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 06292655 d:ShareCapital 2025-06-30 06292655 d:ShareCapital 2024-06-30 06292655 d:RetainedEarningsAccumulatedLosses 2025-06-30 06292655 d:RetainedEarningsAccumulatedLosses 2024-06-30 06292655 c:FRS102 2024-07-01 2025-06-30 06292655 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 06292655 c:FullAccounts 2024-07-01 2025-06-30 06292655 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06292655 d:Subsidiary1 2024-07-01 2025-06-30 06292655 d:Subsidiary1 1 2024-07-01 2025-06-30 06292655 d:Subsidiary2 2024-07-01 2025-06-30 06292655 d:Subsidiary2 1 2024-07-01 2025-06-30 06292655 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 06292655 TRIANGLE INVESTMENTS AND DEVELOPMENT LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
TRIANGLE INVESTMENTS AND DEVELOPMENT LIMITED COMPANY INFORMATION
Director | Mr G Gurbanov
Registered number | 06292655
Registered office | Combehurst Cottage Wadhurst Road
| Frant
| Tunbridge Wells
| England
| TN3 9EJ
TRIANGLE INVESTMENTS AND DEVELOPMENT LIMITED CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 8
TRIANGLE INVESTMENTS AND DEVELOPMENT LIMITED REGISTERED NUMBER: 06292655 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 100,000 |  | 100,100
|  |  | 100,000 |  | 100,100
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 620,006 |  | 600,305 |
Cash at bank and in hand |  | - |  | 4,185 |
|  | 620,006 |  | 604,490 |
Creditors: amounts falling due within one year | 6 | (90,695) |  | (69,138) |
Net current assets |  |  | 529,311 |  | 535,352
Total assets less current liabilities |  |  | 629,311 |  | 635,452
Net assets |  |  | 629,311 |  | 635,452
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100,000 |  | 100,000
Profit and loss account |  |  | 529,311 |  | 535,452
|  |  | 629,311 |  | 635,452
Page 1
TRIANGLE INVESTMENTS AND DEVELOPMENT LIMITED REGISTERED NUMBER: 06292655 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 August 2026.
Mr G Gurbanov
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
TRIANGLE INVESTMENTS AND DEVELOPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Triangle Investments and Development Limited is a private company limited by shares incorporated in England and Wales. The registered office is Combehurst Cottage Wadhurst Road, Frant, Tunbridge Wells, England, TN3 9EJ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Going concern
The director has assessed the ability of the company to continue as a going concern for the next 12 months from the date of approval of these financial statements. As such, the director has adopted the going concern basis in preparing these financial statements.
| 2.4 | Revenue
Revenue is recognised at fair value of the consideration received or receivable for goods and services provided in the normal course of business, and it shown net of VAT and other sales related taxes.
| 2.5 | Cash and cash equivalents
Cash and cash equivalents are basic financial instruments and include cash in hand, deposits held at call with banks.
| 2.6 | Non-current investments
Investments in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss. The company has taken advantage of the exemption available in sections 384 and 399(2A) of the Companies Act 2006, whereby it has not consolidated financial information with subsidiaries. Page 3
TRIANGLE INVESTMENTS AND DEVELOPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.11 | Leases
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.12 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other Page 4
TRIANGLE INVESTMENTS AND DEVELOPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.12 | Foreign currency translation (continued)
foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.13 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income.
| 2.14 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. 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 trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Page 5
TRIANGLE INVESTMENTS AND DEVELOPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.14 | Financial instruments (continued)
Basic 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 the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL)
Page 6
TRIANGLE INVESTMENTS AND DEVELOPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 July 2024 | 100,100
| Disposals | (100)
| At 30 June 2025 | 100,000
| Net book value |
| At 30 June 2025 | 100,000
| At 30 June 2024 | 100,100
| Subsidiary undertakings
| The following were subsidiary undertakings of the Company:
| Name | Registered office | Class of shares | Holding
| Garfield Tarrat Bespoke Services Limited | Combehurst Cottage Wadhurst Road, Frant, Tunbridge Wells, | Ordinary | 100%
| Financial Dimensions Ltd | England, TN3 9EJ | Ordinary | 100%
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 22,007
| Other debtors | 557,156 | 526,411
| Tax recoverable | 62,850 | 51,887
|  | 620,006 | 600,305
Page 7
TRIANGLE INVESTMENTS AND DEVELOPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 6,679 | -
| Corporation tax | 65,825 | 54,862
| Other creditors | 16,091 | 8,976
| Accruals and deferred income | 2,100 | 5,300
|  | 90,695 | 69,138
7. | Advances to Directors
Included in other debtors are interest free loans due from the director of the company totalling £190,504 (2024 - £158,022).
8. | Controlling party
The ultimate controlling party is G Gurbanov.
Page 8