Trio Healthcare Holdings Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11799744 (England and Wales)

Unaudited Financial Statements

for the Period

1 April 2023 to 28 September 2024

for

TRIO HEALTHCARE HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

R J Anderson

S J Anderson

Registered office:

Pall Mall

1 Pollen Square

59 King Street

Manchester

M2 4PD

Registered number:

11799744 (England and Wales)

Accountants:

S&W Partners (Manchester) Limited

Accountants

Pall Mall

1 Pollen Square

59 King Street

Manchester

M2 4PD

Fixed assets

Investments

5

-

11,456,742

Current assets

Debtors

6

2

105,300

Cash at bank

20

494

22

105,794

Creditors

Amounts falling due within one year

7

4,803,849

516,762

Net current liabilities

(4,803,827

)

(410,968

)

Total assets less current liabilities

(4,803,827

)

11,045,774

Creditors

Amounts falling due after more than one
year

8

-

3,401,794

Net (liabilities)/assets

(4,803,827

)

7,643,980

Capital and reserves

Called up share capital

9

4

Share premium

8,412,187

Retained earnings

(13,216,018

)

(768,211

)

Shareholders' funds

(4,803,827

)

7,643,980

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

R J Anderson - Director

1.	Statutory information

Trio Healthcare Holdings 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.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The director intends to wind up the company within twelve months from the date of signing these financial statements. Consequently, the Company is not regarded as a going concern and these financial statements have not been prepared on a going concern basis. These financial statements have been prepared on a basis that is consistent with Section 1A of FRS 102 but amended to reflect the fact that the going concern basis is not appropriate.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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.

4.	Employees and directors

The average number of employees during the period was NIL (2023 - NIL).

5.	Fixed asset investments

Shares in

group

undertaking

£

Cost

At 1 April 2023

11,456,742

Additions

241,975

At 28 September 2024

11,698,717

Provisions

Provision for period

11,698,717

At 28 September 2024

11,698,717

Net book value

At 28 September 2024

-

At 31 March 2023

11,456,742

6.

Debtors: amounts falling due within one year

2024

2023

£

Other debtors

2

105,300

7.

Creditors: amounts falling due within one year

2024

2023

£

Trade creditors

153,453

21,341

Other creditors

4,650,396

495,421

4,803,849

516,762

8.

Creditors: amounts falling due after more than one year

2024

2023

£

Other creditors

-

3,401,794

9.	Called up share capital

**ERROR - CONFLICTS FOUND BETWEEN POSTINGS AND SHARE REGISTER - PLEASE REVIEW EXCEPTION REPORT (EXR).

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

1,518

A Ordinary

£1.51

848

2

616

C Ordinary

61.6p

1

1,000

B1 Ordinary

£1.00

007

1

467

B2 Ordinary

46.7p

-

353

B3 Ordinary

35.3p

-

88

M Ordinary

8.8p

-

4

10.	Going concern

The Directors and Shareholders have decided to wind up the Company subsequently to the year-end. Accordingly, these financial statements have not been prepared on a going concern basis but instead, have been prepared on a basis that is consistent with Section 1A of Financial Reporting Standard 102 but amended to reflect the fact that the going concern basis is not appropriate.. Where applicable, this generally involves:

- Writing down assets fair value less costs of disposal

- Providing for contractual commitments which may have been onerous as a consequence of the decision to wind up the company.

- Reclassifying assets or liabilities from non-current to current

The financial statements do not include a provision for any costs of wind up, other than those committed to at the statement of financial postilion date.

11.	Post balance sheet events

After the reporting period the Director has decided to wind up the Company. The going concern basis is not appropriate and the director has therefore prepared the financial statements on a basis that is consistent with Section 1A of Financial Reporting Standard 102 but amended to reflect the fact that the going concern basis is not appropriate.

There have been no other significant events subsequent to the financial year end that would required adjustment or disclosure in the financial statements.