ACCOUNTS - Final Accounts

Cash and cash equivalents

Registered number: 12121129

TRINITY SQUARE PROPERTY MANAGEMENT LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

TRINITY SQUARE PROPERTY MANAGEMENT LTD

REGISTERED NUMBER: 12121129

BALANCE SHEET

AS AT 31 DECEMBER 2025

	31 December	31 December	31 March	31 March
	2025	2025	2025	2025
Note	£	£	£	£


Current assets
Debtors: amounts falling due within one year	4	16,710		798
Cash at bank and in hand	5	1,564		48
		18,274		846
Creditors: amounts falling due within one year	6	(9,695)		(784)
Net current assets			8,579		62

Net assets			8,579		62

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		8,479	(38)
		8,579	62

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 period 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 22 September 2026.

R N Graham

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

TRINITY SQUARE PROPERTY MANAGEMENT LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

Trinity Square Property Management Ltd is a private company limited by shares and incorporated in England and Wales. The registered office address of the company is The Old Foundry Jolliffe Yard, 233 London Road North, Merstham, Surrey, England, RH1 3BN.

The principal activity of the company is that of the property letting and management.

The current period is a short period of nine months. The comparative figures are for the year to 31 March 2025.

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 following principal accounting policies have been applied:

2.2

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The Company is expected to receive continued operational support from connected companies for at least 12 months from the date of approval of the financial statements. Thus, the director continues to adopt the going concern basis of accounting in preparing the financial statements

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 2

TRINITY SQUARE PROPERTY MANAGEMENT LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

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.

2.5

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.

2.6

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.

2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities such as trade and other debtors and creditors and loans from related
parties.

Employees

The average monthly number of employees, including directors, during the period was 1 (2025 - 1).

Debtors

					31 December	31 March
					2025	2025
					£	£


Trade debtors	15,437	750
Amounts owed by group undertakings	1,273	-
Other debtors	-	48
	16,710	798

	Cash at bank and in hand	1,564	48

Page 3

TRINITY SQUARE PROPERTY MANAGEMENT LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Trade creditors	6,011	-
Amounts owed to group undertakings	250	784
Other taxation and social security	2,184	-
Accruals	1,250	-
	9,695	784

Allotted, called up and fully paid

100 (2025 - 100) Ordinary shares of £1.00 each	100	100

8.	Related party transactions
	Included within debtors are amounts of £16,710 (2025 - £750) owed from connected companies. Included within creditor are amounts of £6,261 (2025 - £784) owed to connected companies. These balances are unsecured, interest free and repayable on demand.

9.	Controlling party

The ultimate controlling party is Trinity Square Holdings Limited. The ultimate controlling party is considered to be Mr R N Graham by virtue of his controlling shareholding in the parent company.

Page 4