REGISTERED NUMBER: 11606874 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Tribera Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

F Nolan

A Picart

REGISTERED OFFICE:

Tribera Floor 23

Alpha Tower

Suffolk Street Queensway

Birmingham

West Midlands

B1 1TT

REGISTERED NUMBER:

11606874 (England and Wales)

ACCOUNTANTS:

Locke Williams Associates LLP

Chartered Accountants

Studio 2

50-54 St Pauls Square

Birmingham

West Midlands

B3 1QS

FIXED ASSETS

Intangible assets

4

3,054

3,949

Tangible assets

5

42,971

51,282

Investments

6

21,000

-

67,025

55,231

CURRENT ASSETS

Debtors

7

790,376

678,234

Cash at bank

431,465

780,689

1,221,841

1,458,923

CREDITORS

Amounts falling due within one year

8

445,767

679,655

NET CURRENT ASSETS

776,074

779,268

TOTAL ASSETS LESS CURRENT LIABILITIES

843,099

834,499

PROVISIONS FOR LIABILITIES

10,708

12,821

NET ASSETS

832,391

821,678

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

832,390

821,677

SHAREHOLDERS' FUNDS

832,391

821,678

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:

F Nolan - Director

A Picart - Director

1.	STATUTORY INFORMATION

Tribera 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost and 20% on cost

Financial instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

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.

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 profit and loss account in other administrative expenses. Creditors which are debt instrument, such as loans and finance leases, are subsequently carried at amortised cost, using the effective interest rate method.

Taxation

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

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 27 (2024 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

8,925

AMORTISATION

At 1 January 2025

4,976

Charge for year

895

At 31 December 2025

5,871

NET BOOK VALUE

At 31 December 2025

3,054

At 31 December 2024

3,949

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

109,363

Additions

14,940

Disposals

(7,374

)

At 31 December 2025

116,929

DEPRECIATION

At 1 January 2025

58,081

Charge for year

23,251

Eliminated on disposal

(7,374

)

At 31 December 2025

73,958

NET BOOK VALUE

At 31 December 2025

42,971

At 31 December 2024

51,282

6.	FIXED ASSET INVESTMENTS

Other

investment

£

COST

Additions

21,000

At 31 December 2025

21,000

NET BOOK VALUE

At 31 December 2025

21,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

659,945

581,230

Other debtors

130,431

97,004

790,376

678,234

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

116,565

92,721

Taxation and social security

218,559

297,929

Other creditors

110,643

289,005

445,767

679,655

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

96,250

96,250

Between one and five years

176,458

272,708

272,708

368,958

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

80

Ordinary

1p

1

1