For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

TRS Global Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 34 Enville Road, Newport, NP20 5AD.

The comparative figures relate to an 11-month period from the date of incorporation to the prior year-end. As the current financial year covers a 12-month period, the current and comparative figures are not directly comparable.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

The average monthly number of persons (including directors) employed by the company during the year was:

Details of the company's subsidiaries at 31 January 2026 are as follows:

During the year the company loaned money to Topline Retail Solutions Limited. At the year end, the amount owed by Topline Retail Solutions Limited was £359,532 (2025 - £28,403) this amount is included in debtors: amounts falling due within one year. A company with a common director.

Dividends totalling £33,733 (2025 - £146,020) were paid in the year in respect of shares held by the company's directors.