Triomnia Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03884904

Triomnia Limited

Filleted Unaudited Financial Statements

31 March 2026

Triomnia Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	6		1,300,000	1,500,000

Current assets

Debtors	7	695	621
Cash at bank and in hand		55,241	63,838
		-------	-------
		55,936	64,459

Creditors: amounts falling due within one year	8	27,242		61,131
		-------		-------
Net current assets			28,694	3,328
			-----------	-----------
Total assets less current liabilities			1,328,694	1,503,328

Creditors: amounts falling due after more than one year	9		228,811	194,477

Provisions

Taxation including deferred tax	145,875	148,865
	-----------	-----------
Net assets	954,008	1,159,986
	-----------	-----------

Capital and reserves

Called up share capital	100	100
Revaluation reserve	692,811	889,821
Profit and loss account	261,097	270,065
	---------	-----------
Shareholders funds	954,008	1,159,986
	---------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

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

Directors' responsibilities:

- 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 Act with respect to accounting records and the preparation of financial statements .

Triomnia Limited

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 24 September 2026 , and are signed on behalf of the board by:

M Collis	M Child
Director	Director

Company registration number: 03884904

Triomnia Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 28 Park Way, Feltham, Middlesex, TW14 9DJ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover represents rental income receivable by the company under the lease agreement and is recognised on a straight line basis over the term of the lease.

Taxation

Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. Current tax The tax currently payable is based on taxable profit for the year. Taxable profit differs from 'profit before tax' as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of current and previous periods. Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. Timing differences result from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The gain or loss on valuation is recognised in profit or loss and is subsequently transferred within equity to the revaluation reserve together with the associated deferred tax.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, cash and cash equivalents, trade and other payables, and loans and borrowings. Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instruments. Financial assets and financial liabilities are initially measured at fair value.

4. Employees

There were no employees during the year.

5. Tax on (loss)/profit

Major components of tax expense

	2026	2025
	£	£

Current tax:

UK current tax expense	6,342	41,716
Adjustments in respect of prior periods	( 63)	–
	------	-------
Total current tax	6,279	41,716
	------	-------

Deferred tax:

Origination and reversal of timing differences	( 2,990)	24,567
	------	-------
Tax on (loss)/profit	3,289	66,283
	------	-------

Reconciliation of tax expense

The tax assessed on the (loss)/profit on ordinary activities for the year is higher than (2025: lower than) the standard rate of corporation tax in the UK of 19 % (2025: 24.31 %).

	2026	2025
	£	£
(Loss)/profit on ordinary activities before taxation	( 166,689)	300,869
	---------	---------
(Loss)/profit on ordinary activities by rate of tax	( 31,671)	73,148
Adjustment to tax charge in respect of prior periods	( 63)	–
Effect of expenses not deductible for tax purposes	13	–
Deferred tax	(2,990)	24,567
Other tax adjustment to increase/(decrease) tax liability 2 - desc in a/cs	38,000	(31,432)
	---------	---------
Tax on (loss)/profit	3,289	66,283
	---------	---------

6. Tangible assets

	Investment property
	£
Cost/Valuation
At 1 April 2025	1,500,000
Revaluations	( 200,000)
	-----------
At 31 March 2026	1,300,000
	-----------
Depreciation
At 1 April 2025 and 31 March 2026	–
	-----------
Carrying amount
At 31 March 2026	1,300,000
	-----------
At 31 March 2025	1,500,000
	-----------

The fair value of the investment property is measured by the directors based on the current market valuation. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. The net historical cost of the investment property was £461,314 (2025 - £461,314).

7. Debtors

	2026	2025
	£	£
Other debtors	695	621
	----	----

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	6,342	41,717
Other creditors	20,900	19,414
	-------	-------
	27,242	61,131
	-------	-------

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	228,811	194,477
	---------	---------

Included within creditors: amounts falling due after more than one year is an amount of £228,811 (2025: £194,477) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

The bank loans are secured by a fixed and floating charge over the assets of the company. The interest on the long term bank loan is chargeable at an average rate of 4.81% (2025 - 5.90%) per annum.

10. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
M Collis	( 7,635)	( 1,020)	–	( 8,655)
M Child	( 6,878)	( 1,139)	1,000	( 7,017)
	-------	------	------	-------
	( 14,513)	( 2,159)	1,000	( 15,672)
	-------	------	------	-------

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
M Collis	( 6,660)	( 2,975)	2,000	( 7,635)
M Child	( 6,749)	( 4,129)	4,000	( 6,878)
	-------	------	------	-------
	( 13,409)	( 7,104)	6,000	( 14,513)
	-------	------	------	-------

The company paid dividends of £18,000 (2025 - £10,750) each to M Child and M Collis .