REGISTERED NUMBER: SC592860 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Tri-Square Construction Solutions Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

H C Gallagher

REGISTERED OFFICE:

10 Newton Terrace

Charing Cross

Glasgow

G3 7PJ

REGISTERED NUMBER:

SC592860 (Scotland)

ACCOUNTANTS:

AMAS Murrison Limited

Chartered Accountants

10 Newton Terrace

Charing Cross

Glasgow

G3 7PJ

FIXED ASSETS

Tangible assets

4

291,356

159,700

CURRENT ASSETS

Stocks

209,040

89,377

Debtors

216,781

51,103

Cash at bank and in hand

62,760

148,525

488,581

289,005

CREDITORS

Amounts falling due within one year

558,283

320,337

NET CURRENT LIABILITIES

(69,702

)

(31,332

)

TOTAL ASSETS LESS CURRENT LIABILITIES

221,654

128,368

CREDITORS

Amounts falling due after more than one year

(67,099

)

(8,948

)

PROVISIONS FOR LIABILITIES

(55,358

)

(25,036

)

NET ASSETS

99,197

94,384

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

5

99,097

94,284

99,197

94,384

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 October 2026 and were signed by:

H C Gallagher - Director

1.	STATUTORY INFORMATION

Tri-Square Construction Solutions Ltd is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets

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

Long leasehold

-

10% on cost

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Government grants

Government grants are recognised using the accrual model. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the related asset. Grants relating to revenue are recognised in income in the same period as the related expenditure. Grants received but not yet recognised in income are included in creditors as deferred government grants.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

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

Assets obtained under hire purchase contracts are capitalised as tangible fixed assets and depreciated over their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the payments is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding.

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 15 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

280,594

Additions

172,827

At 31 March 2026

453,421

DEPRECIATION

At 1 April 2025

120,894

Charge for year

41,171

At 31 March 2026

162,065

NET BOOK VALUE

At 31 March 2026

291,356

At 31 March 2025

159,700

5.

RESERVES

Retained

earnings

£

At 1 April 2025

94,284

Profit for the year

79,926

Dividends

(75,113

)

At 31 March 2026

99,097

6.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

H C Gallagher

Balance outstanding at start of year

-

7,416

Amounts advanced

75,113

98,787

Amounts repaid

(75,113

)

(106,203

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-