Audit Exempt Dormant Accounts - TRIUNO GROUP HOLDING LTD

Balance Sheet as at 31 October 2025

	2025 £
Current assets	11
Net current assets (liabilities)	11
Total assets less current liabilities	11

Total net assets (liabilities)	11

Capital and reserves	11

The company has not traded during the period. During this time the company received no income and incurred no expenditure and therefore no profit and loss account is presented in these financial statements.

For the period ending 31 October 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Supplementary Note

The original accounts incorrectly reported £100 of called-up share capital as unpaid. The director paid the £100 share capital into the company's bank account on 23 October 2024. The company had not commenced trading during the accounting period. This supplementary note is provided to clarify the treatment of the share capital in the original accounts.

The financial statements were approved by the board of directors and authorised for issue on 31 October 2026 and are signed on its behalf by:

Mr. Paulo cesar Gemignani
Director

Company Registration Number 16024497

Notes

1. Accounting policies

These financial statements have been prepared under the micro-entity regime in accordance with FRS 105 and the Companies Act 2006.

2. Employees

Average number of employees during the period: 0

3. Additional notes

**EXPLANATORY STATEMENT REGARDING BUSINESS ACTIVITIES** **Company:** TRIUNO GROUP HOLDING LTD **Company Registration Number:** 16024497 **Director:** Paulo César Gemignani **Relevant Financial Period:** 17 October 2024 to 31 October 2025 TRIUNO GROUP HOLDING LTD was incorporated on 17 October 2024 with the intention of establishing and operating a business. However, due to practical and financial difficulties, the company was unable to commence its intended commercial activities during 2024 and 2025. Throughout this period, the company had no customers, issued no commercial invoices and generated no trading income of its own. Paulo César Gemignani continued to operate his existing business in his personal capacity as a self-employed individual. Although the bank account registered in the name of TRIUNO GROUP HOLDING LTD was used to receive payments and make transactions relating to his self-employed activities, these transactions were associated with his personal business rather than commercial activities undertaken by the company. The income arising from those activities was reported to HM Revenue & Customs through Paulo César Gemignani's personal Self Assessment tax returns as self-employed income. The use of the company's bank account did not represent an intention to conceal or omit those earnings from taxation. **Transition to Company Operations in 2026** Paulo César Gemignani reported 6 April 2026 as the cessation date of his self-employed activities and submitted the relevant notification to HM Revenue & Customs. Following this transition, the intention was to conduct future business activities through TRIUNO GROUP HOLDING LTD rather than through his previous self-employed business. From 1 September 2026, Paulo César Gemignani commenced employment through the company's PAYE payroll system. The company is also preparing a formal inventory of the stock, equipment, tools and other business assets previously held by Paulo César Gemignani in his personal capacity as a self-employed individual. These assets will be identified, valued and formally transferred to TRIUNO GROUP HOLDING LTD, with the appropriate accounting records and supporting documentation maintained. **Clarification of the Company's Financial Position** The absence of company trading income during 2024 and 2025 reflects the fact that the intended business operations had not yet commenced. Transactions passing through the company's bank account during that period related to the director's personal self-employed activities, for which the corresponding income was reported through his personal tax declarations. The company's commercial transition began in 2026, with the intention of consolidating its operations and continuing its development throughout 2027. This statement is provided to clarify the distinction between the director's previous self-employed activities and the subsequent commencement of business operations through TRIUNO GROUP HOLDING LTD.