TRC SPECIALTY COMMODITIES LIMITED

• ·

  Negative shareholders' funds

Figures converted to GBP from USD at 0.749 per USD (Frankfurter spot rate) — hover any figure for the original. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. Year-on-year comparison hidden: this filing's period length differs materially from the prior year. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

1. TRC SPECIALTY COMMODITIES LIMITED 2017-07-14 → present
2. TRC COMMODITY COMPANY LIMITED 2017-07-14 → 2017-07-14

Accounting basis

IFRS

Reporting scope

Consolidated group

Auditor

RBK Audit UK Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The financial statements have been prepared on the going concern basis, which assumes that the Group has the ability to meet its liabilities as they fall due and will continue in operational existence for at least one year from the date of signing these financial statements. The Group has generated a loss of $1,614,539 (2024: profit of $143,077) for the year ended 31 December 2025. The Group is in a net liability position of $15,961,930 (2024: $14,324,174) as at 31 December 2025. Financial projections and budgets are prepared by the Directors for the Group which indicate that the Group will be viable in the short to medium term. The going concern basis of the Group is dependent upon assurances provided from its ultimate parent, TRC Trading Corporation, that it will provide financial support for a period not less than 12 months from the date of signing of the financial statements. The Directors have reasonable expectation that the ultimate parent will fulfil these assurances. On this basis and based on the above factors, the Directors are satisfied that the Group have the ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements and that the going concern basis of preparation of the financial statements is appropriate.”

Group structure

1. TRC SPECIALTY COMMODITIES LIMITED · parent
   1. Mumbi Coffee Merchants Ltd 60% · Kenya · Commodity trading

Significant events

• “No political donations were made to any UK political party, organisation, or candidate, nor was any political expenditure incurred. Additionally, no contributions were made to any non-UK political party.”
• “There are no contingent liabilities as at 31 December 2025.”
• “There are no capital commitments as at 31 December 2025.”
• “There have been no significant events affecting the Group and Company since the reporting date.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

3

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.