.Trashes is a hidden directory that stores files that have been moved to the Trash. The Trash (known as the Bin in British English) stores files deleted via the Finder or Files apps for 30 days, giving the user the option to recover a file deleted by accident. Upon emptying the Trash, the contents of the .Trashes directory is deleted.
iOS does not provide a user‑accessible, global Trash - each app is responsible for implementing its own trash feature if necessary. This includes storage providers such as iCloud Drive. When external storage such as USB drives or SD cards connected via adapters are used with an iOS device, the system may automatically create a hidden .Trashes folder on that volume. In these cases, the folder serves a similar role as on macOS.