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REGISTERED NUMBER: 04419645 (England and Wales)
























Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Trading Central International Limited

Trading Central International Limited (Registered number: 04419645)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Trading Central International Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: A Pellier
C Vairelles-Moroz





REGISTERED OFFICE: 2 New Street Square
London
EC4A 3BZ





REGISTERED NUMBER: 04419645 (England and Wales)





ACCOUNTANTS: Fromantin & Associes
122 Avenue Charles de Gaulle
92522 Neuilly sur Seine Cedex

Trading Central International Limited (Registered number: 04419645)

Statement of Financial Position
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 5 2,984 2,831

CURRENT ASSETS
Debtors 6 89,476 423,674
Cash at bank 75,915 19,522
165,391 443,196
CREDITORS
Amounts falling due within one
year

7

117,655

394,216
NET CURRENT ASSETS 47,736 48,980
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,720

51,811

PROVISIONS FOR LIABILITIES 736 696
NET ASSETS 49,984 51,115

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 48,984 50,115
SHAREHOLDERS' FUNDS 49,984 51,115

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2024 and were signed on its behalf by:




A Pellier - Director


Trading Central International Limited (Registered number: 04419645)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Trading Central International Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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. There were no material departures from that standard.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Revenue 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.
Computer equipment - 25% on cost

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Trading Central International Limited (Registered number: 04419645)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

3. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the profit and loss account as incurred.

Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 6 ) .

5. PROPERTY, PLANT AND EQUIPMENT
Computer
equipment
£   
COST
At 1 January 2023 10,500
Additions 2,456
At 31 December 2023 12,956
DEPRECIATION
At 1 January 2023 7,669
Charge for year 2,303
At 31 December 2023 9,972
NET BOOK VALUE
At 31 December 2023 2,984
At 31 December 2022 2,831

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other debtors 1,330 1,632
Amounts due by group
undertakings

81,039

421,338
Prepayments and accrued income 7,107 704
89,476 423,674

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors - 424
Tax 2,964 20,008
Social security and other
taxes

17,812

17,164
Other creditors 1,151 1,189
Amounts owed to group
undertakings

89,506

349,621
Accruals and deferred income 6,222 5,810
117,655 394,216

Trading Central International Limited (Registered number: 04419645)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
1,000 Ordinary £1 1,000 1,000

9. CAPITAL COMMITMENTS
31.12.23 31.12.22
£    £   
Contracted but not provided for in the
financial statements - -

10. PARENT COMPANY

The company is a wholly owned subsidiary of Trading Central SA, a company incorporated in France, whose registered office and principal place of business is at 11B Rue Scribe, 75009 Paris.