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REGISTERED NUMBER: 07792830 (England and Wales)














ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

TRACKERSHOP LIMITED

TRACKERSHOP LIMITED (REGISTERED NUMBER: 07792830)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


TRACKERSHOP LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mr Mark Duncan Carse
Mr Deege George Carse
Mr Shaun Mark Carse
Mr Bradley Dave Carse





REGISTERED OFFICE: c/o Michael Filiou Ltd
Salisbury House
81 High Street
Potters Bar
Hertfordshire
EN6 5AS





REGISTERED NUMBER: 07792830 (England and Wales)





ACCOUNTANTS: Michael Filiou Ltd
Chartered Certified Accountants
www.michaelfiliou.com
Salisbury House
81 High Street
Potters Bar
Hertfordshire
EN6 5AS

TRACKERSHOP LIMITED (REGISTERED NUMBER: 07792830)

ABRIDGED STATEMENT OF FINANCIAL POSITION
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - 50
Tangible assets 6 106,154 35,051
Investments 7 2,000 2,000
108,154 37,101

CURRENT ASSETS
Stocks 111,955 25,088
Debtors 8 1,519,982 1,459,865
Cash at bank and in hand 141,135 199,108
1,773,072 1,684,061
CREDITORS
Amounts falling due within one year 909,625 798,782
NET CURRENT ASSETS 863,447 885,279
TOTAL ASSETS LESS CURRENT
LIABILITIES

971,601

922,380

CREDITORS
Amounts falling due after more than one year 46,275 12,626
NET ASSETS 925,326 909,754

CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Retained earnings 924,326 908,754
SHAREHOLDERS' FUNDS 925,326 909,754

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

TRACKERSHOP LIMITED (REGISTERED NUMBER: 07792830)

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2025


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 Statement of Financial Position for the year ended 31 March 2025 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 Board of Directors and authorised for issue on 22 July 2025 and were signed on its behalf by:




Mr Mark Duncan Carse - Director Mr Deege George Carse - Director




Mr Shaun Mark Carse - Director Mr Bradley Dave Carse - Director


TRACKERSHOP LIMITED (REGISTERED NUMBER: 07792830)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Trackershop 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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website development is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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

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.

TRACKERSHOP LIMITED (REGISTERED NUMBER: 07792830)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


3. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 22 ) .

5. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024
and 31 March 2025 80,000
AMORTISATION
At 1 April 2024 79,950
Amortisation for year 50
At 31 March 2025 80,000
NET BOOK VALUE

At 31 March 2025 -
At 31 March 2024 50

TRACKERSHOP LIMITED (REGISTERED NUMBER: 07792830)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


6. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024 71,852
Additions 97,905
At 31 March 2025 169,757
DEPRECIATION
At 1 April 2024 36,801
Charge for year 26,802
At 31 March 2025 63,603
NET BOOK VALUE
At 31 March 2025 106,154
At 31 March 2024 35,051

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
Additions 73,705
At 31 March 2025 73,705
DEPRECIATION
Charge for year 11,773
At 31 March 2025 11,773
NET BOOK VALUE
At 31 March 2025 61,932

TRACKERSHOP LIMITED (REGISTERED NUMBER: 07792830)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


7. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 April 2024
and 31 March 2025 2,000
NET BOOK VALUE
At 31 March 2025 2,000
At 31 March 2024 2,000

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

More Fleet Ltd
Registered office: C/O Michael Filiou Ltd, Salisbury House, 81 High Street,Potters Bar, Hertfordshire, EN6 5AS, United Kingdom
Nature of business: Dormant company
%
Class of shares: holding
Ordinary 100.00

More Track Ltd
Registered office: C/O Michael Filiou Ltd, Salisbury House, 81 High Street, Potters Bar, Hertfordshire, EN6 5AS, United Kingdom
Nature of business: Dormant company
%
Class of shares: holding
Ordinary 100.00

8. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Amounts owed by associates 1,299,365 1,239,711
Other debtors 77,117 -
1,376,482 1,239,711

TRACKERSHOP LIMITED (REGISTERED NUMBER: 07792830)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
200 A Ordinary £1 200 200
200 B Ordinary £1 200 200
200 C Ordinary £1 200 200
200 D Ordinary £1 200 200
200 E Ordinary £1 200 200
1,000 1,000

10. RELATED PARTY DISCLOSURES

MSBD Properties Ltd
MSBD Properties Ltd is a related company incorporated in England and Wales, which is controlled by the directors of Trackershop Limited. During the year, the company loaned MSBD Properties Ltd £59,488 (2024 - £636,950). At the balance sheet date, the company was owed £1,299,365 (2024 - £1,239,711) by MSBD Properties Ltd.

Trackershop PTY Ltd
Trackershop PTY Ltd is a company incorporated in Australia, which is controlled by the directors and shareholders of Trackershop Limited.

During the year, the company made loans to Trackershop PTY Ltd of £70,917 (2024 - £6,201) of which Trackershop PTY Ltd repaid £Nil (2024 - £Nil).

As at the balance sheet date, the company was owed £77,117 (2024 - £6,201) by Trackershop PTY Ltd.

11. ULTIMATE CONTROLLING PARTY

The company is owned and controlled by the Carse Family, by virtue of the fact they hold 100% of the issued share capital.