| REGISTERED NUMBER: |
| ABRIDGED UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| FOR |
| TRACKERSHOP LIMITED |
| REGISTERED NUMBER: |
| 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: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 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 |
| Tangible assets | 6 |
| Investments | 7 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 8 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| TRACKERSHOP LIMITED (REGISTERED NUMBER: 07792830) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| 1. | STATUTORY INFORMATION |
| Trackershop Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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. |
| Tangible fixed assets |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| 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 |
| 5. | INTANGIBLE FIXED ASSETS |
| Totals |
| £ |
| COST |
| At 1 April 2024 |
| and 31 March 2025 |
| AMORTISATION |
| At 1 April 2024 |
| Amortisation for year |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| 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 |
| Additions |
| At 31 March 2025 |
| DEPRECIATION |
| At 1 April 2024 |
| Charge for year |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| 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: |
| Registered office: C/O Michael Filiou Ltd, Salisbury House, 81 High Street,Potters Bar, Hertfordshire, EN6 5AS, United Kingdom |
| Nature of business: |
| % |
| Class of shares: | holding |
| Registered office: C/O Michael Filiou Ltd, Salisbury House, 81 High Street, Potters Bar, Hertfordshire, EN6 5AS, United Kingdom |
| Nature of business: |
| % |
| Class of shares: | holding |
| 8. | DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Amounts owed by associates |
| Other debtors |
| 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: | £ | £ |
| A Ordinary | £1 | 200 | 200 |
| B Ordinary | £1 | 200 | 200 |
| C Ordinary | £1 | 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. |