REGISTERED NUMBER: 13097650 (England and Wales)

Financial Statements for the Year Ended 31 December 2024

for

Trek Kit Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D G Cassidy

R H Hoffman

Mrs J T Lindberg

REGISTERED OFFICE:

51 Eign Gate

Hereford

HR4 0AB

REGISTERED NUMBER:

13097650 (England and Wales)

AUDITORS:

R J Francis & Co Limited

Marshall Business Centre

Faraday Road

Hereford

Herefordshire

HR4 9NS

FIXED ASSETS

Investments

4

1,100

1,100

CURRENT ASSETS

Cash at bank

1,100

1,100

NET CURRENT ASSETS

1,100

1,100

TOTAL ASSETS LESS CURRENT LIABILITIES

2,200

2,200

CAPITAL AND RESERVES

Called up share capital

2,200

2,200

SHAREHOLDERS' FUNDS

2,200

2,200

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 25 September 2025 and were signed on its behalf by:

D G Cassidy - Director

1.	STATUTORY INFORMATION

Trek Kit Holdings 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Preparation of consolidated financial statements

The financial statements contain information about Trek Kit Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's Statement of Financial Position when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

1,100

NET BOOK VALUE

At 31 December 2024

1,100

At 31 December 2023

1,100

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Trek Kit (Hereford) Limited

Registered office: 51 Eign Gate, Hereford, HR4 0AB

Nature of business: Retail

%

Class of shares:

holding

Ordinary

100.00

2024

2023

£

£

Aggregate capital and reserves

1,904,173

2,270,857

5.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

A A Houston (Senior Statutory Auditor)

for and on behalf of R J Francis & Co Limited

6.	CONTINGENT LIABILITIES AND OTHER COMMITMENTS

There were no contingent liabilities or lease commitments at 31 December 2024.

7.	ULTIMATE CONTROLLING PARTY

The company's immediate parent undertaking is Frilufts Retail Europe AB, a company incorporated in Sweden.

The ultimate parent undertaking is Fenix Outdoor International AG, a company registered in Switzerland. Fenix Outdoor International AG prepares group Financial Statements and copies can be obtained from the Company's website, www.fenixoutdoor.se.