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Company Registration No. 08166738 (England and Wales)
Trackpearl Limited Unaudited accounts for the year ended 31 December 2024
Trackpearl Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Trackpearl Limited Company Information for the year ended 31 December 2024
Director
I H Abrahams
Company Number
08166738 (England and Wales)
Registered Office
Trackpearl Limited 1 Mercer Street London London WC2H 9QJ England
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Trackpearl Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Debtors
4
4,648 
4,648 
Cash at bank and in hand
439 
919 
5,087 
5,567 
Creditors: amounts falling due within one year
5
(83,967)
(83,967)
Net current liabilities
(78,880)
(78,400)
Net liabilities
(78,880)
(78,400)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(78,882)
(78,402)
Shareholders' funds
(78,880)
(78,400)
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 September 2025 and were signed on its behalf by
I H Abrahams Director Company Registration No. 08166738
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Trackpearl Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Trackpearl Limited is a private company, limited by shares, registered in England and Wales, registration number 08166738. The registered office is Trackpearl Limited, 1 Mercer Street , London, London, WC2H 9QJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
Presentation currency
The accounts are presented in £ sterling.
Financial instruments
The company recognises financial instruments when it becomes a party to the contractual arrangements of the instrument. Financial instruments are de-recognised when they are discharged or when the contractual terms expire. Financial assets The company recognises its financial assets into one of the categories discussed below, depending on the purpose for which the asset was acquired. Available for sale financial assets Available for sale financial assets are non-derivative financial assets that are not held for trading. They have no fixed or determinable payments. They are initially recognised at fair value plus transaction costs, and are subsequently measured at fair value. Changes in the fair value of available for sale financial assets are shown in other comprehensive income. Loans and receivables Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. They are initially recognised at fair value plus transaction costs that are directly attributable to their acquisition or issue, and are subsequently carried at amortised cost using the effective interest rate method, less provision for impairment. Impairment provisions are recognised when there is objective evidence that the company will be unable to collect all of the amounts due under the terms receivable, the amount of such a provision being the difference between the net carrying amount and the present value of the future expected cash flows associated with the impaired receivable. Financial liabilities The company classifies all of its financial liabilities as liabilities at amortised cost. Financial liabilities at amortised cost including bank borrowings are initially recognised at fair value net of any transaction costs directly attributable to the issue of the instrument. Such interest bearing liabilities are subsequently measured at amortised cost using the effective interest rate method.
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Trackpearl Limited Notes to the Accounts for the year ended 31 December 2024
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
4,648 
4,648 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Amounts owed to group undertakings and other participating interests
83,967 
83,967 
6
Controlling party
Fox Investments Limited, a company incorporated in England and Wales, is the immediate parent undertaking. Fox Investments (Holdings) Limited is the ultimate parent undertaking.
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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