REGISTERED NUMBER: 14799124 (England and Wales)

TREKKER GLOBAL LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Chambers

N Whiley

K Whiley

G Whiley

REGISTERED OFFICE:

172 Brierley Road

Walton Summit Centre

Preston

Lancashire

PR5 8AH

REGISTERED NUMBER:

14799124 (England and Wales)

ACCOUNTANTS:

Rushtons

Chartered Accountants

Shorrock House

1 Faraday Court

Fulwood

Preston

Lancashire

PR2 9NB

FIXED ASSETS

Intangible assets

4

16,064

61,897

Tangible assets

5

1,698

2,123

17,762

64,020

CURRENT ASSETS

Stocks

211,976

235,038

Debtors

52,317

78,820

Cash at bank

109,380

60,699

373,673

374,557

CREDITORS

Amounts falling due within one year

443,763

378,819

NET CURRENT LIABILITIES

(70,090

)

(4,262

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(52,328

)

59,758

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Share premium

199,600

199,600

Retained earnings

(253,928

)

(141,842

)

SHAREHOLDERS' FUNDS

(52,328

)

59,758

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 28 September 2025 and were signed on its behalf by:

J Chambers - Director

1.	STATUTORY INFORMATION

Trekker Global Ltd 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on a going concern basis, the validity of which may be inappropriate as at 31 December 2024, the company's total liabilities exceeded its total assets by £52,328. The financial statements do not include any adjustment that may result from the company ceasing to trade.

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.

Other intangibles are being amortised evenly over their estimated useful life of two years.

Software and website is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

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 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.

Hire purchase and leasing commitments

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2024

and 31 December 2024

132,801

AMORTISATION

At 1 January 2024

70,904

Amortisation for year

45,833

At 31 December 2024

116,737

NET BOOK VALUE

At 31 December 2024

16,064

At 31 December 2023

61,897

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2024

and 31 December 2024

2,404

DEPRECIATION

At 1 January 2024

281

Charge for year

425

At 31 December 2024

706

NET BOOK VALUE

At 31 December 2024

1,698

At 31 December 2023

2,123

6.	RELATED PARTY DISCLOSURES

Marldon Ltd owns 80% of the share capital in the company. During the year, the company made sales of £152,657 (2023: £nil) to Marldon Ltd and made purchases of £81,355 (2023: £51,949) from Marldon Ltd. At the year end the company owed £303,782 (2023: £241,858) to the Marldon Ltd.