Registration number: 11941878

Trekinvest Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Trekinvest Limited

Company Information

Directors

E S Gudka K S Shah

Registered office

Belfry House Champions Way Hendon London NW4 1PX

Trekinvest Limited

(Registration number: 11941878)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Investments	3	221,862	171,003
Current assets
Debtors	4	856,873	706,574
Cash at bank and in hand		19,274	62,152
		876,147	768,726
Creditors: Amounts falling due within one year	5	(948,323)	(813,437)
Net current liabilities		(72,176)	(44,711)
Net assets		149,686	126,292
Capital and reserves
Called up share capital	6	1,000	1,000
Profit and loss account		148,686	125,292
Shareholders' funds		149,686	126,292

For the financial year ended 31 March 2025 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The statement
of comprehensive income and the directors' report are not delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies regime.

Approved and authorised for issue by the Board on 29 December 2025 and signed on its behalf by:
 

.........................................

E S Gudka
Director

Trekinvest Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England. The registered office is shown on page 1.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A Small Entities and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except where otherwise disclosed in these accounting policies, certain items are measured at fair value.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Going concern

Assurances have been received from the directors and shareholders that their loans to the company will not be required to be repaid unless the company can settle its liabilities as they fall due for the forseeable future, being a period of at least 12 months from the date on which these financial statements are approved.

Having regard to the above the directors believe it is appropriate to adopt the going concern basis of accounting in preparing the financial statements.

Judgements in applying accouting policies and key soures of estimation uncertainty

The preparation of financial statements in compliance with FRS 102 Section 1A Small Entities may require the use of certain accounting estimates. It may also require the directors to exercise judgement in applying the accounting policies.

In preparing these financial statements, the directors had to make the following significant judgements:

- Determine whether there are indicators of impairment of the company's investments that are carried at cost. Factors taken into consideration in reaching such a decision include knowledge as to the economic viability and expected future financial performance of the investments and the extent to which distributions received from the investments are linked to a reduction in the scale of operations of the relevant underlying business.

- Determine whether there is objective evidence to support the reliable remeasurement of the company's other investments to fair value. Such evidence could include the market share price where shares are publically traded, new external investment being made into investee entity, an arm's length disposal of all or part of the investment close to the balance sheet date or the investee entity generating sustainable earnings to support a valuation basis on a multiple of those earnings.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the periods presented.

Trekinvest Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Foreign currency transactions and balances

Transactions in currencies, other than the functional currency of the company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit or loss. Any non-monetary items that are initially measured at historic cost in a foreign currency are not re-translated at each reporting date.

Tax

The tax expense for the period comprises current tax and, where applicable, deferred tax. Tax is recognised in the income statement, except that a change attributable to an item of income or expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The company's liability for current tax is calculated using tax rates and laws that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that the recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against suitable future taxable profits.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Current and deferred tax assets and liabilities are not discounted.

Cash and cash equivalents

This comprises cash at bank and includes deposits repayable on demand.

Financial instruments including investments

Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than its legal form.

The company's cash at bank, loans receivable and payable, other debtors and other creditors are measured initially at transaction price, and subsequently at amortised cost using the effective interest method.
 Investments in equity instruments of listed entities which are publicly traded are remeasured to their market value at each balance sheet date, with changes in fair value recognised in profit or loss.
Investments in unlisted entities that are not publicly traded, are carried in the balance sheet at cost less any accumulated impairment where fair values are not reliably measurable. Otherwise such assets are carried at fair value with changes in fair value recognised in profit or loss.

Investments are classified as fixed asset investments in the circumstances where the company's intention was to hold them on a continuing basis.

Trekinvest Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3	Investments

	Listed investments £	Unlisted investments £	Total £
Cost or valuation
At 1 April 2024	87,665	83,338	171,003
Additions	-	53,289	53,289
Fair value loss	(2,430)	-	(2,430)
At 31 March 2025	85,235	136,627	221,862
At 31 March 2024	87,665	83,338	171,003

4

Debtors

	2025 £	2024 £
Loans	855,067	703,942
Accrued income	1,720	2,583
Other debtors	86	49
	856,873	706,574

£Nil (2024 - £50,000) of the loans are due after more than one year.

5	Creditors: amounts falling due within one year

	2025 £	2024 £
Shareholders' loans	471,700	402,500
Directors' loans	471,700	402,500
Corporation tax payable	4,495	4,977
Other creditors	428	3,460
	948,323	813,437