REGISTERED NUMBER: 07335017 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th June 2025

for

TrackingThis Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

C R Paul

SECRETARY:

J E Paul

REGISTERED OFFICE:

Delmon House

36-38 Church Road

Burgess Hill

West Sussex

RH15 9AE

REGISTERED NUMBER:

07335017 (England and Wales)

ACCOUNTANTS:

Sigma Partners

Delmon House

36-38 Church Road

Burgess Hill

West Sussex

RH15 9AE

FIXED ASSETS

Tangible assets

4

65

355

CURRENT ASSETS

Stocks

6,303

6,092

Debtors

5

12,359

25,428

Cash at bank

5,165

2,235

23,827

33,755

CREDITORS

Amounts falling due within one year

6

37,534

45,304

NET CURRENT LIABILITIES

(13,707

)

(11,549

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(13,642

)

(11,194

)

CREDITORS

Amounts falling due after more than one year

7

(285,000

)

(295,000

)

PROVISIONS FOR LIABILITIES

(12

)

(67

)

NET LIABILITIES

(298,654

)

(306,261

)

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

(298,664

)

(306,271

)

SHAREHOLDERS' FUNDS

(298,654

)

(306,261

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 18th December 2025 and were signed by:

C R Paul - Director

1.	STATUTORY INFORMATION

TrackingThis 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on cost

Fixtures and fittings

-

33% on 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Going concern

At the balance sheet date the company's liabilities exceed its assets, due to the non capitalisation of expenditure on the creation of the company's intellectual property over several accounting periods.

The director of this company has provided assurances that he will continue to support the company via a loan from a related company under his control.

The director considers that the company will continue as a going concern which such support and therefore the going concern basis is appropriate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1st July 2024

and 30th June 2025

1,734

2,488

4,222

DEPRECIATION

At 1st July 2024

1,552

2,315

3,867

Charge for year

182

108

290

At 30th June 2025

1,734

2,423

4,157

NET BOOK VALUE

At 30th June 2025

-

65

65

At 30th June 2024

182

173

355

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

12,359

16,829

Other debtors

-

8,599

12,359

25,428

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

9,116

8,619

Taxation and social security

5,406

9,085

Other creditors

23,012

27,600

37,534

45,304

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

275,000

285,000

Other creditors

10,000

10,000

285,000

295,000

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C R Paul.