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COMPANY REGISTRATION NUMBER: 01509711

TrakTrux Limited

Filleted Unaudited Financial Statements

For the year ended

30 April 2025

TrakTrux Limited

Statement of Financial Position

30 April 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 412,039 |  | 417,011

Current assets

Stocks | 247,248 |  | 305,475 |
Debtors | 6 | 23,085 |  | 44,406 |
Cash at bank and in hand | 1,460 |  | 1,452 |
| --------- |  | --------- |
| 271,793 |  | 351,333 |

Creditors: amounts falling due within one year | 7 | 252,036 |  | 286,059 |
| --------- |  | --------- |
Net current assets |  | 19,757 |  | 65,274
|  | --------- |  | ---------
Total assets less current liabilities |  | 431,796 |  | 482,285

Creditors: amounts falling due after more than one year | 8 |  | 11,839 |  | 40,293

Provisions

Taxation including deferred tax |  | – |  | 152
|  | --------- |  | ---------
Net assets |  | 419,957 |  | 441,840
|  | --------- |  | ---------

Capital and reserves

Called up share capital |  | 1,000 |  | 1,000
Profit and loss account |  | 418,957 |  | 440,840
|  | --------- |  | ---------
Shareholders funds |  | 419,957 |  | 441,840
|  | --------- |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

TrakTrux Limited

Statement of Financial Position (continued)

30 April 2025
These financial statements were approved by the board of directors and authorised for issue on 12 January 2026 , and are signed on behalf of the board by:

Mr A D Ross |
Director |

Company registration number: 01509711

TrakTrux Limited

Notes to the Financial Statements

Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Tansor Lodge Farm, Elmington, Oundle, Peterborough, Cambridgeshire, PE8 5JY.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction.
Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all material timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis. Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property | - | 2% straight line
| Plant and machinery | - | 25% reducing balance

Freehold land is not depreciated.
Stocks
Stock of goods for resale are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is based upon purchase price.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

| Land and buildings | Plant and machinery | Total
| £ | £ | £
Cost |  |  |
At 1 May 2024 | 464,059 | 27,802 | 491,861
Additions | 1,991 | – | 1,991
| --------- | -------- | ---------
At 30 April 2025 | 466,050 | 27,802 | 493,852
| --------- | -------- | ---------
Depreciation |  |  |
At 1 May 2024 | 48,417 | 26,433 | 74,850
Charge for the year | 6,621 | 342 | 6,963
| --------- | -------- | ---------
At 30 April 2025 | 55,038 | 26,775 | 81,813
| --------- | -------- | ---------
Carrying amount |  |  |
At 30 April 2025 | 411,012 | 1,027 | 412,039
| --------- | -------- | ---------
At 30 April 2024 | 415,642 | 1,369 | 417,011
| --------- | -------- | ---------

Land and buildings includes freehold land of £125,912 (2024: £125,912). Within land and buildings is investment property which has mixed use and has not been shown separately because the fair value of the investment property cannot be measured reliably.
6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 10,963 | 12,632
Other debtors | 12,122 | 31,774
| -------- | --------
| 23,085 | 44,406
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 180,161 | 174,812
Trade creditors | 24,487 | 72,486
Social security and other taxes | 17,280 | 3,511
Other creditors | 30,108 | 35,250
| --------- | ---------
| 252,036 | 286,059
| --------- | ---------

Included within the liabilities disclosed above under bank loans and overdrafts is an amount of £169,676 (2024: £164,585) which is secured by a fixed and floating charge over the assets of the company.
8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 839 | 11,293
Other creditors | 11,000 | 29,000
| -------- | --------
| 11,839 | 40,293
| -------- | --------

9. Director's advances, credits and guarantees
During the current and previous year the company operated a loan account on behalf of the director. Interest was charged at the HMRC rate on any overdrawn balances exceeding the exempt benefit in kind threshold, there are no fixed repayment terms.

|  | 2025 | 2024
|  | £ | £
| Advances | 32,797 | 45,057
| Repayments | 52,886 | 17,736
| Amount owed to the company | 7,232 | 27,321

10. Related party transactions
During the year the company entered into transactions, in the ordinary course of business, with related parties. Transactions entered into and balances outstanding at the year end are as follows: Other related parties

|  | 2025 | 2024
|  | £ | £
| Balances due to | 29,667 | 49,600

Other related parties are other family members and a company with a common director. Interest is chargeable on the balances owed by the company, although the interest charges have been waived for the current and previous year.