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Registered number: 10253253 TRADEPOINT SYSTEMS UK LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
TRADEPOINT SYSTEMS UK LTD COMPANY INFORMATION
Director | Eric Adelman
Registered number | 10253253
Registered office | 1st Floor Sackville House
| 143-149 Fenchurch Street
| London
| EC3M 6BL
TRADEPOINT SYSTEMS UK LTD CONTENTS
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2 - 6
TRADEPOINT SYSTEMS UK LTD REGISTERED NUMBER: 10253253 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 213,872 |  | 130,704
Current assets |  |  |  |  |
Debtors | 5 | 203,451 |  | 164,629 |
Cash at bank and in hand |  | 236,106 |  | 278,186 |
|  | 439,557 |  | 442,815 |
Creditors: amounts falling due within one year | 6 | (106,387) |  | (106,552) |
Net current assets |  |  | 333,170 |  | 336,263
Net assets |  |  | 547,042 |  | 466,967
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 73 |  | 73
Profit and loss account |  |  | 546,969 |  | 466,894
Equity shareholder's funds |  |  | 547,042 |  | 466,967
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Director's Report and in the Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies regime under section 444 of the Companies Act 2006. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 March 2026.
Eric Adelman
Director
The notes on pages 2 to 6 form part of these financial statements. Page 1
TRADEPOINT SYSTEMS UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Tradepoint Systems UK Ltd (registered number: 10253253), having its registered office at 1st Floor Sackville House, 143-149 Fenchurch Street, London, EC3M 6BL, is a private limited company incorporated in England and Wales. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Statement of Cash Flows
The Company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is British Pound Sterling (GBP). Balances Non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.4 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.5 | Interest income
Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method. Page 2
TRADEPOINT SYSTEMS UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Finance costs
Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | Taxation
Tax is recognised in the Statement of Income and Retained Earnings. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 20% | straight-line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings. Page 3
TRADEPOINT SYSTEMS UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price.
| 2.13 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.
3. | Employees
| The average monthly number of employees, including directors, during the year was 11 (2024 - 10).
Page 4
TRADEPOINT SYSTEMS UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost |
| At 1 January 2025 | 367,793
| Additions | 151,340
| At 31 December 2025 | 519,133
| Depreciation |
| At 1 January 2025 | 237,089
| Charge for the year | 68,172
| At 31 December 2025 | 305,261
| Net book value |
| At 31 December 2025 | 213,872
| At 31 December 2024 | 130,704
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts due within one year |  |
| Amounts owed by group undertakings | 194,582 | 160,831
| Other debtors | 5,079 | 395
| Prepayments and accrued income | 3,790 | 3,403
|  | 203,451 | 164,629
Page 5
TRADEPOINT SYSTEMS UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 24,883 | 36,853
| Other taxation and social security | 57,992 | 53,528
| Other creditors | 20,612 | 13,421
| Accruals and deferred income | 2,900 | 2,750
|  | 106,387 | 106,552
7. | Pension commitments
The staff pensions expense represents contributions payable into independently-administered funds on the behalf of employees, and amounted to £55,020 (2024: £48,107). Of this, at the Balance Sheet date £20,612 (2024: £13,421) remained payable, and was included in other creditors.
8. | Related party transactions
| The Company has taken advantage of Section 33.1A of FRS102 in not disclosing transactions between wholly-owned members of a group.
9. | Immediate and ultimate parent undertaking
At 31 December 2025 and 31 December 2024 the Company's immediate and ultimate parent undertaking as Tradepoint Systems LLC, a company incorporated in the United States of America.
Page 6