IRIS Accounts Production v26.1.10.61 05879550 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05879550 2025-03-31 05879550 2026-03-31 05879550 2025-04-01 2026-03-31 05879550 2024-03-31 05879550 2024-04-01 2025-03-31 05879550 2025-03-31 05879550 ns15:EnglandWales 2025-04-01 2026-03-31 05879550 ns14:PoundSterling 2025-04-01 2026-03-31 05879550 ns10:Director1 2025-04-01 2026-03-31 05879550 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05879550 ns10:SmallEntities 2025-04-01 2026-03-31 05879550 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 05879550 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 05879550 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05879550 ns10:FullAccounts 2025-04-01 2026-03-31 05879550 1 2025-04-01 2026-03-31 05879550 ns10:Director2 2025-04-01 2026-03-31 05879550 ns10:CompanySecretary1 2025-04-01 2026-03-31 05879550 ns10:RegisteredOffice 2025-04-01 2026-03-31 05879550 ns5:CurrentFinancialInstruments 2026-03-31 05879550 ns5:CurrentFinancialInstruments 2025-03-31 05879550 ns5:Non-currentFinancialInstruments 2026-03-31 05879550 ns5:Non-currentFinancialInstruments 2025-03-31 05879550 ns5:ShareCapital 2026-03-31 05879550 ns5:ShareCapital 2025-03-31 05879550 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 05879550 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 05879550 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 05879550 ns5:ComputerSoftware 2025-04-01 2026-03-31 05879550 ns5:PlantMachinery 2025-04-01 2026-03-31 05879550 ns5:IntangibleAssetsOtherThanGoodwill 2025-03-31 05879550 ns5:IntangibleAssetsOtherThanGoodwill 2026-03-31 05879550 ns5:IntangibleAssetsOtherThanGoodwill 2025-03-31 05879550 ns5:LandBuildings 2025-03-31 05879550 ns5:PlantMachinery 2025-03-31 05879550 ns5:LandBuildings 2025-04-01 2026-03-31 05879550 ns5:LandBuildings 2026-03-31 05879550 ns5:PlantMachinery 2026-03-31 05879550 ns5:LandBuildings 2025-03-31 05879550 ns5:PlantMachinery 2025-03-31 05879550 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 05879550 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31

REGISTERED NUMBER: 05879550 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| Tradefix Direct Limited |

| Tradefix Direct Limited (Registered number: 05879550) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Tradefix Direct Limited |

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | P Kershaw

| J A Kershaw

| SECRETARY: | D Wilde

| REGISTERED OFFICE: | Unit 8 Deans Road Industrial Estate

| Deans Road

| Swinton

| Manchester

| M27 0RD

| REGISTERED NUMBER: | 05879550 (England and Wales)

| Tradefix Direct Limited (Registered number: 05879550) |

Balance Sheet

31 March 2026

| 2026 |  | 2025

| Notes | £ | £ |

Fixed assets

Intangible assets | 5 | 45,724 |  | 53,311 |  |

Tangible assets | 6 | 378,325 |  | 379,911 |  |

424,049 |  | 433,222 |  |

Current assets

Stocks | 557,679 |  | 415,527 |  |

Debtors | 7 | 18,797 |  | 24,194 |  |

Cash at bank | 318,172 |  | 222,912 |  |

894,648 |  | 662,633 |  |

Creditors

Amounts falling due within one year | 8 | (739,061 | ) | (605,337 | ) |

Net current assets | 155,587 |  | 57,296 |  |

Total assets less current liabilities | 579,636 |  | 490,518 |  |

Creditors

Amounts falling due after more than one year | 9 | (150,474 | ) | (170,992 | ) |

Net assets | 429,162 |  | 319,526 |  |

Capital and reserves

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 428,162 |  | 318,526 |  |

429,162 |  | 319,526 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

| Tradefix Direct Limited (Registered number: 05879550) |

Balance Sheet - continued

31 March 2026

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 June 2026 and were signed on its behalf by:

P Kershaw - Director

| Tradefix Direct Limited (Registered number: 05879550) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Tradefix Direct 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. | 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 PREPARING THE FINANCIAL STATEMENTS

| The financial statements have been prepared on the historical cost basis.

| 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.

| 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.

| Website is being amortised evenly over its estimated useful life of nil years.

| DEPRECIATION

| 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 reducing balance

| STOCKS

| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

| FINANCIAL INSTRUMENTS

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| INCOME TAX

| The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period.

| JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| TANGIBLE ASSETS

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

| Tradefix Direct Limited (Registered number: 05879550) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

3. | ACCOUNTING POLICIES - continued

| IMPAIRMENT OF FIXED ASSETS

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2025 - 9 ) .

5. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 76,072 |  |

| AMORTISATION

| At 1 April 2025 | 22,761 |  |

| Charge for year | 7,587 |  |

| At 31 March 2026 | 30,348 |  |

| NET BOOK VALUE

| At 31 March 2026 | 45,724 |  |

| At 31 March 2025 | 53,311 |  |

6. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |

| property |  | machinery |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 362,600 |  | 97,363 |  | 459,963 |  |

| Additions | - |  | 2,862 |  | 2,862 |  |

| At 31 March 2026 | 362,600 |  | 100,225 |  | 462,825 |  |

| DEPRECIATION

| At 1 April 2025 | - |  | 80,052 |  | 80,052 |  |

| Charge for year | - |  | 4,448 |  | 4,448 |  |

| At 31 March 2026 | - |  | 84,500 |  | 84,500 |  |

| NET BOOK VALUE

| At 31 March 2026 | 362,600 |  | 15,725 |  | 378,325 |  |

| At 31 March 2025 | 362,600 |  | 17,311 |  | 379,911 |  |

| Tradefix Direct Limited (Registered number: 05879550) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 6,961 |  | 2,272 |  |

| Other debtors | 11,836 |  | 21,922 |  |

18,797 |  | 24,194 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 30,792 |  | 30,792 |  |

| Hire purchase contracts | - |  | 495 |  |

| Trade creditors | 578,702 |  | 535,205 |  |

| Taxation and social security | 101,787 |  | 25,684 |  |

| Other creditors | 27,780 |  | 13,161 |  |

739,061 |  | 605,337 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans | 150,474 |  | 170,992 |  |