Acorah Software Products - Accounts Production 19.3.550 false true true false 5 September 2024 31 August 2025 31 August 2025 15938877 Mr Peter Fuller Mr Aleksander Misztal Mr Jan Zimoch Tracelight Inc true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15938877 2024-09-04 15938877 2025-08-31 15938877 2024-09-05 2025-08-31 15938877 frs-core:CurrentFinancialInstruments 2025-08-31 15938877 frs-core:ComputerEquipment 2025-08-31 15938877 frs-core:ComputerEquipment 2024-09-05 2025-08-31 15938877 frs-core:ComputerEquipment 2024-09-04 15938877 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-05 2025-08-31 15938877 frs-core:OtherResidualIntangibleAssets 2025-08-31 15938877 frs-core:OtherResidualIntangibleAssets 2024-09-05 2025-08-31 15938877 frs-core:OtherResidualIntangibleAssets 2024-09-04 15938877 frs-core:PlantMachinery 2025-08-31 15938877 frs-core:PlantMachinery 2024-09-05 2025-08-31 15938877 frs-core:PlantMachinery 2024-09-04 15938877 frs-core:OtherReservesSubtotal 2025-08-31 15938877 frs-core:ShareCapital 2025-08-31 15938877 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 15938877 frs-bus:PrivateLimitedCompanyLtd 2024-09-05 2025-08-31 15938877 frs-bus:FilletedAccounts 2024-09-05 2025-08-31 15938877 frs-bus:SmallEntities 2024-09-05 2025-08-31 15938877 frs-bus:AuditExempt-NoAccountantsReport 2024-09-05 2025-08-31 15938877 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-05 2025-08-31 15938877 1 2024-09-05 2025-08-31 15938877 frs-bus:Director1 2024-09-05 2025-08-31 15938877 frs-bus:Director2 2024-09-05 2025-08-31 15938877 frs-bus:Director3 2024-09-05 2025-08-31 15938877 frs-countries:EnglandWales 2024-09-05 2025-08-31
Registered number: 15938877
Tracelight Ltd
Financial Statements
For The Year Ended 31 August 2025
Tracelight Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Tracelight Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 15938877

| 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 5,097
Tangible Assets | 5 |  | 7,157
|  |  | 12,254
CURRENT ASSETS
Debtors | 6 | 22,745 |
Cash at bank and in hand |  | 47,059 |
|  | 69,804 |
Creditors: Amounts Falling Due Within One Year | 7 | (53,718 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 16,086
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 28,340
NET ASSETS |  |  | 28,340
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1
Other reserves |  |  | 444,000
Profit and Loss Account |  |  | (415,661 )
SHAREHOLDERS' FUNDS |  |  | 28,340

Page 1
Page 2
Tracelight Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Peter Fuller Director
16/07/2026

The notes on pages 3 to 5 form part of these financial statements.
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Tracelight Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Tracelight Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15938877 . The registered office is Senna Building, Gorsuch Place, London, E2 8JF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website costs. It is amortised to the profit and loss account over its estimated economic life of 5 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 33.33% Straight Line
Computer Equipment | 33.33% Straight Line

2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3
3
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Tracelight Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 5 September 2024 | -
Additions | 5,097
As at 31 August 2025 | 5,097
Net Book Value
As at 31 August 2025 | 5,097
As at 5 September 2024 | -

5. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 5 September 2024 | - | - | -
Additions | 4,498 | 3,116 | 7,614
As at 31 August 2025 | 4,498 | 3,116 | 7,614
Depreciation
As at 5 September 2024 | - | - | -
Provided during the period | 278 | 179 | 457
As at 31 August 2025 | 278 | 179 | 457
Net Book Value
As at 31 August 2025 | 4,220 | 2,937 | 7,157
As at 5 September 2024 | - | - | -

6. Debtors

| 2025
--- | ---
| £
Due within one year
Amounts owed by group undertakings | 1,481
Other debtors | 21,264
| 22,745

7. Creditors: Amounts Falling Due Within One Year

| 2025
--- | ---
| £
Trade creditors | 6,924
Other creditors | 26,747
Taxation and social security | 20,047
| 53,718

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Tracelight Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Share Capital

| 2025
--- | ---
| £
Allotted, Called up and fully paid | 1

9. Related Party Transactions
At the end of the year the company was owed £1,841 by Tracelight Inc. The loan was interest free with no set repayment terms. Tracelight Inc is the parent company of Tracelight Ltd.
10. Ultimate Controlling Party
The company's ultimate controlling party is Tracelight Inc by virtue of their ownership of 100% of the issued share capital in the company.
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