Tracelight Ltd

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

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

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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.

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

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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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