Trademark 2G Limited - Filleted accounts

Registered number

07620342

Trademark 2G Limited

Filleted Accounts

31 March 2026

Studio One

197 Long Lane

London SE1 4PD

_________________________

Trademark 2G Limited
Registered number:		07620342
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		132,785			-
Investments	4		3			3
			132,788			3

Current assets
Debtors	5	5,287,219			-
Cash at bank and in hand		7,010			885
		5,294,229			885

Creditors: amounts falling due within one year	6	(3,172,439)			(3)

Net current assets			2,121,790			882

Total assets less current liabilities			2,254,578			885

Creditors: amounts falling due after more than one year	7		(2,242,000)			-

Provisions for liabilities			(2,922)			-


Net assets			£ 9,656			£ 885

Capital and reserves
Called up share capital			3			3
Profit and loss account			9,653			882

Shareholders' funds			£ 9,656			£ 885

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M. J. McMillan
Director
Approved by the board on 14 July 2026

Trademark 2G Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The company has taken advantage of the exemptions for small groups, and not consolidated the results of its subsidiary companies, these accounts therefore disclose the results for the company alone.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land and investment properties, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life. Investment properties are valued at their open market value at the balance sheet date.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	0		0


3	Tangible fixed assets
				Investment Properties
£
	Cost
	Additions			121,097
	Surplus on revaluation			11,688
	At 31 March 2026			£ 132,785

	Net book value
	At 31 March 2026			£ 132,785


	Investment properties:	2026		2025
£			£
	Historical cost	£ 121,097		-
	Investment properties valued at £132,785 were valued by the directors.


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 April 2025			3

	At 31 March 2026			£ 3

	Historical cost
	At 1 April 2025			£ 3
	At 31 March 2026			£ 3

	The company has the following wholly owned subsidiaries:- Trademark Assets Limited Trademark Property & Development Limited Trademark Real Estate Limited


5	Debtors	2026		2025
£			£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest	5,243,300		-
	Other debtors	43,919		-
		£ 5,287,219		-


6	Creditors: amounts falling due within one year	2026		2025
£			£
	Amounts owed to group undertakings and undertakings in which the company has a participating interest	-		3
	Amounts due to related undertakings	2,582,321		-
	Taxation and social security costs	1		-
	Other creditors	590,117		-
		£ 3,172,439		£ 3


7	Creditors: amounts falling due after one year	2026		2025
£			£

	Bank loans	1,650,000		-
	Amounts due to related undertakings	592,000		-
		£ 2,242,000		-


8	Loans	2026		2025
£			£
	Creditors include:
	Amounts payable otherwise than by instalment falling due for payment after more than five years	£ 1,650,000		-


	Secured bank loans	£ 1,650,000		-

	The company has charged £70,452 of its investment properties, and its subsidiaries have charged £3,315,000 of their investment properties to secure group borrowings of £1,650,000. In addition the £592,000 advanced by a related undertaking is subordinated to the secured debt.


9	Related party transactions

	The directors have given personal guarantees in respect of the secured loan. Trademark Homes Limited, a company controlled by family members of the directors and shareholders has advanced the subordinated loan at Note 7 to the accounts. This loan carries interest at 3% per annum. The directors and shareholders have advanced £583,000 to the company. These loans are interest free. PGP investors Limited, a company controlled by family members of the directors and shareholders has advanced the related party balance at Note 6 to the accounts. This is at present interest free.


10	Controlling party

	The company is a controlled by the directors M. J. & D. L. McMillan.


11	Other information

	Trademark 2G Limited is a private company limited by shares and incorporated in England. Its registered office is:

	Studio One
	197 Long Lane
	London
	SE1 4PD