Traze Tech Holding Ltd

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—4

Registered number: 14860390

		31 May 2025		31 May 2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		2,157,840		2,157,840

			2,157,840		2,157,840
CURRENT ASSETS
Debtors	5	1,000		1,000
Cash at bank and in hand		134		106,810

		1,134		107,810
Creditors: Amounts Falling Due Within One Year	6	(2,120,788 )		(2,333,961 )

NET CURRENT ASSETS (LIABILITIES)			(2,119,654 )		(2,226,151 )

TOTAL ASSETS LESS CURRENT LIABILITIES			38,186		(68,311 )

NET ASSETS/(LIABILITIES)			38,186		(68,311 )

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Income Statement			37,186		(69,311 )

SHAREHOLDERS' FUNDS			38,186		(68,311)

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement.

On behalf of the board

Mr T Lu

Director

15/06/2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Traze Tech Holding Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14860390 . The registered office is 20-22 Wenlock Road, London, England, N1 7GU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements are prepared in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in UK sterling, which is the financial currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.

2.2. Going Concern Disclosure

The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The director has also pledged his financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.4. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

2.7. Cash and cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.8. Investments in unlisted companies

Investments in unlisted companies such as interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Entities in which the company has a long-term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

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Traze Tech Holding Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

2.9. Critical Accounting Judgements and Key Sources of Estimation Uncertainty

In the application of the company's accounting policies, management is required to make judgments, estimates, and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued, and services received following the period end.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 June 2024	2,157,840

As at 31 May 2025	2,157,840

Provision
As at 1 June 2024	-

As at 31 May 2025	-

Net Book Value
As at 31 May 2025	2,157,840

As at 1 June 2024	2,157,840

5. Debtors

	31 May 2025	31 May 2024 as restated
	£	£
Due within one year
Other debtors	1,000	1,000

6. Creditors: Amounts Falling Due Within One Year

	31 May 2025	31 May 2024 as restated
	£	£
Trade creditors	96,735	47,400
Amounts owed to group undertakings	-	162,152
Other creditors	2,012,347	2,124,409
Taxation and social security	11,706	-

	2,120,788	2,333,961

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Traze Tech Holding Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

7. Share Capital

	31 May 2025	31 May 2024 as restated
	£	£
Allotted, Called up and fully paid	1,000	1,000

The nominal value of each share is £1 and as at the year-end, there are 1000 Ordinary shares in issue

8. Other financial commitments or arrangements

Included in Other creditors is a loan of £2,011,546. This loan is interest free and repayable on demand.

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