Tracked Access Platforms Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

1. General Information

Tracked Access Platforms Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07546009 . The registered office is Suite 2 The Point, Mayfield Road, Ilkley, West Yorkshire, LS29 8FL.

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. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.3. 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

15% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Tracked Access Platforms Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2025: 5)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2025	1,928,801
Additions	578,667
Disposals	(148,351 )

As at 31 March 2026	2,359,117

Depreciation
As at 1 April 2025	793,048
Provided during the period	317,916
Disposals	(119,400 )

As at 31 March 2026	991,564

Net Book Value
As at 31 March 2026	1,367,553

As at 1 April 2025	1,135,753

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	235,274	296,372
Amounts owed by group undertakings	734,478	313,198
Other debtors	89,937	299,579

	1,059,689	909,149

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Tracked Access Platforms Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	292,192	249,022
Trade creditors	109,568	107,611
Amounts owed to group undertakings	92,450	92,450
Other creditors	335,458	494,868
Taxation and social security	43,889	187,465

	873,557	1,131,416

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	287,445	211,875

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	292,192	249,022
Later than one year and not later than five years	287,445	211,875

	579,637	460,897

	579,637	460,897

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	106	106

10. Related Party Transactions

Java Joe Coffee House Limited

Company with common directors

As at the balance sheet date the amount owed by the related party was £9,574 (2025: £9,574).

Elite Access Rentals Ltd

Company with common directors

As at the balance sheet date the amount owed to the related party was £92,450 (2025: £92,450)

Anlaby Window Cleaning Services Limited

Company with common directors

As at the balance sheet date the amount owed by the related party was £101,216 (2025: £122,336).

Anlaby Office Cleaning Services Limited

Company with common directors

As at the balance sheet date the amount owed by the related party was £548,688 (2025: £183,568)

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Tracked Access Platforms Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Anlaby Holdings Limited

Company with common directors

As at the balance sheet date the amount owed by the related party was £75,000 (2025: £0)

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,367,553		1,135,753

			1,367,553		1,135,753
CURRENT ASSETS
Debtors	5	1,059,689		909,149
Cash at bank and in hand		152,534		629,151

		1,212,223		1,538,300
Creditors: Amounts Falling Due Within One Year	6	(873,557 )		(1,131,416 )

NET CURRENT ASSETS (LIABILITIES)			338,666		406,884

TOTAL ASSETS LESS CURRENT LIABILITIES			1,706,219		1,542,637

Creditors: Amounts Falling Due After More Than One Year	7		(287,445 )		(211,875 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(326,848 )		(283,938 )

NET ASSETS			1,091,926		1,046,824

CAPITAL AND RESERVES
Called up share capital	9		106		106
Income Statement			1,091,820		1,046,718

SHAREHOLDERS' FUNDS			1,091,926		1,046,824

Mr Adam Gallagher Director	Mr Arthur Gallagher Director
05/08/2026