REGISTERED NUMBER: 05999503 (England and Wales)

Financial Statements For The Year Ended 30 April 2026

for

Alltracks Limited

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

P J Beard

SECRETARY:

E J Beard

REGISTERED OFFICE:

Newmans Barn Farm

North Lane

West Tytherley

Hampshire

SP5 1LX

REGISTERED NUMBER:

05999503 (England and Wales)

ACCOUNTANTS:

Robb Ferguson Chartered Accountants

Regent Court

70 West Regent Street

Glasgow

G2 2QZ

FIXED ASSETS

Intangible assets

4

6,336

3,168

Tangible assets

5

1,787

293

8,123

3,461

CURRENT ASSETS

Debtors

546,460

467,946

Cash at bank

354,188

428,236

900,648

896,182

CREDITORS

Amounts falling due within one year

695,173

632,334

NET CURRENT ASSETS

205,475

263,848

TOTAL ASSETS LESS CURRENT LIABILITIES

213,598

267,309

PROVISIONS FOR LIABILITIES

447

73

NET ASSETS

213,151

267,236

CAPITAL AND RESERVES

Called up share capital

8

4

4

Retained earnings

213,147

267,232

SHAREHOLDERS' FUNDS

213,151

267,236

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 September 2026 and were signed by:

P J Beard - Director

1.	STATUTORY INFORMATION

Alltracks Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website development are being amortised evenly over their estimated useful life of four years.

Computer software is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

33.33% on cost

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2025

8,727

Additions

5,184

At 30 April 2026

13,911

AMORTISATION

At 1 May 2025

5,559

Amortisation for year

2,016

At 30 April 2026

7,575

NET BOOK VALUE

At 30 April 2026

6,336

At 30 April 2025

3,168

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2025

1,052

Additions

2,022

At 30 April 2026

3,074

DEPRECIATION

At 1 May 2025

759

Charge for year

528

At 30 April 2026

1,287

NET BOOK VALUE

At 30 April 2026

1,787

At 30 April 2025

293

6.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

4,800

8,184

Between one and five years

6,000

4,092

10,800

12,276

7.	FINANCIAL INSTRUMENTS

Forward contracts and foreign exchange rate swaps

During the year, the company entered into forward foreign exchange contracts to manage its exposure to fluctuations in the CAD/GBP exchange rate. At 30 April 2026, the company had foreign exchange contracts with an agreement to exchange CAD 364,872 for £200,000 at maturity date. The contracts were measured at fair value at the reporting date using the CAD/GBP exchange rate prevailing at 30 April 2026 and a derivative financial liability of £2,404 was recognised in respect of these contracts.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

77

Ordinary 'A' Class

£0.01

1

1

2

Ordinary 'B' share

£1

2

2

1

Ordinary 'C' share

£1

1

1

4

4

Included in the called up share capital are 23 Ordinary £0.01 'D' shares.