PREDATOR TRADING LIMITED - Filleted accounts

Registered number

06742066

PREDATOR TRADING LIMITED

Unaudited Filleted Accounts

31 December 2025

PREDATOR TRADING LIMITED
Registered number:		06742066
Balance Sheet
as at 31 December 2025
Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		250,573			253,157
			250,573			253,157

Current assets
Stocks		178,610			159,960
Debtors	4	13,859			16,208
Cash at bank and in hand		16,647			4,060
		209,116			180,228

Creditors: amounts falling due within one year	5	(123,039)			(117,331)

Net current assets			86,077			62,897

Total assets less current liabilities			336,650			316,054

Creditors: amounts falling due after more than one year	6		(18,840)			(24,354)

Provisions for liabilities			-			-
Net assets			317,810			291,700

Capital and reserves
Called up share capital			100			100
Profit and loss account			317,710			291,600

Shareholders' funds			317,810			291,700

The director is 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 director acknowledges his 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.




Mr Deep Gupta
Director
Approved by the board on 22 September 2026

PREDATOR TRADING LIMITED
Notes to the Accounts
for the year ended 31 December 2025


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).

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

	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, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

2	Employees				2025		2024
Number						Number

	Average number of persons employed by the company				3		2

3	Tangible fixed assets
		Land and buildings					Total
£			£
	Cost
	At 1 January 2025	258,323					258,323
	Additions	-					-
	Surplus on revaluation	-					-
	Disposals	-					-
	At 31 December 2025	258,323					258,323

	Depreciation
	At 1 January 2025	5,166					5,166
	Charge for the year	2,584					2,584
	Surplus on revaluation	-					-
	On disposals	-					-
	At 31 December 2025	7,750					7,750

	Net book value
	At 31 December 2025	250,573					250,573
	At 31 December 2024	253,157					253,157


4	Debtors				2025		2024
£						£

	Trade debtors				13,859		16,208
	Other debtors				-		-
					13,859		16,208

	Amounts due after more than one year included above				-		-

5	Creditors: amounts falling due within one year				2025		2024
£						£

	Bank loan (Note 7)				5,514		5,514
	Trade creditors				2,955		2,848
	Taxation and social security costs				12,621		5,859
	Other creditors				101,949		103,110
					123,039		117,331


6	Creditors: amounts falling due after one year				2025		2024
£						£

	Bank loan (Note 7)				18,840		24,354
					18,840		24,354


7	Loans				2025		2024
£						£
	Creditors include:
	Instalments falling due for payment after more than five years				-		2,298
					-		2,298

	This is Government backed Bounce Back Loan.


8	Controlling party

	The company is controlled by the director who together with his family owns 100% of the issued share capital.


9	Other information

	PREDATOR TRADING LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	187 Shepherds Bush Market
	London
	W12 8DF