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REGISTERED NUMBER: 03840220 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Multi-Distribution Limited

Multi-Distribution Limited (Registered number: 03840220)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

Multi-Distribution Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | Z A Raja

| Mrs S A Raja

| Ms N Z Raja

| SECRETARY: | Z A Raja

| REGISTERED OFFICE: | 33 Meadway Park

| Gerrards Cross

| SL9 7NN

| REGISTERED NUMBER: | 03840220 (England and Wales)

Multi-Distribution Limited (Registered number: 03840220)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 560,599 |  |

CURRENT ASSETS

Debtors | 5 | 62,489 |  | 1,198,754 |  |

Cash at bank and in hand | - |  | 170,347 |  |

62,489 |  | 1,369,101 |  |

CREDITORS

Amounts falling due within one year | 6 | 54,436 |  | 678,449 |  |

NET CURRENT ASSETS | 8,053 |  | 690,652 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 8,053 |  | 1,251,251 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (458,980 | ) |

PROVISIONS FOR LIABILITIES | - |  | (102,609 | ) |

NET ASSETS | 8,053 |  | 689,662 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 7,953 |  | 689,562 |  |

SHAREHOLDERS' FUNDS | 8,053 |  | 689,662 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Multi-Distribution Limited (Registered number: 03840220)

Balance Sheet - continued

31 March 2025

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2025 and were signed on its behalf by:

Mrs S A Raja - Director

Multi-Distribution Limited (Registered number: 03840220)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Multi-Distribution 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.

| Going concern

| The company has ceased trading during the accounting period and the directors have confirmed that there are no plans for any future business activity. Accordingly, these financial statements are not prepared on a going concern basis. No adjustments were necessary to the amounts at which the remaining assets and liabilities are included in these financial statements as liabilities will be fully paid.

| Turnover

| Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business , and is shown net of VAT and other sales related taxes . The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods) , the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 33% on reducing balance

| Motor vehicles | - | 25% on reducing balance

Multi-Distribution Limited (Registered number: 03840220)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Cash at bank and in hand

| 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.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction

| costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at

| the discretion of the company.

| 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 balance sheet date.

Multi-Distribution Limited (Registered number: 03840220)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 28 (2024 - 45 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| Long |  | to |  | Plant and

| leasehold |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 April 2024 | 15,693 |  | 26,480 |  | 293,192 |  |

| Additions | - |  | - |  | - |  |

| Disposals | (15,693 | ) | (26,480 | ) | (293,192 | ) |

| At 31 March 2025 | - |  | - |  | - |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 20,347 |  | 203,088 |  |

| Eliminated on disposal | - |  | (20,347 | ) | (203,088 | ) |

| At 31 March 2025 | - |  | - |  | - |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | - |  | - |  |

| At 31 March 2024 | 15,693 |  | 6,133 |  | 90,104 |  |

Multi-Distribution Limited (Registered number: 03840220)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 210,653 |  | 825,583 |  | 5,474 |  | 1,377,075 |  |

| Additions | - |  | 47,518 |  | - |  | 47,518 |  |

| Disposals | (210,653 | ) | (873,101 | ) | (5,474 | ) | (1,424,593 | ) |

| At 31 March 2025 | - |  | - |  | - |  | - |  |

| DEPRECIATION

| At 1 April 2024 | 192,199 |  | 396,793 |  | 4,049 |  | 816,476 |  |

| Eliminated on disposal | (192,199 | ) | (396,793 | ) | (4,049 | ) | (816,476 | ) |

| At 31 March 2025 | - |  | - |  | - |  | - |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | - |  | - |  | - |  |

| At 31 March 2024 | 18,454 |  | 428,790 |  | 1,425 |  | 560,599 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | - |  | 979,218 |  |

| Other debtors | 62,489 |  | 219,536 |  |

62,489 |  | 1,198,754 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts (see note 8) | - |  | 84,550 |  |

| Hire purchase contracts | - |  | 25,784 |  |

| Trade creditors | - |  | 210,983 |  |

| Taxation and social security | - |  | 269,570 |  |

| Other creditors | 54,436 |  | 87,562 |  |

54,436 |  | 678,449 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans (see note 8) | - |  | 266,667 |  |

| Hire purchase contracts | - |  | 192,313 |  |

- |  | 458,980 |  |

Multi-Distribution Limited (Registered number: 03840220)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

8. | LOANS

| An analysis of the maturity of loans is given below:

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | - |  | 84,550 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | - |  | 266,667 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |