Company Registration No. 03734071 (England and Wales)
Rexhepi Distribution Services Ltd.
Unaudited accounts
for the year ended 30 June 2025
Rexhepi Distribution Services Ltd.
Unaudited accounts
Contents
Rexhepi Distribution Services Ltd.
Company Information
for the year ended 30 June 2025
Directors
Kathleen Elizabeth Rexhepi
Mursel Rexhepi
Company Number
03734071 (England and Wales)
Registered Office
15 Lambfields
Theale
Reading
RG7 5DB
Accountants
Woods Russell Limited
First Floor Unit S
Loddon Business Centre
Roentgen Road
Basingstoke
RG24 8NG
Rexhepi Distribution Services Ltd.
Statement of financial position
as at 30 June 2025
Tangible assets
10,868
2,791
Investment property
720,232
720,232
Cash at bank and in hand
77,349
92,275
Creditors: amounts falling due within one year
(303,883)
(394,921)
Net current liabilities
(125,546)
(156,445)
Total assets less current liabilities
605,554
566,578
Provisions for liabilities
Deferred tax
(33,265)
(31,246)
Net assets
572,289
535,332
Called up share capital
100
100
Revaluation reserve
122,196
122,196
Profit and loss account
449,993
413,036
Shareholders' funds
572,289
535,332
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2025 and were signed on its behalf by
Kathleen Elizabeth Rexhepi
Director
Company Registration No. 03734071
Rexhepi Distribution Services Ltd.
Notes to the Accounts
for the year ended 30 June 2025
Rexhepi Distribution Services Ltd. is a private company, limited by shares, registered in England and Wales, registration number 03734071. The registered office is 15 Lambfields, Theale, Reading, RG7 5DB.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Investment property is carried at fair value, derived from the current market prices for comparable real estate determined from time to time by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit of loss and directly transferred to non distributable reserves.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Rexhepi Distribution Services Ltd.
Notes to the Accounts
for the year ended 30 June 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 July 2024
5,445
19,660
25,105
Additions
9,550
1,907
11,457
At 30 June 2025
14,995
21,567
36,562
At 1 July 2024
4,378
17,936
22,314
Charge for the year
2,654
726
3,380
At 30 June 2025
7,032
18,662
25,694
At 30 June 2025
7,963
2,905
10,868
At 30 June 2024
1,067
1,724
2,791
Fair value at 1 July 2024
720,232
Fair value has been based on valuations as provided by an independent valuer and the directors consider no further adjustment is necessary.
Amounts falling due within one year
Trade debtors
18,988
76,201
Rexhepi Distribution Services Ltd.
Notes to the Accounts
for the year ended 30 June 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
499
Trade creditors
23,967
114,611
Taxes and social security
37,775
135,946
Other creditors
222,520
125,000
Loans from directors
47
72
8
Deferred taxation
2025
2024
Accelerated capital allowances
33,265
31,246
Provision at start of year
31,246
13,947
Charged to the profit and loss account
2,019
17,299
Provision at end of year
33,265
31,246
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10
Average number of employees
During the year the average number of employees was 23 (2024: 19).