Distributor Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04719480 (England and Wales)

Financial Statements

for the Period 1 April 2024 to 31 December 2024

for

Distributor Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr P C Lidgerton

REGISTERED OFFICE:

Unit 1 The Pavilions

Ruscombe Business Park

Reading

Berkshire

RG10 9NN

REGISTERED NUMBER:

04719480 (England and Wales)

SENIOR STATUTORY AUDITOR:

Susan Ambrose FCCA FCA

AUDITORS:

Butt Miller

Chartered Accountants and Statutory Auditor

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

ACCOUNTANTS:

James Norman Business Advisory

7 High Street

Windsor

Berkshire

SL4 1LD

CURRENT ASSETS

Debtors

5

160,372

715,925

Cash at bank

7,441

13,645

167,813

729,570

CREDITORS

Amounts falling due within one year

6

(24,092

)

(21,468

)

NET CURRENT ASSETS

143,721

708,102

TOTAL ASSETS LESS CURRENT
LIABILITIES

143,721

708,102

CAPITAL AND RESERVES

Called up share capital

1,000

Retained earnings

142,721

707,102

143,721

708,102

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 director and authorised for issue on 30 September 2025 and were signed by:

Mr P C Lidgerton - Director

1.	STATUTORY INFORMATION

Distributor 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.

The year end has been shortened to bring it in line with the calender year. As a result the comparatives, including the notes, are not entirely comparable.

Investments

Fixed asset investments are measured at cost less impairment.

Taxation

Taxation for the period 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.

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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.12.24

31.3.24

£

Unlisted investment in LLP

150,000

Impairment

(150,000

)

(150,000

)

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.3.24

£

Amounts owed by group undertakings

160,335

Other debtors

-

555,553

Tax

37

160,372

715,925

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.3.24

£

Amounts owed to group undertakings

15,638

15,782

VAT

-

136

Accruals

8,454

5,550

24,092

21,468

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Susan Ambrose FCCA FCA (Senior Statutory Auditor)

for and on behalf of Butt Miller

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Intra-group loans are generally interest free, unsecured and repayable on demand.

9.	ULTIMATE PARENT COMPANY

The immediate and ultimate parent company, and controlling party is Survival of the Fittest Limited of Unit 1 The Pavilions, Ruscombe Business Park, Reading, Berkshire, RG10 9NN. Survival of the Fittest Limited is the parent company of the largest and smallest group for which consolidated accounts are prepared.