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Registration number: 14033912

Supply 2 Trade Holdings Ltd
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 July 2025

Supply 2 Trade Holdings Ltd

Contents

Company Information | 1
Abridged Balance Sheet | 2
Notes to the Unaudited Abridged Financial Statements | 3 to 8

Supply 2 Trade Holdings Ltd

Company Information

Directors | Mr Richard David Barlow Mr Mark Patrick

Registered office | 3 Crewe Road Sandbach Cheshire CW11 4NE

Supply 2 Trade Holdings Ltd

(Registration number: 14033912)
Abridged Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 900 | 400
Current assets |  |  |
Debtors |  | 320,289 | -
Cash at bank and in hand |  | 2,408 | -
|  | 322,697 | -
Creditors: Amounts falling due within one year |  | (2,513) | (3,944)
Net current assets/(liabilities) |  | 320,184 | (3,944)
Total assets less current liabilities |  | 321,084 | (3,544)
Accruals and deferred income |  | (1,200) | (1,313)
Net assets/(liabilities) |  | 319,884 | (4,857)
Capital and reserves |  |  |
Called up share capital | 5 | 900 | 200
Retained earnings |  | 318,984 | (5,057)
Shareholders' funds/(deficit) |  | 319,884 | (4,857)

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 October 2025 and signed on its behalf by:

......................................... Mr Richard David Barlow Director | ......................................... Mr Mark Patrick Director |

Supply 2 Trade Holdings Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
3 Crewe Road
Sandbach
Cheshire
CW11 4NE
United Kingdom

The principal place of business is:
Northwich Glass Building Leicester Street
Northwich
Cheshire
CW9 5HW
United Kingdom

These financial statements were authorised for issue by the Board on 8 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Supply 2 Trade Holdings Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Supply 2 Trade Holdings Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Investments

| Total £
Cost or valuation
At 1 August 2024 | 400
Additions | 500
At 31 July 2025 | 900
Provision
Carrying amount
At 31 July 2025 | 900
At 31 July 2024 | 400

| 2025 £ | 2024 £

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Supply 2 Trade Ltd | 3 Crewe Road, Sandbach, CW11 4NE England | Ordinary | 100% | 0%
Supply 2 Trade Bury Ltd | 3 Crewe Road, Sandbach, CW11 4NE England | Ordinary | 100% | 0%
Supply 2 Trade Chester Ltd | 3 Crewe Road, Sandbach, CW11 4NE England | Ordinary | 100% | 0%

Supply 2 Trade Holdings Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
Supply 2 Trade Telford Ltd | 3 Crewe Road, Sandbach, CW11 4NE England | Ordinary | 100% | 100%
Supply 2 Trade Northwich Ltd | 3 Crewe Road, Sandbach, CW11 4NE England | Ordinary | 100% | 100%

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A of £1 each | 450 | 450 | 100 | 100
Ordinary B of £1 each | 425 | 425 | 100 | 100
Ordinary C of £1 (2024 - £0) each | 25 | 25 | - | -
| 900 | 900 | 200 | 200

6 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £136.94 (2024 - £Nil) per each Ordinary A |  | 61,622 |  | -
Interim dividend of £133.56 (2024 - £Nil) per each Ordinary B |  | 56,765 |  | -
Interim dividend of £1,871.70 (2024 - £Nil) per each Ordinary C |  | 46,792 |  | -
|  | 165,180 |  | -

7 | Related party transactions

Key management personnel

Mr M Patrick

Summary of transactions with key management

Directors Loan Account
As at the balance sheet date, the company owed Mr Patrick £NIL (2024: £524) in the form of a directors loan. This loan is interest free and repayable upon demand.

Supply 2 Trade Holdings Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

Transactions with directors

2025 | At 1 August 2024 £ | Advances to director £ | Repayments by director £ | At 31 July 2025 £
Mr Richard David Barlow
Directors Loan Account | (524) | 204,643 | (104,119) | 100,000

2024 | At 1 August 2023 £ | Repayments by director £ | At 31 July 2024 £
Mr Richard David Barlow
Directors Loan Account | (212) | (312) | (524)

Supply 2 Trade Holdings Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

Summary of transactions with subsidiaries

Supply 2 Trade Ltd
Supply 2 Bury Ltd
Supply 2 Chester Ltd
Supply 2 Trade Telford Ltd
Supply 2 Trade Northwich Ltd
Intercompany Loan
During the year, dividends were issued to Supply 2 Trade Holdings Ltd from its subsidiaries as follows;
Supply 2 Trade Ltd - £471,245
Supply 2 Bury Ltd - £2,349
Supply 2 Chester Ltd - £6,821
Supply 2 Trade Telford Ltd - £11,932
Supply 2 Trade Northwich Ltd - £NIL
At the balance sheet date, Supply 2 Trade Holdings Ltd had the following intercompany balance with its subsidiaries;
Supply 2 Trade Ltd - £NIL
Supply 2 Bury Ltd - £NIL
Supply 2 Chester Ltd - £NIL
Supply 2 Trade Telford Ltd - £NIL - (2023 £300 owed toTelford)
Supply 2 Trade Northwich Ltd - £2,513 owed to Northwich - (2023 £100 owed to Northwich)
These loans are interest free and repayable upon demand.