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COMPANY REGISTRATION NUMBER: 07352035

Real Trading Ltd

Filleted Unaudited Financial Statements

31 March 2025

Real Trading Ltd

Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 6 |  | 377,267 | 338,729

Current assets

Stocks | 162,910 |  | 215,420
Debtors | 7 | 767,145 |  | 1,124,750
Cash at bank and in hand | 475,710 |  | 144,257
| --------------- |  | ---------------
| 1,405,765 |  | 1,484,427

Creditors: amounts falling due within one year | 8 | 646,567 |  | 676,996
| --------------- |  | ---------------
Net current assets |  | 759,198 | 807,431
|  | --------------- | ---------------
Total assets less current liabilities |  | 1,136,465 | 1,146,160

Creditors: amounts falling due after more than one year | 9 |  | 893 | 11,146

Provisions

Taxation including deferred tax |  | 94,217 | 84,533
|  | --------------- | ---------------
Net assets |  | 1,041,355 | 1,050,481
|  | --------------- | ---------------

Real Trading Ltd

Statement of Financial Position (continued)

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Capital and reserves

Called up share capital | 11 |  | 120 | 120
Profit and loss account |  | 1,041,235 | 1,050,361
|  | --------------- | ---------------
Shareholders funds |  | 1,041,355 | 1,050,481
|  | --------------- | ---------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31st March 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 30 December 2025 , and are signed on behalf of the board by:

Mr Dhanjit Singh Sohota
Director

Company registration number: 07352035

Real Trading Ltd

Notes to the Financial Statements

Year Ended 31st March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 16, The Gateway Estate, Birmingham Cargo Airport, Birmingham, West Midlands, B26 3QD, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
(a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. (c) No disclosure has been given for the aggregate remuneration of key management personnel.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows: Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows:
Revenue recognition
The turnover shown in the Profit and Loss Account represents amounts derived from ordinary activities and is recognised at the point of despatch. The turnover is stated after deduction of trade discounts and is net of Value Added Tax. Government Grants Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it it becomes receivable.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Leasehold Property | - | Over 5 years useful life
| Fixtures & Fittings | - | 20% reducing balance
| Motor Vehicles | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 19 (2024: 18 ).
5. Dividends

| 2025 | 2024
| £ | £
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year ) | 150,000 | 120,000
| ----------- | -----------

6. Tangible assets

| Short leasehold property | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1st April 2024 | 19,348 | 693,787 | – | 713,135
Additions | – | 113,678 | 20,561 | 134,239
| ---------- | ----------- | ---------- | -----------
At 31st March 2025 | 19,348 | 807,465 | 20,561 | 847,374
| ---------- | ----------- | ---------- | -----------
Depreciation |  |  |  |
At 1st April 2024 | 18,748 | 355,658 | – | 374,406
Charge for the year | 200 | 90,361 | 5,140 | 95,701
| ---------- | ----------- | ---------- | -----------
At 31st March 2025 | 18,948 | 446,019 | 5,140 | 470,107
| ---------- | ----------- | ---------- | -----------
Carrying amount |  |  |  |
At 31st March 2025 | 400 | 361,446 | 15,421 | 377,267
| ---------- | ----------- | ---------- | -----------
At 31st March 2024 | 600 | 338,129 | – | 338,729
| ---------- | ----------- | ---------- | -----------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 750,271 | 1,108,279
Prepayments | 16,874 | 16,471
| ----------- | ---------------
| 767,145 | 1,124,750
| ----------- | ---------------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 37,025 | 32,152
Trade creditors | 247,247 | 209,273
Corporation tax | 36,704 | 94,608
Social security and other taxes | 55,344 | 100,825
Director's loan account | 258,946 | 204,943
Accruals | 10,450 | 10,450
Other creditors | 851 | 24,745
| ----------- | -----------
| 646,567 | 676,996
| ----------- | -----------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 893 | 11,146
| ----- | ----------

10. Deferred tax
The deferred tax included in the statement of financial position is as follows:

| 2025 | 2024
| £ | £
Included in provisions | 94,217 | 84,533
| ---------- | ----------

The deferred tax account consists of the tax effect of timing differences in respect of:

| 2025 | 2024
| £ | £
Accelerated capital allowances | 94,217 | 84,533
| ---------- | ----------

11. Called up share capital
Authorised share capital

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 120 | 120 | 120 | 120
| ----- | ----- | ----- | -----

Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 120 | 120 | 120 | 120
| ----- | ----- | ----- | -----

12. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
| Not later than 1 year | 40,161 | 36,000
| Later than 1 year and not later than 5 years | 130,643 | 6,000
|  | ----------- | ----------
|  | 170,804 | 42,000
|  | ----------- | ----------

13. Directors' advances, credits and guarantees
The directors loan account was not overdrawn in the current or prior year.
14. Related party transactions
Controlling Party The Company is controlled by its directors and their immediate family members, who together hold all issued shares. The directors are the key management of the company. Dividends paid to the directors Dividends paid during the year were £150,000, (2024 - £120,000).