Company registration number: 09111532
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Red Electrical Distributors Ltd
Pages for filing with the Registrar
Company registration number: 09111532
Red Electrical Distributors Ltd
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 54,212 67,116
Investments 5 7 1
54,219 67,117
Current assets
Stocks 55,774 48,978
Debtors 262,676 364,911
Cash at bank and in hand 209,543 209,306
527,993 623,195
Creditors: amounts falling due within one
year 		(162,537) (271,118)
Net current assets 365,456 352,077
Total assets less current liabilities 419,675 419,194
Creditors: Amounts falling due after more
than one year 		(16,239) (36,390)
Provisions for liabilities (13,553) (16,779)
NET ASSETS 389,883 366,025
Capital and reserves
Called up share capital 100 100
Revaluation reserve 15,280 15,280
Other reserves 13 13
Profit and loss account 374,490 350,632
TOTAL EQUITY 389,883 366,025
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 09111532
Red Electrical Distributors Ltd
Balance sheet - continued
as at 31 December 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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 29 May 2026 and signed on its behalf by:
Mr K Spokes, Director
29 May 2026
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Red Electrical Distributors Ltd
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Red Electrical Distributors Ltd is a private company registered in England and Wales. Its registered number is 09111532. The company is limited by shares. Its registered office is Unit 19, Worcester Trading Park, Worcester, Worcestershire, WR4 9AB.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 15% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 15% reducing balance
Investments in associates
Investments in associates are recognised at cost.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
3
Red Electrical Distributors Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 6 (2024 - 6).
4
Red Electrical Distributors Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 January 2025 149,242
At 31 December 2025 149,242
Depreciation
At 1 January 2025 82,126
Charge for year 12,904
At 31 December 2025 95,030
Net book value
At 31 December 2025 54,212
At 31 December 2024 67,116
5 Fixed asset investments
Investments other than loans
Shares in
group
undertakings
and
participating
interests
£
Cost
At 1 January 2025 1
Additions 6
At 31 December 2025 7
Net book value
At 31 December 2025 7
At 31 December 2024 1
5