REGISTERED NUMBER: 12366626 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Tongda Distribution Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

Y P Huang

REGISTERED OFFICE:

The Coach House

1 Howard Road

Reigate

Surrey

RH2 7JE

REGISTERED NUMBER:

12366626 (England and Wales)

ACCOUNTANTS:

ACL & Co

Chartered Certified Accountants

The Coach House

1 Howard Road

Reigate

RH2 7JE

FIXED ASSETS

Intangible assets

4

45,600

91,200

Tangible assets

5

271,822

214,274

317,422

305,474

CURRENT ASSETS

Debtors

6

1,155,734

1,068,272

Cash at bank

55,777

184,844

1,211,511

1,253,116

CREDITORS

Amounts falling due within one year

7

1,157,263

1,059,468

NET CURRENT ASSETS

54,248

193,648

TOTAL ASSETS LESS CURRENT LIABILITIES

371,670

499,122

CREDITORS

Amounts falling due after more than one year

8

5,721

22,632

NET ASSETS

365,949

476,490

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

365,849

476,390

365,949

476,490

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 18 May 2026 and were signed by:

Y P Huang - Director

1.	STATUTORY INFORMATION

Tongda Distribution Ltd 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

228,000

AMORTISATION

At 1 January 2025

136,800

Charge for year

45,600

At 31 December 2025

182,400

NET BOOK VALUE

At 31 December 2025

45,600

At 31 December 2024

91,200

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

424,762

Additions

147,503

Disposals

(55,745

)

At 31 December 2025

516,520

DEPRECIATION

At 1 January 2025

210,488

Charge for year

63,126

Eliminated on disposal

(28,916

)

At 31 December 2025

244,698

NET BOOK VALUE

At 31 December 2025

271,822

At 31 December 2024

214,274

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

301,311

363,382

Other debtors

269,272

214,337

Tongda B.V. Polish

191,148

195,700

Tongda Belgium

1,805

1,561

Tax

-

105,413

VAT

81,805

69,881

Prepayments and accrued income

85,929

-

Prepayments

224,464

117,998

1,155,734

1,068,272

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

735,495

786,626

Tax

905

93,935

Social security and other taxes

19,201

19,217

Other creditors

323,546

80,487

Directors' current accounts

38,123

33,623

Accrued expenses

39,993

45,580

1,157,263

1,059,468

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 2-5 years

4,674

14,812

Hire purchase contracts

1,047

7,820

5,721

22,632

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

ACL & Co

Chartered Certified Accountants

The Coach House

1 Howard Road

Reigate

RH2 7JE

Date: .............................................