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# W.T.DISTRIBUTION SERVICES LTD

## Company Registration Number:
05157755 (England and Wales)

## Unaudited abridged accounts for the year ended 30 June 2025

## Period of accounts

## Start date: 01 July 2024

## End date: 30 June 2025

# W.T.DISTRIBUTION SERVICES LTD

## Contents of the Financial Statements

for the Period Ended 30 June 2025

Balance sheet |
Notes |

# W.T.DISTRIBUTION SERVICES LTD

## Balance sheet

As at 30 June 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 454 | 655
Total fixed assets: |  | 454 | 655
Current assets
Debtors: |  | 211,438 | 276,849
Cash at bank and in hand: |  | 53,926 | 7,078
Total current assets: |  | 265,364 | 283,927
Creditors: amounts falling due within one year: |  | (122,065) | (130,440)
Net current assets (liabilities): |  | 143,299 | 153,487
Total assets less current liabilities: |  | 143,753 | 154,142
Creditors: amounts falling due after more than one year: | 4 | (25,217) | (33,112)
Total net assets (liabilities): |  | 118,536 | 121,030
Capital and reserves
Called up share capital: |  | 10 | 10
Profit and loss account: |  | 118,526 | 121,020
Shareholders funds: |  | 118,536 | 121,030

The notes form part of these financial statements

# W.T.DISTRIBUTION SERVICES LTD

## Balance sheet statements

For the year ending 30 June 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 09 June 2026
and signed on behalf of the board by:

Name: Donald Iro
Status: Director

The notes form part of these financial statements

# W.T.DISTRIBUTION SERVICES LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover comprises the fair value of consideration recieved 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.

## Tangible fixed assets and depreciation policy

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows: Plant and Equipment - 5 years straight line Furniture, fixtures and fittings - 5 years straight line Office Equipment - 3 years straight line

# W.T.DISTRIBUTION SERVICES LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 10 | 12

# W.T.DISTRIBUTION SERVICES LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 July 2024 | 38,996
At 30 June 2025 | 38,996
Depreciation |
At 01 July 2024 | 38,341
Charge for year | 201
At 30 June 2025 | 38,542
Net book value |
At 30 June 2025 | 454
At 30 June 2024 | 655

# W.T.DISTRIBUTION SERVICES LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 4. Creditors: amounts falling due after more than one year note

Non-current loans and borrowings includes other borrowings of 12516, which are secured by fixed and floating charges over the companies assets.

# W.T.DISTRIBUTION SERVICES LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 5. Financial commitments

The total amount of financial commitments not included in the balance sheet is £897,348 (2024 £1,061,886). The financial commitment consists of an obligation under a property six year lease agreement commencing 1 June 2023.

# W.T.DISTRIBUTION SERVICES LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 6. Post balance sheet events

On 1 July 2025, the entire issued share capital of WT Distribution Services Ltd was sold to Boka Distribution Ltd. This transaction represents a non-adjusting event as it relates to conditions arising after the balance sheet date and, accordingly, no adjustments have been made to the amounts recognised in these financial statements. The Directors consider this event to be material to the users of the financial statements and have therefore disclosed it in accordance with FRS 102 Section 32.