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REGISTERED NUMBER: 04246588 (England and Wales)

| FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| TOTAL DISTRIBUTION AND RETAIL SOLUTIONS |

| LTD |

TOTAL DISTRIBUTION AND RETAIL SOLUTIONS

LTD (REGISTERED NUMBER: 04246588)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

TOTAL DISTRIBUTION AND RETAIL SOLUTIONS

LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr I S Waller

| Mr T Maniwa

| Mr Y Murata

| Mr A J Ledsham

| SECRETARY: | Mr I S Waller

| REGISTERED OFFICE: | Unit 1 Christchurch Business Park

| Radar Way

| Christchurch

| Dorset

| BH23 4FL

| REGISTERED NUMBER: | 04246588 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Ross Garfitt

| AUDITORS: | Shaw Gibbs (Audit) Limited

| Statutory Auditor

| Fleming Court

| Leigh Road

| Eastleigh

| Southampton

| Hampshire

| SO50 9PD

TOTAL DISTRIBUTION AND RETAIL SOLUTIONS

LTD (REGISTERED NUMBER: 04246588)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 3,500 |  | 5,500 |  |

Tangible assets | 6 | 6,182 |  | 5,567 |  |

9,682 |  | 11,067 |  |

CURRENT ASSETS

Stocks | 570,215 |  | 410,898 |  |

Debtors | 7 | 105,291 |  | 119,687 |  |

Cash at bank and in hand | 403,847 |  | 572,602 |  |

1,079,353 |  | 1,103,187 |  |

CREDITORS

Amounts falling due within one year | 8 | 250,843 |  | 228,251 |  |

NET CURRENT ASSETS | 828,510 |  | 874,936 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 838,192 |  | 886,003 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 90 |  | 90 |  |

Capital redemption reserve | 10 |  | 10 |  |

Retained earnings | 838,092 |  | 885,903 |  |

SHAREHOLDERS' FUNDS | 838,192 |  | 886,003 |  |

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 Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by:

Mr I S Waller - Director

TOTAL DISTRIBUTION AND RETAIL SOLUTIONS

LTD (REGISTERED NUMBER: 04246588)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Total Distribution And Retail Solutions 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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 recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.

| All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten 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 | - | at varying rates on cost

| Computer equipment | - | 33% straight line

| All fixed assets are initially recorded 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.

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

TOTAL DISTRIBUTION AND RETAIL SOLUTIONS

LTD (REGISTERED NUMBER: 04246588)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Deferred tax

| 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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Income Statement in administrative expenses.

| Operating lease agreements

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

| Operating lease agreements: the company as lessee

| Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

| The Company has taken advantage of the optional exemption available on transition to FRS 102 which allows lease incentives on leases entered into before the date of transition to the standard 1 August 2015 to continue to be charged over the period to the first market rent review rather than the term of the lease.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 14 (2024 - 11 ) .

TOTAL DISTRIBUTION AND RETAIL SOLUTIONS

LTD (REGISTERED NUMBER: 04246588)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 6,000 |  |

| AMORTISATION

| At 1 January 2025 | 500 |  |

| Amortisation for year | 2,000 |  |

| At 31 December 2025 | 2,500 |  |

| NET BOOK VALUE

| At 31 December 2025 | 3,500 |  |

| At 31 December 2024 | 5,500 |  |

| Goodwill is being amortised evenly over the directors' estimate of its useful economic life of 3 years.

6. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 12,496 |  | 18,084 |  | 30,580 |  |

| Additions | - |  | 4,717 |  | 4,717 |  |

| Disposals | - |  | (483 | ) | (483 | ) |

| At 31 December 2025 | 12,496 |  | 22,318 |  | 34,814 |  |

| DEPRECIATION

| At 1 January 2025 | 12,496 |  | 12,517 |  | 25,013 |  |

| Charge for year | - |  | 3,941 |  | 3,941 |  |

| Eliminated on disposal | - |  | (322 | ) | (322 | ) |

| At 31 December 2025 | 12,496 |  | 16,136 |  | 28,632 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 6,182 |  | 6,182 |  |

| At 31 December 2024 | - |  | 5,567 |  | 5,567 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 61,524 |  | 81,104 |  |

| Amounts owed by group undertakings | 1,440 |  | - |  |

| Other debtors | 42,327 |  | 38,583 |  |

105,291 |  | 119,687 |  |

TOTAL DISTRIBUTION AND RETAIL SOLUTIONS

LTD (REGISTERED NUMBER: 04246588)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 217,760 |  | 162,293 |  |

| Taxation and social security | 240 |  | (1,699 | ) |

| Other creditors | 32,843 |  | 67,657 |  |

250,843 |  | 228,251 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 84 | Ordinary A | £1 | 84 |  | 84 |  |

| 6 | Ordinary B | £1 | 6 |  | 6 |  |

90 |  | 90 |  |

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Ross Garfitt (Senior Statutory Auditor)

| for and on behalf of Shaw Gibbs (Audit) Limited

11. | OTHER FINANCIAL COMMITMENTS

| Total future financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £287,875 (2024: £361,375). This amount is in relation to operating lease commitments which are payable over the next 4 years (2024: 5 years).

| The operating lease includes a break clause at November 2026. If the break clause is exercised, the lease will terminate on that date, and the minimum payments will be reduced accordingly.

12. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with group companies where any subsidiary that is a party to the transaction is wholly owned within the group or where transactions have been undertaken under normal market conditions.

| Plenty Co., Ltd (incorporated in Japan) is regarded by the directors as being the company's ultimate parent company. The registered address of Plenty Co., Ltd is 2-25-5, Kamiosaki Kume Building 6f, Shinagawa-ku, 141-0021, Tokyo, Japan and group accounts can be obtained from this address.