Total Distribution And Retail Solutions - Accounts to registrar (filleted)

REGISTERED NUMBER: 04246588 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

TOTAL DISTRIBUTION AND RETAIL SOLUTIONS

LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

Capital redemption reserve

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

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.

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 ) .

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

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

Eliminated on disposal

-

(322

)

(322

)

At 31 December 2025

12,496

16,136

28,632

NET BOOK VALUE

At 31 December 2025

-

6,182

At 31 December 2024

-

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

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

6

Ordinary B

£1

6

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.