Company registration number 13138856 (England and Wales)
EXPECT DISTRIBUTION HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
EXPECT DISTRIBUTION HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
EXPECT DISTRIBUTION HOLDINGS LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
12,542,360
11,041,195
Current assets
Debtors
4
279,138
279,098
Cash at bank and in hand
173,249
1,142,708
452,387
1,421,806
Creditors: amounts falling due within one year
5
(825,698)
(365,057)
Net current (liabilities)/assets
(373,311)
1,056,749
Total assets less current liabilities
12,169,049
12,097,944
Creditors: amounts falling due after more than one year
6
-
0
(50,949)
Net assets
12,169,049
12,046,995
Capital and reserves
Called up share capital
6,000
6,000
Profit and loss reserves
12,163,049
12,040,995
Total equity
12,169,049
12,046,995

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 August 2026 and are signed on its behalf by:
Mr RW Rushworth
Director
Company registration number 13138856 (England and Wales)
EXPECT DISTRIBUTION HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

Expect Distribution Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is c/o Bk plus, Birkby House, Birkby Lane, Bailiff Bridge, Brighouse, West Yorkshire, England, HD6 4JJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% on cost
Computers
33% on cost
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

EXPECT DISTRIBUTION HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
EXPECT DISTRIBUTION HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 December 2024
11,850,000
106,463
11,956,463
Additions
4,922,335
7,061
4,929,396
Disposals
(3,500,000)
-
0
(3,500,000)
At 30 November 2025
13,272,335
113,524
13,385,859
Depreciation and impairment
At 1 December 2024
869,000
46,268
915,268
Depreciation charged in the year
167,000
17,898
184,898
Eliminated in respect of disposals
(256,667)
-
0
(256,667)
At 30 November 2025
779,333
64,166
843,499
Carrying amount
At 30 November 2025
12,493,002
49,358
12,542,360
At 30 November 2024
10,981,000
60,195
11,041,195
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
62,669
62,500
Other debtors
216,469
216,598
279,138
279,098
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
129
Corporation tax
141,525
234,757
Other taxation and social security
41,078
68,426
Other creditors
643,095
61,745
825,698
365,057
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
-
0
50,949
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