REGISTERED NUMBER: 04321203

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

TRIDONIC DISTRIBUTION UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Glazer

D Fuell

L B Arter

SECRETARY:

S Richardson

REGISTERED OFFICE:

The Eclipse Industrial Estate

20 Sandown Road

Watford

Hertfordshire

WD24 7AE

REGISTERED NUMBER:

04321203

ACCOUNTANTS:

Hillier Hopkins LLP

Chartered Accountants

Radius House

51 Clarendon Road

Watford

Hertfordshire

WD17 1HP

FIXED ASSETS

Tangible assets

4

729

1,643

CURRENT ASSETS

Stocks

573,048

434,687

Debtors

5

390,982

248,234

Cash at bank

1,681,874

1,795,928

2,645,904

2,478,849

CREDITORS

Amounts falling due within one year

6

312,617

286,906

NET CURRENT ASSETS

2,333,287

2,191,943

TOTAL ASSETS LESS CURRENT LIABILITIES

2,334,016

2,193,586

CAPITAL AND RESERVES

Called up share capital

8

91

91

Capital redemption reserve

10

10

Retained earnings

2,333,915

2,193,485

SHAREHOLDERS' FUNDS

2,334,016

2,193,586

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 directors acknowledge their 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 Board of Directors and authorised for issue on 10 August 2026 and were signed on its behalf by:

J Glazer - Director

1.	STATUTORY INFORMATION

Tridonic Distribution UK Limited 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 recognised when goods are despatched to customers and represents the invoiced value of such goods and any services provided, net of settlement discounts allowed, rebates payable to customers, and value added taxes.

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

-

33% on cost and 20% on cost

Stocks

Stock is stated at the lower of cost and estimated net realisable value. Cost is determined on a first­ in, first-out (FIFO) basis and includes the purchase price together with all other directly attributable costs to bring the inventory to its present location and condition. Due allowance is made for obsolete and slow moving items. Inventories are recognised as an expense in the period in which the related revenue is recognised.

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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.

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.

Operating leases

Leases that do not transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

17,085

Disposals

(1,170

)

At 31 December 2025

15,915

DEPRECIATION

At 1 January 2025

15,442

Charge for year

914

Eliminated on disposal

(1,170

)

At 31 December 2025

15,186

NET BOOK VALUE

At 31 December 2025

729

At 31 December 2024

1,643

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

381,050

238,763

Other debtors

9,932

9,471

390,982

248,234

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

136,558

131,063

Taxation and social security

71,286

47,434

Other creditors

104,773

108,409

312,617

286,906

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

7,497

7,497

Between one and five years

3,124

10,620

10,621

18,117

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

90

Ordinary A

£1

90

90

1

Ordinary B

£1

1

1

91

91