UK TELECOM DISTRIBUTION LTD - Filleted accounts

Registered number

SC392803

UK TELECOM DISTRIBUTION LTD

Filleted Accounts

31 December 2025

UK TELECOM DISTRIBUTION LTD
Registered number:		SC392803
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		469,814			458,182
Investments	4		164,118			164,118
			633,932			622,300

Current assets
Stocks		1,069,000			919,764
Debtors	5	148,685			164,420
Cash at bank and in hand		111,538			36,110
		1,329,223			1,120,294

Creditors: amounts falling due within one year	6	(1,182,938)			(976,399)

Net current assets			146,285			143,895

Total assets less current liabilities			780,217			766,195

Creditors: amounts falling due after more than one year	7		(184,872)			(183,827)

Provisions for liabilities			-			-


Net assets			595,345			582,368

Capital and reserves
Called up share capital			251,000			251,000
Share premium			-			-
Profit and loss account			344,345			331,368

Shareholders' funds			595,345			582,368

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

VIKASH KUMAR
Director
Approved by the board on 2 September 2026

UK TELECOM DISTRIBUTION LTD
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at 10% reducing balance.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.




2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3




3	Tangible fixed assets
		Property		Plant and machinery etc		Fixtures & Fittings		Motor Vehicles	Total
£			£		£		£
	Cost
	At 1 January 2025	323,631		206,219		33,772		12,040	575,662
	Additions	18,808		-		6,976			25,784
	Surplus on revaluation	-		-		-			-
	Disposals	-		-		-			-
	At 31 December 2025	342,439		206,219		40,748		12,040	601,446

	Depreciation
	At 1 January 2025	-		104,653		6,859		5,968	117,480
	Charge for the year	-		10,042		3,503		607	14,152
	Surplus on revaluation	-		-		-			-
	On disposals	-		-		-			-
	At 31 December 2025	-		114,695		10,362		6,575	131,632

	Net book value
	At 31 December 2025	342,439		91,524		30,386		5,465	469,814
	At 31 December 2024	323,631		101,566		26,913		6,072	458,182








4	Investments
Investments in
subsidiary
undertakings					Total
£					£
	Cost
	At 1 January 2025			164,118				164,118
	Additions			-				-
	Revaluation			-				-
	Disposals			-				-

	At 31 December 2025			164,118				164,118


5	Debtors					2025		2024
£							£

	Trade debtors					42,998		47,570
	Prepayments					68,163		70,002
	Deferred tax asset					-		-
	HMRC - Vat					37,524		46,848
						148,685		164,420

	Amounts due after more than one year included above					-		-


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					1,157,806		937,944
	Taxation and social security costs					12,750		19,145
	Other creditors					12,382		19,310
						1,182,938		976,399


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					184,872		183,827
						184,872		183,827

8	Other information

	UK TELECOM DISTRIBUTION LTD is a private company limited by shares and incorporated in Scotland. Its registered office is:
	28 KING'S STABLES ROAD

	EDINBURGH

	EH1 2JY