REGISTERED NUMBER: 05308247 (England and Wales)

R & C DISTRIBUTION LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2025

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

6

FIXED ASSETS

Intangible assets

5

3,300

4,950

Property, plant and equipment

6

1,268

915

4,568

5,865

CURRENT ASSETS

Stocks

130,000

160,000

Debtors

7

74,193

82,953

Cash at bank

25,277

273

229,470

243,226

CREDITORS

Amounts falling due within one year

8

(67,040

)

(70,904

)

NET CURRENT ASSETS

162,430

172,322

TOTAL ASSETS LESS CURRENT LIABILITIES

166,998

178,187

CREDITORS

Amounts falling due after more than one year

9

(2,992

)

(14,960

)

PROVISIONS FOR LIABILITIES

(317

)

(229

)

NET ASSETS

163,689

162,998

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

163,589

162,898

163,689

162,998

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 17 September 2026 and were signed on its behalf by:

Mr R Bryant - Director

Mr C W Sleath-Whymark - Director

1.	STATUTORY INFORMATION

R & C Distribution Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05308247

Registered office:

Unit 5

Fieldgate Buildings

Haven Road

Colchester

Essex

CO2 8HT

For the purposes of presentation the financial statements have been rounded to the nearest 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 measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website is being amortised evenly over its estimated useful life of ten years.

Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on 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

Basic financial instruments are measured at amortised cost.

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.

Financial instruments

Basic financial instruments are recognised at amortised cost.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

16,500

AMORTISATION

At 1 January 2025

11,550

Charge for year

1,650

At 31 December 2025

13,200

NET BOOK VALUE

At 31 December 2025

3,300

At 31 December 2024

4,950

6.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2025

27,164

24,653

51,817

Additions

952

-

952

At 31 December 2025

28,116

24,653

52,769

DEPRECIATION

At 1 January 2025

26,249

24,653

50,902

Charge for year

599

-

599

At 31 December 2025

26,848

24,653

51,501

NET BOOK VALUE

At 31 December 2025

1,268

-

1,268

At 31 December 2024

915

-

915

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by related undertakings

71,733

80,733

Other debtors

2,460

2,220

74,193

82,953

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

11,968

14,933

Taxation and social security

27,597

19,025

Other creditors

27,475

36,946

67,040

70,904

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,992

14,960

10.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

8,286

15,297

Between one and five years

-

8,286

8,286

23,583