Trade Counter Distribution Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 00226738

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		121,569		120,504

			121,569		120,504
CURRENT ASSETS
Stocks	5	29,000		23,000
Debtors	6	1,221,346		1,140,797
Cash at bank and in hand		185,206		216,729

		1,435,552		1,380,526
Creditors: Amounts Falling Due Within One Year	7	(912,390 )		(907,752 )

NET CURRENT ASSETS (LIABILITIES)			523,162		472,774

TOTAL ASSETS LESS CURRENT LIABILITIES			644,731		593,278

Creditors: Amounts Falling Due After More Than One Year	8		-		(14,587 )

NET ASSETS			644,731		578,691

CAPITAL AND RESERVES
Called up share capital	9		6,800		6,800
Share premium account			139,436		139,436
Capital redemption reserve			304		304
Profit and Loss Account			498,191		432,151

SHAREHOLDERS' FUNDS			644,731		578,691

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Trade Counter Distribution Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Patrick Curran

Director

26/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Trade Counter Distribution Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00226738 . The registered office is Mendlesham Industrial Estate, Norwich Road, IP14 5ND.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	over the lease term
Plant & Machinery	over 3 to 10 years
Motor Vehicles	over 4 to 5 years

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Trade Counter Distribution Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 61 (2025: 58)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 April 2025	96,195	1,802,422	3,000	1,901,617
Additions	21,447	40,752	-	62,199
Disposals	(21,408 )	(59,018 )	-	(80,426 )

As at 31 March 2026	96,234	1,784,156	3,000	1,883,390

Depreciation
As at 1 April 2025	96,195	1,681,918	3,000	1,781,113
Provided during the period	4,290	46,804	-	51,094
Disposals	(21,408 )	(48,978 )	-	(70,386 )

As at 31 March 2026	79,077	1,679,744	3,000	1,761,821

Net Book Value
As at 31 March 2026	17,157	104,412	-	121,569

As at 1 April 2025	-	120,504	-	120,504

5. Stocks

	2026	2025
	£	£
Stock	29,000	23,000

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Trade Counter Distribution Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,001,895	858,591
Other debtors	219,451	282,206

	1,221,346	1,140,797

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	1,249	8,092
Trade creditors	349,881	488,488
Bank loans and overdrafts	51,214	53,352
Other creditors	399,012	265,835
Taxation and social security	111,034	91,985

	912,390	907,752

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	1,249
Bank loans	-	13,338

	-	14,587

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	6,800	6,800

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	26,753	20,343
Later than one year and not later than five years	46,142	56,869

	72,895	77,212

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