REGISTERED NUMBER: 04719480 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Distributor Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr P C Lidgerton

REGISTERED OFFICE:

Unit 1 The Pavilions

Ruscombe Business Park

Reading

Berkshire

RG10 9NN

REGISTERED NUMBER:

04719480 (England and Wales)

SENIOR STATUTORY AUDITOR:

Susan Ambrose FCCA FCA

AUDITORS:

Butt Miller

Chartered Accountants and Statutory Auditor

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

ACCOUNTANTS:

James Norman Business Advisory

7 High Street

Windsor

Berkshire

SL4 1LD

CURRENT ASSETS

Debtors

5

160,372

160,372

Cash at bank

7,402

7,441

167,774

167,813

CREDITORS

Amounts falling due within one year

6

(31,574

)

(24,092

)

NET CURRENT ASSETS

136,200

143,721

TOTAL ASSETS LESS CURRENT LIABILITIES

136,200

143,721

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

135,200

142,721

136,200

143,721

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 director and authorised for issue on 23 September 2026 and were signed by:

Mr P C Lidgerton - Director

1.	STATUTORY INFORMATION

Distributor 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The previous period was shortened to bring it in line with the calender year. As a result the comparatives, including the notes, are not entirely comparable.

Investments

Fixed asset investments are measured at cost less impairment.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Unlisted investment in LLP

150,000

150,000

Impairment

(150,000

)

(150,000

)

-

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

160,335

160,335

Tax

37

37

160,372

160,372

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

24,098

15,638

Accruals

7,476

8,454

31,574

24,092

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Susan Ambrose FCCA FCA (Senior Statutory Auditor)

for and on behalf of Butt Miller

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Intra-group loans are generally interest free, unsecured and repayable on demand.

9.	ULTIMATE PARENT COMPANY

The immediate and ultimate parent company, and controlling party is Survival of the Fittest Limited of Unit 1 The Pavilions, Ruscombe Business Park, Reading, Berkshire, RG10 9NN. Survival of the Fittest Limited is the parent company of the largest and smallest group for which consolidated accounts are prepared.