REGISTERED NUMBER: 05307133 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

KDA WHOLESALES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C A Tibble

Miss A J Oglesby

SECRETARY:

C A Tibble

REGISTERED OFFICE:

Unit 4

Fallbank Industrial Estate

Dodworth

Barnsley

South Yorkshire

S75 3LS

REGISTERED NUMBER:

05307133 (England and Wales)

ACCOUNTANTS:

Seaman Herbert & Co

36 - 40 Doncaster Road

Barnsley

South Yorkshire

S70 1TL

FIXED ASSETS

Tangible assets

4

3,471,362

2,981,142

CURRENT ASSETS

Stocks

5

1,132,577

1,019,935

Debtors

6

20,789

14,730

Cash at bank and in hand

1,055,467

1,723,847

2,208,833

2,758,512

CREDITORS

Amounts falling due within one year

7

134,315

295,818

NET CURRENT ASSETS

2,074,518

2,462,694

TOTAL ASSETS LESS CURRENT LIABILITIES

5,545,880

5,443,836

PROVISIONS FOR LIABILITIES

8

37,896

33,508

NET ASSETS

5,507,984

5,410,328

CAPITAL AND RESERVES

Called up share capital

9

1

1

Revaluation reserve

10

299,726

299,726

Retained earnings

5,208,257

5,110,601

SHAREHOLDERS' FUNDS

5,507,984

5,410,328

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 Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 August 2026 and were signed on its behalf by:

C A Tibble - Director

Miss A J Oglesby - Director

1.	STATUTORY INFORMATION

KDA Wholesales 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Freehold property

-

not provided

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST OR VALUATION

At 1 January 2025

2,916,636

21,323

165,681

Additions

473,503

26,420

11,339

Disposals

-

(1,250

)

(45,492

)

At 31 December 2025

3,390,139

46,493

131,528

DEPRECIATION

At 1 January 2025

-

8,886

132,921

Charge for year

-

3,398

4,589

Eliminated on disposal

-

(655

)

(37,361

)

At 31 December 2025

-

11,629

100,149

NET BOOK VALUE

At 31 December 2025

3,390,139

34,864

31,379

At 31 December 2024

2,916,636

12,437

32,760

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST OR VALUATION

At 1 January 2025

34,613

62,133

3,200,386

Additions

-

-

511,262

Disposals

-

-

(46,742

)

At 31 December 2025

34,613

62,133

3,664,906

DEPRECIATION

At 1 January 2025

16,221

61,216

219,244

Charge for year

3,412

917

12,316

Eliminated on disposal

-

-

(38,016

)

At 31 December 2025

19,633

62,133

193,544

NET BOOK VALUE

At 31 December 2025

14,980

-

3,471,362

At 31 December 2024

18,392

917

2,981,142

Cost or valuation at 31 December 2025 is represented by:

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

Valuation in 2023

299,726

-

-

Cost

3,090,413

46,493

131,528

3,390,139

46,493

131,528

Motor

Computer

vehicles

equipment

Totals

£

£

£

Valuation in 2023

-

-

299,726

Cost

34,613

62,133

3,365,180

34,613

62,133

3,664,906

5.

STOCKS

2025

2024

£

£

Stocks

1,132,577

1,019,935

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

3,441

-

Prepayments

17,348

14,730

20,789

14,730

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

9,231

33,078

Tax

57,751

188,254

Social security and other taxes

4,192

8,110

VAT

39,853

43,382

Other creditors

1,525

1,700

Directors' current accounts

888

3,241

Accrued expenses

20,875

18,053

134,315

295,818

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

37,896

33,508

Deferred

tax

£

Balance at 1 January 2025

33,508

Provided during year

4,388

Balance at 31 December 2025

37,896

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

10.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

299,726

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C A Tibble.