N.W.E. DISTRIBUTORS LIMITED


Directors	Patricia Robins
	Peter James Robins


Registered Address	8 Dyserth Road
	Rhyl
	LL18 4DW


Registered Number	00766384 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
ASSETS
Fixed assets
Investments	3		470,000		470,000
			470,000		470,000
Current assets
Debtors		524		518
Cash at bank and in hand		14,362		16,625
		14,886		17,143
			14,886		17,143
			484,886		487,143
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Called up share capital			3,952		3,952
Share premium account			275		275
Other reserves			140,622		140,622
Profit and loss account			247,358		241,341
			392,207		386,190
Liabilities
Creditors amounts falling due within one year			92,679		100,953
			484,886		487,143

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 19 November 2025, and are signed on its behalf by:

Peter James Robins
Director
Registered Company No. 00766384

N.W.E. DISTRIBUTORS LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Investments
	Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in Other Reserves. Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as tangible fixed assets.

Investments

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in Other Reserves.

Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as tangible fixed assets.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Fixed asset investments
	Investment property comprises various properties held within the portfolio. The fair value of the investment property has been arrived at on the basis of the valuation carried out by the directors, who consider the valuation to be at market value. The valuation was made on an open market value basis, by reference to market evidence of transaction prices for similar properties.

		Total
		£
	Cost or valuation
	At 01 October 24	470,000
	At 30 September 25	470,000
	Net book value
	At 30 September 25	470,000
	At 30 September 24	470,000