Tadtu Distribution Limited - Filleted accounts

Registered number

05702924

Tadtu Distribution Limited

Filleted Accounts

28 February 2025

H J Pinczewski and Co.

Chartered Certified Accountants

Rico House

George Street

Uppper Floor

M25 9WS

Tadtu Distribution Limited
Registered number:		05702924
Balance Sheet
as at 28 February 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		20,700			20,700
Tangible assets	4		2,863			3,578
			23,563			24,278

Current assets
Debtors	5	3,815			4,606
Cash at bank and in hand		273			599
		4,088			5,205

Creditors: amounts falling due within one year	6	(4,326)			(6,339)

Net current liabilities			(238)			(1,134)

Total assets less current liabilities			23,325			23,144

Creditors: amounts falling due after more than one year	7		(15,320)			(16,870)

Provisions for liabilities			(543)			(679)


Net assets			7,462			5,595

Capital and reserves
Called up share capital			2			2
Profit and loss account			7,460			5,593

Shareholders' funds			7,462			5,595

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mark Leach
Director
Approved by the board on 28 October 2025

Tadtu Distribution Limited
Notes to the Accounts
for the year ended 28 February 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).


	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.



	Intangible fixed assets
	Intangible fixed assets are measured at cost less any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 10 years
	Fixtures, fittings, tools and equipment	over 10 years


	Investments

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.


	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.



2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 March 2024				20,700
	At 28 February 2025				20,700

	Amortisation
	At 28 February 2025				-

	Net book value
	At 28 February 2025				20,700
	At 29 February 2024				20,700

	Goodwill is being written off based on its impairment in the year.

4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 March 2024				11,243
	At 28 February 2025				11,243

	Depreciation
	At 1 March 2024				7,665
	Charge for the year				715
	At 28 February 2025				8,380

	Net book value
	At 28 February 2025				2,863
	At 29 February 2024				3,578


5	Debtors		2025		2024
£				£

	Trade debtors		3,489		3,210
	Prepayments and accrued income		326		1,396
			3,815		4,606


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Corporation tax		2,242		2,669
	Other taxes and social security		1,267		2,083
	Other creditors		517		1,437
	Accruals and deferred income		300		150
			4,326		6,339

7	Creditors: amounts falling due after one year		2025		2024
£				£

	Other creditors		15,320		16,870


8	Controlling party

	The company is under the control of Mark Leach.


9	Other information

	Tadtu Distribution Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Rico House
	George Street
	Upper Floor
	Prestwich, Manchester
	M25 9WS