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REGISTERED NUMBER: 04684604 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st March 2023

for

A to B Couriers Limited

A to B Couriers Limited (Registered number: 04684604)






Contents of the Financial Statements
for the Year Ended 31st March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A to B Couriers Limited

Company Information
for the Year Ended 31st March 2023







DIRECTOR: N H Aber





REGISTERED OFFICE: C/O OCG Accountants Ltd
Biz Hub Tees Valley
Belasis Hall Technology Park
Billingham
TS23 4EA





REGISTERED NUMBER: 04684604 (England and Wales)





ACCOUNTANTS: OCG Accountants Ltd
Biz Hub Tees Valley
Belasis Hall Technology Park
Coxwold Way
Billingham
Co. Durham
TS23 4EA

A to B Couriers Limited (Registered number: 04684604)

Balance Sheet
31st March 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 3 16,171 22,236
Tangible assets 4 2,294 1,794
18,465 24,030

CURRENT ASSETS
Debtors 5 28,580 400,439
Investments 6 406,000 30,000
Cash at bank and in hand 15,851 12,164
450,431 442,603
CREDITORS
Amounts falling due within one year 7 (34,835 ) (26,767 )
NET CURRENT ASSETS 415,596 415,836
TOTAL ASSETS LESS CURRENT LIABILITIES 434,061 439,866

CREDITORS
Amounts falling due after more than one year 8 (19,418 ) (43,000 )
NET ASSETS 414,643 396,866

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 414,541 396,764
414,643 396,866

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

A to B Couriers Limited (Registered number: 04684604)

Balance Sheet - continued
31st March 2023


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 7th November 2023 and were signed by:





N H Aber - Director


A to B Couriers Limited (Registered number: 04684604)

Notes to the Financial Statements
for the Year Ended 31st March 2023

1. 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.

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

GOODWILL
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

A to B Couriers Limited (Registered number: 04684604)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023

3. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2022
and 31st March 2023 168,750
AMORTISATION
At 1st April 2022 146,514
Charge for year 6,065
At 31st March 2023 152,579
NET BOOK VALUE
At 31st March 2023 16,171
At 31st March 2022 22,236

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st April 2022 15,851
Additions 2,298
Disposals (2,410 )
At 31st March 2023 15,739
DEPRECIATION
At 1st April 2022 14,057
Charge for year 442
Eliminated on disposal (1,054 )
At 31st March 2023 13,445
NET BOOK VALUE
At 31st March 2023 2,294
At 31st March 2022 1,794

A to B Couriers Limited (Registered number: 04684604)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 14,991
Amounts owed by group undertakings - 376,000
Other debtors 28,580 9,448
28,580 400,439

6. CURRENT ASSET INVESTMENTS
2023 2022
£    £   
Other 406,000 30,000

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 9,129 -
Tax 4,473 4,259
Social security and other taxes 84 -
VAT 18,080 15,983
Directors' current accounts 3,069 6,525
34,835 26,767

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 2-5 years 19,418 -
Other creditors - 43,000
19,418 43,000