2022-07-012023-06-302023-06-30false01442757PUMA CARGO LIMITED2023-10-3152290iso4217:GBPxbrli:pure014427572022-07-01014427572023-06-30014427572022-07-012023-06-30014427572021-07-01014427572022-06-30014427572021-07-012022-06-3001442757bus:SmallEntities2022-07-012023-06-3001442757bus:AuditExempt-NoAccountantsReport2022-07-012023-06-3001442757bus:FullAccounts2022-07-012023-06-3001442757bus:PrivateLimitedCompanyLtd2022-07-012023-06-3001442757core:WithinOneYear2023-06-3001442757core:AfterOneYear2023-06-3001442757core:WithinOneYear2022-06-3001442757core:AfterOneYear2022-06-3001442757core:ShareCapital2023-06-3001442757core:SharePremium2023-06-3001442757core:RevaluationReserve2023-06-3001442757core:OtherReservesSubtotal2023-06-3001442757core:RetainedEarningsAccumulatedLosses2023-06-3001442757core:ShareCapital2022-06-3001442757core:SharePremium2022-06-3001442757core:RevaluationReserve2022-06-3001442757core:OtherReservesSubtotal2022-06-3001442757core:RetainedEarningsAccumulatedLosses2022-06-3001442757core:LandBuildings2023-06-3001442757core:PlantMachinery2023-06-3001442757core:Vehicles2023-06-3001442757core:FurnitureFittings2023-06-3001442757core:OfficeEquipment2023-06-3001442757core:NetGoodwill2023-06-3001442757core:IntangibleAssetsOtherThanGoodwill2023-06-3001442757core:ListedExchangeTraded2023-06-3001442757core:UnlistedNon-exchangeTraded2023-06-3001442757core:LandBuildings2022-06-3001442757core:PlantMachinery2022-06-3001442757core:Vehicles2022-06-3001442757core:FurnitureFittings2022-06-3001442757core:OfficeEquipment2022-06-3001442757core:NetGoodwill2022-06-3001442757core:IntangibleAssetsOtherThanGoodwill2022-06-3001442757core:ListedExchangeTraded2022-06-3001442757core:UnlistedNon-exchangeTraded2022-06-3001442757core:LandBuildings2022-07-012023-06-3001442757core:PlantMachinery2022-07-012023-06-3001442757core:Vehicles2022-07-012023-06-3001442757core:FurnitureFittings2022-07-012023-06-3001442757core:OfficeEquipment2022-07-012023-06-3001442757core:NetGoodwill2022-07-012023-06-3001442757core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3001442757core:ListedExchangeTraded2022-07-012023-06-3001442757core:UnlistedNon-exchangeTraded2022-07-012023-06-3001442757core:MoreThanFiveYears2022-07-012023-06-3001442757core:Non-currentFinancialInstruments2023-06-3001442757core:Non-currentFinancialInstruments2022-06-3001442757dpl:CostSales2022-07-012023-06-3001442757dpl:DistributionCosts2022-07-012023-06-3001442757core:LandBuildings2022-07-012023-06-3001442757core:PlantMachinery2022-07-012023-06-3001442757core:Vehicles2022-07-012023-06-3001442757core:FurnitureFittings2022-07-012023-06-3001442757core:OfficeEquipment2022-07-012023-06-3001442757dpl:AdministrativeExpenses2022-07-012023-06-3001442757core:NetGoodwill2022-07-012023-06-3001442757core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3001442757dpl:GroupUndertakings2022-07-012023-06-3001442757dpl:ParticipatingInterests2022-07-012023-06-3001442757dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3001442757core:ListedExchangeTraded2022-07-012023-06-3001442757dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3001442757core:UnlistedNon-exchangeTraded2022-07-012023-06-3001442757dpl:CostSales2021-07-012022-06-3001442757dpl:DistributionCosts2021-07-012022-06-3001442757core:LandBuildings2021-07-012022-06-3001442757core:PlantMachinery2021-07-012022-06-3001442757core:Vehicles2021-07-012022-06-3001442757core:FurnitureFittings2021-07-012022-06-3001442757core:OfficeEquipment2021-07-012022-06-3001442757dpl:AdministrativeExpenses2021-07-012022-06-3001442757core:NetGoodwill2021-07-012022-06-3001442757core:IntangibleAssetsOtherThanGoodwill2021-07-012022-06-3001442757dpl:GroupUndertakings2021-07-012022-06-3001442757dpl:ParticipatingInterests2021-07-012022-06-3001442757dpl:GroupUndertakingscore:ListedExchangeTraded2021-07-012022-06-3001442757core:ListedExchangeTraded2021-07-012022-06-3001442757dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-07-012022-06-3001442757core:UnlistedNon-exchangeTraded2021-07-012022-06-3001442757core:NetGoodwill2023-06-3001442757core:IntangibleAssetsOtherThanGoodwill2023-06-3001442757core:LandBuildings2023-06-3001442757core:PlantMachinery2023-06-3001442757core:Vehicles2023-06-3001442757core:FurnitureFittings2023-06-3001442757core:OfficeEquipment2023-06-3001442757core:AfterOneYear2023-06-3001442757core:WithinOneYear2023-06-3001442757core:ListedExchangeTraded2023-06-3001442757core:UnlistedNon-exchangeTraded2023-06-3001442757core:ShareCapital2023-06-3001442757core:SharePremium2023-06-3001442757core:RevaluationReserve2023-06-3001442757core:OtherReservesSubtotal2023-06-3001442757core:RetainedEarningsAccumulatedLosses2023-06-3001442757core:NetGoodwill2022-06-3001442757core:IntangibleAssetsOtherThanGoodwill2022-06-3001442757core:LandBuildings2022-06-3001442757core:PlantMachinery2022-06-3001442757core:Vehicles2022-06-3001442757core:FurnitureFittings2022-06-3001442757core:OfficeEquipment2022-06-3001442757core:AfterOneYear2022-06-3001442757core:WithinOneYear2022-06-3001442757core:ListedExchangeTraded2022-06-3001442757core:UnlistedNon-exchangeTraded2022-06-3001442757core:ShareCapital2022-06-3001442757core:SharePremium2022-06-3001442757core:RevaluationReserve2022-06-3001442757core:OtherReservesSubtotal2022-06-3001442757core:RetainedEarningsAccumulatedLosses2022-06-3001442757core:NetGoodwill2021-07-0101442757core:IntangibleAssetsOtherThanGoodwill2021-07-0101442757core:LandBuildings2021-07-0101442757core:PlantMachinery2021-07-0101442757core:Vehicles2021-07-0101442757core:FurnitureFittings2021-07-0101442757core:OfficeEquipment2021-07-0101442757core:AfterOneYear2021-07-0101442757core:WithinOneYear2021-07-0101442757core:ListedExchangeTraded2021-07-0101442757core:UnlistedNon-exchangeTraded2021-07-0101442757core:ShareCapital2021-07-0101442757core:SharePremium2021-07-0101442757core:RevaluationReserve2021-07-0101442757core:OtherReservesSubtotal2021-07-0101442757core:RetainedEarningsAccumulatedLosses2021-07-0101442757core:AfterOneYear2022-07-012023-06-3001442757core:WithinOneYear2022-07-012023-06-3001442757core:Non-currentFinancialInstrumentscore:CostValuation2022-07-012023-06-3001442757core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-07-012023-06-3001442757core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-07-012023-06-3001442757core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-07-012023-06-3001442757core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-07-012023-06-3001442757core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-07-012023-06-3001442757core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3001442757core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3001442757core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3001442757core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3001442757core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3001442757core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3001442757core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3001442757core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3001442757core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3001442757core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3001442757core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3001442757core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3001442757core:Non-currentFinancialInstrumentscore:CostValuation2022-06-3001442757core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-3001442757core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-3001442757core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-3001442757core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-3001442757core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-3001442757core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-3001442757core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-3001442757core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-3001442757bus:Director12022-07-012023-06-3001442757bus:Director22022-07-012023-06-3001442757core:FurnitureFittingsToolsEquipment2022-06-3001442757core:FurnitureFittingsToolsEquipment2022-07-012023-06-3001442757core:FurnitureFittingsToolsEquipment2023-06-30

PUMA CARGO LIMITED

Registered Number
01442757
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

PUMA CARGO LIMITED
Company Information
for the year from 1 July 2022 to 30 June 2023

Directors

HOBSON, Brian
MARSDEN, Lynton Harry

Registered Address

Dorial House 89a New Road Side
Horsforth
Leeds
LS18 4QD

Registered Number

01442757 (England and Wales)
PUMA CARGO LIMITED
Statement of Financial Position
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets61,0232,965
1,0232,965
Current assets
Debtors10184,683547,474
Cash at bank and on hand433,447456,902
618,1301,004,376
Creditors amounts falling due within one year11(305,238)(547,048)
Net current assets (liabilities)312,892457,328
Total assets less current liabilities313,915460,293
Provisions for liabilities12(200)(564)
Net assets313,715459,729
Capital and reserves
Called up share capital100100
Profit and loss account313,615459,629
Shareholders' funds313,715459,729
The financial statements were approved and authorised for issue by the Board of Directors on 31 October 2023, and are signed on its behalf by:
HOBSON, Brian
Director
Registered Company No. 01442757
PUMA CARGO LIMITED
Notes to the Financial Statements
for the year ended 30 June 2023

1.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.
2.Smallest group in which results are consolidated
As part of a small group this company is exempt from producing group accounts. These accounts are for the company alone. This company's parent undertaking is Puma Cargo (Holdings) Limited, a company registered in England and Wales, company number 01177599.
3.Basis of measurement used in financial statements
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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/or 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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings20-
Office Equipment-3
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
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.
Foreign currency translation and operations policy
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 the Income Statement
Leases policy
Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.
Employee benefits policy
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
5.Employee information

20232022
Average number of employees during the year67
6.Property, plant and equipment

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 July 226,69444,04550,739
Additions162-162
Disposals(2,521)(23,231)(25,752)
At 30 June 234,33520,81425,149
Depreciation and impairment
At 01 July 226,58041,19447,774
Charge for year532,0172,070
On disposals(2,487)(23,231)(25,718)
At 30 June 234,14619,98024,126
Net book value
At 30 June 231898341,023
At 30 June 221142,8512,965
7.Description of financial commitments other than capital commitments
At 30 June 2022 the company had future minimum lease payments due under non-cancellable operating leases of £14,071 (2022 - £38,547).
8.Off balance sheet pension commitments
The pension cost charge represents contributions payable by the company to the fund and amounted to £678 (2022 - £667).
9.Description of nature of transactions and balances with related parties
Included within creditors due within one year is an amount of £75,716 (2022 - £75,716) due to the parent company Puma Cargo (Holdings) Limited. The balance is interest free and repayable on demand.
10.Debtors

2023

2022

££
Trade debtors / trade receivables145,723499,453
Other debtors30,16335,473
Prepayments and accrued income8,79712,548
Total184,683547,474
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.
11.Creditors within one year

2023

2022

££
Trade creditors / trade payables110,418339,861
Amounts owed to related parties75,71675,716
Taxation and social security10,64042,887
Other creditors678669
Accrued liabilities and deferred income107,78687,915
Total305,238547,048
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.
12.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)200564
Total200564