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2020-12-31 06918195 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 06918195 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 06918195 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 06918195 dpl-frs:Item6 2021-01-01 2021-12-31 06918195 dpl-frs:Item6 2020-12-31 06918195 dpl-frs:Item6 2021-12-31 06918195 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 06918195 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 06918195 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 06918195 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 06918195 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 06918195 dpl-frs:Item7 2021-01-01 2021-12-31 06918195 dpl-frs:Item7 2020-12-31 06918195 dpl-frs:Item7 2021-12-31 06918195 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 06918195 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 06918195 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 06918195 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 06918195 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dpl-frs:CostSales dpl-frs:Item12 2020-12-31 06918195 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 06918195 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 06918195 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 06918195 1 2021-01-01 2021-12-31 06918195 frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 06918195
CT Global Freight Audit Limited
Financial Statements
For the Period 1 January 2022 to 31 March 2023
Fruition Accountancy LLP
29 Wood Street
Stratford-upon-Avon
Warwickshire
CV37 6JG
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 06918195
31 March 2023 31 December 2021
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,762,015 3,329,266
3,762,015 3,329,266
CURRENT ASSETS
Debtors 5 2,954,640 2,159,293
Cash at bank and in hand 8,519,025 5,830,216
11,473,665 7,989,509
Creditors: Amounts Falling Due Within One Year 6 (8,296,409 ) (7,731,555 )
NET CURRENT ASSETS (LIABILITIES) 3,177,256 257,954
TOTAL ASSETS LESS CURRENT LIABILITIES 6,939,271 3,587,220
PROVISIONS FOR LIABILITIES
Deferred Taxation (33,414 ) -
NET ASSETS 6,905,857 3,587,220
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 6,905,856 3,587,219
SHAREHOLDERS' FUNDS 6,905,857 3,587,220
Page 1
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For the period ending 31 March 2023 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Alexander Field
Director
Mr Jack Field
Director
30th November 2023
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The length of the reproting period has been extended to the 31 March 2023 due to changes in the ownership of the company shortly after htis date.  As a result the comparatives are not entirely comparable.
1.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website design costs. They are amortised to profit and loss account over its estimated economic life of two years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
Motor Vehicles 20% on cost
Fixtures & Fittings 20% reducing balance
The directors consider that the freehold property is maintained in such a state of repair that the residual value is at least equal to the net book value. As a result, the corresponding depreciation would not be material and therefore is not charged to the profit and loss account.
1.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 37 (2021: 43)
37 43
3. Intangible Assets
Other
£
Cost
As at 1 January 2022 58,704
As at 31 March 2023 58,704
Amortisation
As at 1 January 2022 58,704
As at 31 March 2023 58,704
Net Book Value
As at 31 March 2023 -
As at 1 January 2022 -
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4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2022 3,293,694 - 63,265 3,356,959
Additions 334,666 36,493 83,765 454,924
As at 31 March 2023 3,628,360 36,493 147,030 3,811,883
Depreciation
As at 1 January 2022 - - 27,693 27,693
Provided during the period - 6,690 15,485 22,175
As at 31 March 2023 - 6,690 43,178 49,868
Net Book Value
As at 31 March 2023 3,628,360 29,803 103,852 3,762,015
As at 1 January 2022 3,293,694 - 35,572 3,329,266
5. Debtors
31 March 2023 31 December 2021
as restated
£ £
Due within one year
Trade debtors 2,602,870 2,043,565
Other debtors 303,551 115,728
2,906,421 2,159,293
Due after more than one year
Other debtors 48,219 -
48,219 -
2,954,640 2,159,293
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6. Creditors: Amounts Falling Due Within One Year
31 March 2023 31 December 2021
as restated
£ £
Trade creditors 153,743 2,778,614
Other creditors 5,848,332 3,926,326
Taxation and social security 2,294,334 1,026,615
8,296,409 7,731,555
HSBC Bank PLC holds fixed and floating charges over all the company's assets, property and undertakings.
7. Share Capital
31 March 2023 31 December 2021
as restated
£ £
Allotted, Called up and fully paid 1 1
Value Number 31 March 2023 31 December 2021
as restated
Allotted, called up and fully paid £ £ £
Ordinary Shares 1.000 1 1 1
8. Pension Commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £5,507 (2021: £5,665) were due to the fund. They are included in Other Creditors.
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Alexander Field (33,953 ) 176,917 - - 142,964
The above loan is unsecured, repayable on demand and interest is charged on the overdrawn amount at the HMRC official rate of interest.
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10. General Information
CT Global Freight Audit Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06918195 . The registered office is 1720 Solihull Parkway, Birmingham Business Park, Birmingham, B37 7YD.
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