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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 04548336 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 04548336 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 04548336 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 04548336 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 04548336 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 04548336 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 04548336 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 04548336 frs-core:UnlistedNon-exchangeTraded 2022-09-30 04548336 frs-core:UnlistedNon-exchangeTraded 2021-09-30 04548336 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 04548336 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04548336 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04548336 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04548336 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04548336 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04548336 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04548336 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 04548336 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 04548336 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04548336 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04548336 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04548336 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04548336 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 04548336 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04548336 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04548336 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04548336 dpl-frs:CostSales 2021-10-01 2022-09-30 04548336 dpl-frs:CostSales 2021-09-30 04548336 dpl-frs:CostSales 2022-09-30 04548336 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 04548336 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 04548336 frs-bus:Director1 2021-10-01 2022-09-30 04548336 frs-bus:Director1 2021-09-30 04548336 frs-bus:Director1 2022-09-30 04548336 frs-bus:CompanySecretary1 2021-10-01 2022-09-30 04548336 1 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 1 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 1 2022-09-30 04548336 2 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 2 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 2 2022-09-30 04548336 3 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 3 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 3 2022-09-30 04548336 4 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 4 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 4 2022-09-30 04548336 5 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 5 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 5 2022-09-30 04548336 6 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 6 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 6 2022-09-30 04548336 7 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 7 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 7 2022-09-30 04548336 8 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 8 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 8 2022-09-30 04548336 9 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 9 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 9 2022-09-30 04548336 10 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 10 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 10 2022-09-30 04548336 11 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 11 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 11 2022-09-30 04548336 12 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 12 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 12 2022-09-30 04548336 13 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 13 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 13 2022-09-30 04548336 14 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 14 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 14 2022-09-30 04548336 15 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 15 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 15 2022-09-30 04548336 16 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 16 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 16 2022-09-30 04548336 17 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 17 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 17 2022-09-30 04548336 18 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 18 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 18 2022-09-30 04548336 19 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 19 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 19 2022-09-30 04548336 20 2021-10-01 2022-09-30 04548336 frs-core:CurrentFinancialInstruments 20 2022-09-30 04548336 frs-core:Non-currentFinancialInstruments 20 2022-09-30 04548336 dpl-frs:Item1 2021-10-01 2022-09-30 04548336 dpl-frs:Item1 2021-09-30 04548336 dpl-frs:Item1 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 04548336 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 04548336 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 04548336 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 04548336 dpl-frs:Item2 2021-10-01 2022-09-30 04548336 dpl-frs:Item2 2021-09-30 04548336 dpl-frs:Item2 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 04548336 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 04548336 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 04548336 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 04548336 dpl-frs:Item3 2021-10-01 2022-09-30 04548336 dpl-frs:Item3 2021-09-30 04548336 dpl-frs:Item3 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 04548336 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 04548336 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 04548336 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 04548336 dpl-frs:Item4 2021-10-01 2022-09-30 04548336 dpl-frs:Item4 2021-09-30 04548336 dpl-frs:Item4 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 04548336 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 04548336 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 04548336 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 04548336 dpl-frs:Item5 2021-10-01 2022-09-30 04548336 dpl-frs:Item5 2021-09-30 04548336 dpl-frs:Item5 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 04548336 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 04548336 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 04548336 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 04548336 dpl-frs:Item6 2021-10-01 2022-09-30 04548336 dpl-frs:Item6 2021-09-30 04548336 dpl-frs:Item6 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 04548336 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 04548336 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 04548336 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 04548336 dpl-frs:Item7 2021-10-01 2022-09-30 04548336 dpl-frs:Item7 2021-09-30 04548336 dpl-frs:Item7 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 04548336 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 04548336 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 04548336 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 04548336 dpl-frs:Item8 2021-10-01 2022-09-30 04548336 dpl-frs:Item8 2021-09-30 04548336 dpl-frs:Item8 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 04548336 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 04548336 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 04548336 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 04548336 dpl-frs:Item9 2021-10-01 2022-09-30 04548336 dpl-frs:Item9 2021-09-30 04548336 dpl-frs:Item9 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 04548336 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 04548336 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 04548336 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 04548336 dpl-frs:Item10 2021-10-01 2022-09-30 04548336 dpl-frs:Item10 2021-09-30 04548336 dpl-frs:Item10 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 04548336 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 04548336 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 04548336 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 04548336 dpl-frs:Item11 2021-10-01 2022-09-30 04548336 dpl-frs:Item11 2021-09-30 04548336 dpl-frs:Item11 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 04548336 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 04548336 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 04548336 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 04548336 dpl-frs:Item12 2021-10-01 2022-09-30 04548336 dpl-frs:Item12 2021-09-30 04548336 dpl-frs:Item12 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 04548336 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 04548336 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 04548336 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 04548336 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 04548336 1 2021-10-01 2022-09-30 04548336 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 04548336
M.N.Couriers Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04548336
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,545 11,393
8,545 11,393
CURRENT ASSETS
Debtors 5 4,117 9,117
Cash at bank and in hand 1,284 2,174
5,401 11,291
Creditors: Amounts Falling Due Within One Year 6 (6,002 ) (11,183 )
NET CURRENT ASSETS (LIABILITIES) (601 ) 108
TOTAL ASSETS LESS CURRENT LIABILITIES 7,944 11,501
Creditors: Amounts Falling Due After More Than One Year 7 (7,589 ) (10,836 )
NET ASSETS 355 665
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 255 565
SHAREHOLDERS' FUNDS 355 665
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Mark Naylor
Director
25/01/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
M.N.Couriers Limited Registered number 04548336 is a limited by shares company incorporated in England & Wales. The Registered Office is 2 Kester Road, Batley, West Yorkshire, WF17 8AB.
2. Accounting Policies
2.1. 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.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 1)
2 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2022 1,629 20,185 21,814
As at 30 September 2023 1,629 20,185 21,814
Depreciation
As at 1 October 2022 1,590 8,831 10,421
Provided during the period 9 2,839 2,848
As at 30 September 2023 1,599 11,670 13,269
Net Book Value
As at 30 September 2023 30 8,515 8,545
As at 1 October 2022 39 11,354 11,393
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 4,117 9,117
4,117 9,117
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 315 4,097
Trade creditors - (1 )
Corporation tax 3,410 3,623
VAT 1,263 2,144
Accruals and deferred income 870 870
Director's loan account 144 450
6,002 11,183
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 7,589 10,836
7,589 10,836
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8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 315 4,097
315 4,097
315 4,097
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
11. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 12,000 11,000
12,000 11,000
12. Ultimate Controlling Party
The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.
Page 5