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Registered number: 12590319
Masg Transport Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2023
Akrams Accountants
36A Kensington Street
Bradford
West Yorkshire
BD8 9LZ
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mr Mohammed Sajid
Company Number 12590319
Registered Office 48 Wheatlands Drive
Bradford
West Yorkshire
BD9 5JJ
Accountants Akrams Accountants
36A Kensington Street
Bradford
West Yorkshire
BD8 9LZ
Page 1
Page 2
Balance Sheet
Registered number: 12590319
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 67,096 29,430
67,096 29,430
CURRENT ASSETS
Debtors 5 1 1
Cash at bank and in hand 10,337 8,254
10,338 8,255
Creditors: Amounts Falling Due Within One Year 6 (35,098 ) (22,122 )
NET CURRENT ASSETS (LIABILITIES) (24,760 ) (13,867 )
TOTAL ASSETS LESS CURRENT LIABILITIES 42,336 15,563
Creditors: Amounts Falling Due After More Than One Year 7 (26,759 ) (8,291 )
NET ASSETS 15,577 7,272
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 15,576 7,271
SHAREHOLDERS' FUNDS 15,577 7,272
Page 2
Page 3
For the year ending 30 April 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 Mohammed Sajid
Director
21 February 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Masg Transport Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12590319 . The registered office is 48 Wheatlands Drive, Bradford, West Yorkshire, BD9 5JJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 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.
2.3. 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:
Motor Vehicles 18%
Fixtures & Fittings 18%
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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
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 years 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.
...CONTINUED
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2.5. Taxation - continued
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 assets reflect 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 May 2022 43,518 299 43,817
Additions 52,394 - 52,394
As at 30 April 2023 95,912 299 96,211
Depreciation
As at 1 May 2022 14,289 98 14,387
Provided during the period 14,692 36 14,728
As at 30 April 2023 28,981 134 29,115
Net Book Value
As at 30 April 2023 66,931 165 67,096
As at 1 May 2022 29,229 201 29,430
5. Debtors
2023 2022
£ £
Due within one year
Called up share capital not paid 1 1
1 1
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 3,224 1,922
Director's loan account 31,874 20,200
35,098 22,122
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 26,759 8,291
26,759 8,291
Page 5
Page 6
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 26,759 8,291
26,759 8,291
26,759 8,291
9. Share Capital
2023 2022
£ £
Called Up Share Capital not Paid 1 1
Amount of Allotted, Called Up Share Capital 1 1
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