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REGISTERED NUMBER: 01882764 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

THE SPECIAL CARRIER LIMITED

THE SPECIAL CARRIER LIMITED (REGISTERED NUMBER: 01882764)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE SPECIAL CARRIER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: S P Herman
Mrs L C Herman
A Priemer





SECRETARY: S P Herman





REGISTERED OFFICE: Charlton House
Dour Street
DOVER
Kent
CT16 1BL





REGISTERED NUMBER: 01882764 (England and Wales)





ACCOUNTANTS: McCabe Ford Williams
Chartered Accountants
Charlton House
Dour Street
DOVER
Kent
CT16 1BL

THE SPECIAL CARRIER LIMITED (REGISTERED NUMBER: 01882764)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 463,177 484,964

CURRENT ASSETS
Debtors 5 131,571 239,053
Cash at bank and in hand 496,720 461,875
628,291 700,928
CREDITORS
Amounts falling due within one year 6 236,124 335,268
NET CURRENT ASSETS 392,167 365,660
TOTAL ASSETS LESS CURRENT
LIABILITIES

855,344

850,624

PROVISIONS FOR LIABILITIES 16,901 17,345
NET ASSETS 838,443 833,279

CAPITAL AND RESERVES
Called up share capital 7 56 56
Capital redemption reserve 44 44
Retained earnings 838,343 833,179
SHAREHOLDERS' FUNDS 838,443 833,279

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

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

The directors acknowledge their 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.

THE SPECIAL CARRIER LIMITED (REGISTERED NUMBER: 01882764)

BALANCE SHEET - continued
31 DECEMBER 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 Board of Directors and authorised for issue on 4 April 2024 and were signed on its behalf by:





S P Herman - Director


THE SPECIAL CARRIER LIMITED (REGISTERED NUMBER: 01882764)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

The Special Carrier Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The company's principal place of business is Express House, Keddleston Road, White Cliffs Business Park, Whitfield, Dover, Kent, CT16 3NX.

The financial statements are presented in sterling which is the functional currency of the company.

2. 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 represents the net invoiced amount of services provided excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost (excluding land)
Machinery and equipment - 50% on cost
Motor vehicles - 33% on cost

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.

Foreign currencies
Transactions in foreign currencies are recorded at the rates of exchange ruling at the date of the transaction. Assets and liabilities denominated in foreign currencies are translated at year end rates. Exchange rate differences are taken to the profit and loss account as incurred.

THE SPECIAL CARRIER LIMITED (REGISTERED NUMBER: 01882764)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2022 - 21 ) .

4. TANGIBLE FIXED ASSETS
Machinery
Freehold and Motor
property equipment vehicles Totals
£    £    £    £   
COST
At 1 January 2023 498,300 55,221 61,300 614,821
Additions - 9,132 - 9,132
Disposals - (22,943 ) - (22,943 )
At 31 December 2023 498,300 41,410 61,300 601,010
DEPRECIATION
At 1 January 2023 57,545 46,043 26,269 129,857
Charge for year 7,400 10,887 12,556 30,843
Eliminated on disposal - (22,867 ) - (22,867 )
At 31 December 2023 64,945 34,063 38,825 137,833
NET BOOK VALUE
At 31 December 2023 433,355 7,347 22,475 463,177
At 31 December 2022 440,755 9,178 35,031 484,964

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 108,308 198,886
Other debtors and prepayments 23,263 40,167
131,571 239,053

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 119,198 97,877
Tax 18,184 89,399
Social security and other taxes 28,669 29,747
Other creditors and accruals 70,073 118,245
236,124 335,268

7. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2023 2022
value: £    £   
56 Ordinary shares £1 56 56