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Registered number: 9291810
C&W Transport Limited
Financial Statements
For The Year Ended 30 November 2023
Imran Watson Chartered Certified Accountants
FCCA
Listerhills Science Park
18 Campus Road
Bradford
West Yorkshire
BD7 1HR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 9291810
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 9,942 13,713
Tangible Assets 5 3,295,537 3,869,999
3,305,479 3,883,712
CURRENT ASSETS
Debtors 6 1,620,087 654,462
Cash at bank and in hand 302,004 744,719
1,922,091 1,399,181
Creditors: Amounts Falling Due Within One Year 7 (3,253,255 ) (1,770,134 )
NET CURRENT ASSETS (LIABILITIES) (1,331,164 ) (370,953 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,974,315 3,512,759
Creditors: Amounts Falling Due After More Than One Year 8 (1,110,609 ) (2,013,940 )
NET ASSETS 863,706 1,498,819
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account 863,696 1,498,809
SHAREHOLDERS' FUNDS 863,706 1,498,819
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Page 2
For the year ending 30 November 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 Touseef Ijaz
Director
16/09/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
C&W Transport Limited is a private company, limited by shares, incorporated in England & Wales, registered number 9291810 . The registered office is Office 1 Unit 5, Upminster Trading Park, Warley Stret, Upminster, RM14 3PJ.
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 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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Software Development It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Motor Vehicles 15% on reducing balance method
Fixtures & Fittings 25% on reducing balance method
Computer Equipment 25% on reducing balance method
2.5. 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.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 18 11
18 11
4. Intangible Assets
Other
£
Cost
As at 1 December 2022 37,707
As at 30 November 2023 37,707
Amortisation
As at 1 December 2022 23,994
Provided during the period 3,771
As at 30 November 2023 27,765
Net Book Value
As at 30 November 2023 9,942
As at 1 December 2022 13,713
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 5,307,657 34,340 29,666 5,371,663
Additions 813,682 - - 813,682
Disposals (1,290,211 ) - - (1,290,211 )
As at 30 November 2023 4,831,128 34,340 29,666 4,895,134
Depreciation
As at 1 December 2022 1,456,224 23,958 21,482 1,501,664
Provided during the period 516,199 2,596 2,046 520,841
Disposals (422,908 ) - - (422,908 )
As at 30 November 2023 1,549,515 26,554 23,528 1,599,597
Net Book Value
As at 30 November 2023 3,281,613 7,786 6,138 3,295,537
As at 1 December 2022 3,851,433 10,382 8,184 3,869,999
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,184,981 238,179
Other debtors 420,377 415,209
Other taxes and social security - 1,074
Amounts owed by associates 14,729 -
1,620,087 654,462
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,322,914 997,890
Bank loans and overdrafts - 11,686
Corporation tax 321 321
Other taxes and social security 1,890 -
VAT 1,891,231 711,574
Net wages 36,903 14,175
Other creditors (331 ) (331 )
Other creditors - NEST 327 548
Amounts owed to associates - 34,271
3,253,255 1,770,134
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 967,556 1,840,807
Bank loans 143,053 173,133
1,110,609 2,013,940
9. 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 967,556 1,840,807
10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 10.000 each 10 10
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr. Touseef Ijaz by virtue of his ownership of 100% of the issued share capital in the company.
Page 5