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REGISTERED NUMBER: 02487658 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Barry J. Dorling Transport Limited

Barry J. Dorling Transport Limited (Registered number: 02487658)

Contents of the Financial Statements
for the year ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Barry J. Dorling Transport Limited

Company Information
for the year ended 30 April 2024







DIRECTORS: B J Dorling
Mrs E A Dorling
R G Dorling
J W Dorling





REGISTERED OFFICE: Perrys Yard
Shepherds Grove
Stanton
Bury St Edmunds
Suffolk
IP31 2AR





REGISTERED NUMBER: 02487658 (England and Wales)





ACCOUNTANTS: FWD Accounts Limited
7 Forbes Business Centre
Kempson Way
Bury St Edmunds
Suffolk
IP32 7AR

Barry J. Dorling Transport Limited (Registered number: 02487658)

Balance Sheet
30 April 2024

30/4/24 30/4/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 743,044 874,433

CURRENT ASSETS
Stocks - 26,600
Debtors 4 124,189 238,054
124,189 264,654
CREDITORS
Amounts falling due within one year 5 609,527 521,963
NET CURRENT LIABILITIES (485,338 ) (257,309 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

257,706

617,124

CREDITORS
Amounts falling due after more than one
year

6

(163,703

)

(311,344

)

PROVISIONS FOR LIABILITIES - (44,638 )
NET ASSETS 94,003 261,142

CAPITAL AND RESERVES
Called up share capital 166,000 166,000
Retained earnings (71,997 ) 95,142
SHAREHOLDERS' FUNDS 94,003 261,142

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

Barry J. Dorling Transport Limited (Registered number: 02487658)

Balance Sheet - continued
30 April 2024


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 31 January 2025 and were signed on its behalf by:




B J Dorling - Director



Mrs E A Dorling - Director


Barry J. Dorling Transport Limited (Registered number: 02487658)

Notes to the Financial Statements
for the year ended 30 April 2024


1. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 10% on reducing balance
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance, 10% on reducing balance and 10% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 profit or loss in the period to which they relate.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 10 ) .

Barry J. Dorling Transport Limited (Registered number: 02487658)

Notes to the Financial Statements - continued
for the year ended 30 April 2024


3. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 May 2023
and 30 April 2024 9,939 41,350 1,979,089 2,030,378
DEPRECIATION
At 1 May 2023 7,943 34,851 1,113,151 1,155,945
Charge for year 200 1,299 129,890 131,389
At 30 April 2024 8,143 36,150 1,243,041 1,287,334
NET BOOK VALUE
At 30 April 2024 1,796 5,200 736,048 743,044
At 30 April 2023 1,996 6,499 865,938 874,433

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 May 2023
and 30 April 2024 799,295
DEPRECIATION
At 1 May 2023 207,912
Charge for year 88,955
At 30 April 2024 296,867
NET BOOK VALUE
At 30 April 2024 502,428
At 30 April 2023 591,383

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/24 30/4/23
£    £   
Trade debtors 95,736 175,152
Other debtors 8,723 47,609
VAT 12,627 15,293
Deferred tax asset 7,103 -
124,189 238,054

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/24 30/4/23
£    £   
Bank loans and overdrafts 30,796 41,010
Hire purchase contracts 151,970 192,641
Trade creditors 72,814 48,286
Social security and other taxes 5,106 7,522
Net wages 12,008 12,963
Other creditors 27,600 28,342
Directors' loan accounts 309,233 191,199
609,527 521,963

Barry J. Dorling Transport Limited (Registered number: 02487658)

Notes to the Financial Statements - continued
for the year ended 30 April 2024


6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30/4/24 30/4/23
£    £   
Bank loans - 1-2 years 10,648 10,648
Bank loans - 2-5 years 2,695 12,544
Hire purchase contracts 150,360 288,152
163,703 311,344

7. SECURED DEBTS

The following secured debts are included within creditors:

30/4/24 30/4/23
£    £   
Bank overdrafts 20,148 30,362
Bank loans 23,991 33,840
Hire purchase contracts 302,330 480,793
346,469 544,995

Personal guarantee from the shareholders and directors.

Hire purchase assets are secured upon the assets to which they relate.