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BERGEN LOGISTICS LIMITED

Registered Number
SC641431
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2024

BERGEN LOGISTICS LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

BERGEN, Jacqueline
BERGEN, Peter

Registered Address

5 Victoria Place
Airdrie
ML6 9BU

Registered Number

SC641431 (Scotland)
BERGEN LOGISTICS LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3296,426282,043
296,426282,043
Current assets
Debtors451,9452,515
Cash at bank and on hand41,61222,381
93,55724,896
Creditors amounts falling due within one year5(66,142)(107,158)
Net current assets (liabilities)27,415(82,262)
Total assets less current liabilities323,841199,781
Creditors amounts falling due after one year6(205,655)(110,683)
Net assets118,18689,098
Capital and reserves
Called up share capital100100
Profit and loss account118,08688,998
Shareholders' funds118,18689,098
The financial statements were approved and authorised for issue by the Board of Directors on 25 June 2025, and are signed on its behalf by:
BERGEN, Jacqueline
Director
Registered Company No. SC641431
BERGEN LOGISTICS LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from rendering of services
Revenue 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Land and buildings12
Plant and machinery25
Fixtures and fittings25
Vehicles10
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year55
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 23353,522
Additions180,712
Disposals(212,099)
At 30 September 24322,136
Depreciation and impairment
At 01 October 2371,479
Charge for year27,835
On disposals(73,605)
At 30 September 2425,710
Net book value
At 30 September 24296,426
At 30 September 23282,043
Included within fixed assets are motor vehicles totaling £287,689 (2023: £275,547). These vehicles were purchased under a HP agreement.
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables25,3852,515
Other debtors26,560-
Total51,9452,515
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security(8,241)13,180
Finance lease and HP contracts62,04655,024
Other creditors10,13820,000
Accrued liabilities and deferred income2,19918,954
Total66,142107,158
6.Creditors: amounts due after one year

2024

2023

££
Other creditors205,655110,683
Total205,655110,683
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts198,155103,183
8.Directors advances, credits and guarantees
At the year-end there is a balance of £11,778 (2023: £Nil) owed by the directors. This balance is interest free and repayable on demand.