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Registered number: 02142670









ARCHIVE LOGISTICS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

 
ARCHIVE LOGISTICS LIMITED
 

CONTENTS



Page
Balance sheet
 
 
1 - 2
Notes to the financial statements
 
 
3 - 7


 
ARCHIVE LOGISTICS LIMITED
REGISTERED NUMBER: 02142670

BALANCE SHEET
AS AT 31 MARCH 2025

31 March
30 September
2025
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
95,307
201,034

  
95,307
201,034

Current assets
  

Stocks
 5 
-
16,178

Debtors: amounts falling due within one year
 6 
166,542
218,862

Cash at bank and in hand
  
348,610
94,758

  
515,152
329,798

Creditors: amounts falling due within one year
 7 
(81,343)
(62,237)

Net current assets
  
 
 
433,809
 
 
267,561

Total assets less current liabilities
  
529,116
468,595

Provisions for liabilities
  

Deferred tax
  
-
(48,194)

  
 
 
-
 
 
(48,194)

Net assets
  
529,116
420,401


Capital and reserves
  

Called up share capital 
 8 
9,000
9,000

Profit and loss account
  
520,116
411,401

  
529,116
420,401


Page 1

 
ARCHIVE LOGISTICS LIMITED
REGISTERED NUMBER: 02142670
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 June 2025.






C J Hornsby
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
ARCHIVE LOGISTICS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

1.


General information

The company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The registered office of the company is 7 The Close, Norwich, England, NR1 4DJ.
The continuing activity of the company is the provision of archiving services.

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, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland and the Companies Act 2006.
The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

Turnover

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.

 
2.4

Operating leases: the Company as lessee

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

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
ARCHIVE LOGISTICS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.7

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Short term leasehold property
-
the term of the lease
Plant & machinery
-
15% - 20% reducing balance
Motor vehicles
-
25% reducing balance
Fixtures & fittings
-
15% - 20% reducing balance
Computer equipment
-
33% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
ARCHIVE LOGISTICS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.13

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the period was 7 (2023 - 7).

Page 5

 
ARCHIVE LOGISTICS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

4.


Tangible fixed assets







S/Term Leasehold Property
Plant & machinery
Motor vehicles
Equipment
Total

£
£
£
£
£



Cost or valuation


At 1 October 2023
164,297
218,493
100,609
150,069
633,468


Additions
2,807
695
560
9,148
13,210


Disposals
(83,609)
(188,138)
(101,169)
(147,257)
(520,173)



At 31 March 2025

83,495
31,050
-
11,960
126,505



Depreciation


At 1 October 2023
75,422
180,358
52,109
124,545
432,434


Charge for the period on owned assets
6,724
356
-
85
7,165


Disposals
(68,424)
(165,097)
(52,109)
(122,771)
(408,401)



At 31 March 2025

13,722
15,617
-
1,859
31,198



Net book value



At 31 March 2025
69,773
15,433
-
10,101
95,307



At 30 September 2023
88,875
38,135
48,500
25,524
201,034


5.


Stocks

31 March
30 September
2025
2023
£
£

Materials and consumables
-
16,178

-
16,178


Page 6

 
ARCHIVE LOGISTICS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

6.


Debtors

31 March
30 September
2025
2023
£
£


Trade debtors
-
57,784

Other debtors
166,542
106,171

Prepayments and accrued income
-
54,907

166,542
218,862



7.


Creditors: Amounts falling due within one year

31 March
30 September
2025
2023
£
£

Trade creditors
31,416
43,953

Other taxation and social security
45,923
11,746

Other creditors
-
863

Accruals and deferred income
4,004
5,675

81,343
62,237



8.


Share capital

31 March
30 September
2025
2023
£
£
Allotted, called up and fully paid



9,000 Ordinary shares of £1.00 each
9,000
9,000


 
Page 7