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Registered Number: 03330634
England and Wales

 

 

 

C. & L. TRANSPORT LIMITED



Annual Report and Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 343,036    296,931 
343,036    296,931 
Current assets      
Stocks 4 30,000    1,500 
Debtors 5 156,767    232,580 
Cash at bank and in hand 111,467    2 
298,234    234,082 
Creditors: amount falling due within one year 6 (407,164)   (324,197)
Net current assets (108,930)   (90,115)
 
Total assets less current liabilities 234,106    206,816 
Creditors: amount falling due after more than one year 7 (49,248)   (19,525)
Provisions for liabilities 8 (65,177)   (56,417)
Net assets 119,681    130,874 
 

Capital and reserves
     
Called up share capital 9 1,000    1,000 
Profit and loss account 118,681    129,874 
Shareholders' funds 119,681    130,874 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 21 May 2025 and were signed on its behalf by:


-------------------------------
C R M Hill
Director
1
General Information
C. & L. Transport Limited is a private company, limited by shares, registered in England and Wales, registration number 03330634, registration address The Haulage Yard, Longcross, Zeals, Warminster, BA12 6LL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 15% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 10 (2024 : 11).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 April 2024 698,896    1,831    700,727 
Additions 91,200      91,200 
Disposals    
At 31 March 2025 790,096    1,831    791,927 
Depreciation
At 01 April 2024 403,434    362    403,796 
Charge for year 44,728    367    45,095 
On disposals    
At 31 March 2025 448,162    729    448,891 
Net book values
Closing balance as at 31 March 2025 341,934    1,102    343,036 
Opening balance as at 01 April 2024 295,462    1,469    296,931 


4.

Stocks

2025
£
  2024
£
Stocks 30,000    1,500 
30,000    1,500 

5.

Debtors: amounts falling due within one year

2025
£
  2024
£
Trade Debtors 172,957    241,074 
Provision for Doubtful Debts (19,338)   (19,338)
Corporation Tax   7,579 
153,619    229,315 

5.

Debtors: amounts falling due after one year

2025
£
  2024
£
Prepayments 3,148    3,265 
3,148    3,265 

6.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 44,233    41,753 
Bank Loans & Overdrafts   10,278 
Corporation Tax 343   
PAYE & Social Security 10,901    11,216 
Accrued Expenses 3,702    3,601 
Obligations under HP/Financial Leases 52,357    29,288 
Director: C R M Hill 272,000    192,000 
VAT 23,628    36,061 
407,164    324,197 

7.

Creditors: amount falling due after more than one year

2025
£
  2024
£
Obligations Under HP/Financial Leases 49,248    19,525 
49,248    19,525 

8.

Provisions for liabilities

2025
£
  2024
£
Deferred Tax 65,177    56,417 
65,177    56,417 

9.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
500 Class A shares of £1.00 each 500    500 
500 Class B shares of £1.00 each 500    500 
1,000    1,000 

10.

Advances and Credits



Loans from related parties
The loan from key management to the company has interest charged at the market rate and is repayable on demand.

Current year (2025)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Loans from related parties192,000 80,000 272,000 
192000800000000272000
Previous year (2024)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Loans from related parties156,000 36,000 192,000 
156000360000000192000
2