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Company Registration No. 08276017 (England and Wales)
M&B (Logistics) Ltd Unaudited accounts for the year ended 31 October 2024
M&B (Logistics) Ltd Unaudited accounts Contents
Page
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M&B (Logistics) Ltd Company Information for the year ended 31 October 2024
Directors
Adrian Moss Peter Hodgson Arron Moss
Secretary
Adrian Newell
Company Number
08276017 (England and Wales)
Registered Office
10 Tridax Business Park Honeywood Parkway Dover Kent CT16 3QX United Kingdom
Accountants
Westcourt Accountancy Services Ltd 10 Tridax Business Centre Honeywood Parkway Dover Kent CT16 3QX
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M&B (Logistics) Ltd Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
506,664 
283,257 
Current assets
Debtors
504,494 
550,598 
Cash at bank and in hand
324,953 
331,459 
829,447 
882,057 
Creditors: amounts falling due within one year
(591,433)
(606,349)
Net current assets
238,014 
275,708 
Total assets less current liabilities
744,678 
558,965 
Creditors: amounts falling due after more than one year
(224,161)
(60,760)
Provisions for liabilities
Deferred tax
(81,142)
(30,838)
Net assets
439,375 
467,367 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
68,500 
107,000 
Profit and loss account
370,775 
360,267 
Shareholders' funds
439,375 
467,367 
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 July 2025 and were signed on its behalf by
Adrian Moss Director Company Registration No. 08276017
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M&B (Logistics) Ltd Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
M&B (Logistics) Ltd is a private company, limited by shares, registered in England and Wales, registration number 08276017. The registered office is 10 Tridax Business Park, Honeywood Parkway, Dover, Kent, CT16 3QX, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
25%
Computer equipment
50%
Other tangible fixed assets
25%
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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M&B (Logistics) Ltd Notes to the Accounts for the year ended 31 October 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2023
4,000 
460,795 
1,866 
466,661 
Additions
1,200 
495,988 
457 
497,645 
Disposals
- 
(176,695)
- 
(176,695)
At 31 October 2024
5,200 
780,088 
2,323 
787,611 
Depreciation
At 1 November 2023
1,354 
181,123 
927 
183,404 
Charge for the year
1,258 
95,584 
701 
97,543 
At 31 October 2024
2,612 
276,707 
1,628 
280,947 
Net book value
At 31 October 2024
2,588 
503,381 
695 
506,664 
At 31 October 2023
2,646 
279,672 
939 
283,257 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
345,694 
498,104 
Accrued income and prepayments
95,274 
18,886 
Other debtors
48,526 
18,608 
489,494 
535,598 
Amounts falling due after more than one year
Other debtors
15,000 
15,000 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
3,314 
1,451 
VAT
142,305 
63,860 
Obligations under finance leases and hire purchase contracts
172,575 
51,903 
Trade creditors
253,438 
413,382 
Taxes and social security
18,386 
34,956 
Other creditors
- 
17,686 
Loans from directors
1,415 
22,058 
Accruals
- 
1,053 
591,433 
606,349 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
224,161 
60,760 
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M&B (Logistics) Ltd Notes to the Accounts for the year ended 31 October 2024
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Loans to directors
The following balances are owed by the directors to the company at year end. Arron Moss - £304. Peter Hodgson - £48043
10
Transactions with related parties
The company used the services of the following companies, who the directors have an interest in: M&B (Felixstowe) Ltd - Adrian Moss Customer - £445971 Supplier - £245034 Swift Rescue and Swift Rescue Ltd - Peter Hodgson Supplier - £18118 M&B Chilled Distribution Ltd - Adrian Moss and Arron Moss Customer - £7180 Supplier - £285 Transactions are at current market rates
11
Average number of employees
During the year the average number of employees was 27 (2023: 27).
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