Registered number
06665897
Western Freight & Logistics Ltd
Filleted Accounts
31 August 2024
Western Freight & Logistics Ltd
Registered number: 06665897
Balance Sheet
as at 31 August 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 26,079 32,599
Current assets
Debtors 4 550,379 603,150
Cash at bank and in hand 23,147 11,946
573,526 615,096
Creditors: amounts falling due within one year 5 (337,335) (335,690)
Net current assets 236,191 279,406
Net assets 262,270 312,005
Capital and reserves
Called up share capital 100 100
Profit and loss account 262,170 311,905
Shareholders' funds 262,270 312,005
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Jaffar Akhtary
Director
Approved by the board on 10 July 2025
Western Freight & Logistics Ltd
Notes to the Accounts
for the year ended 31 August 2024
1 Accounting policies
Basis of preparation
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 10% reducing balance method
Short-term lease 10 years period
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 9 10
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 September 2023 21,898 54,933 16,995 93,826
At 31 August 2024 21,898 54,933 16,995 93,826
Depreciation
At 1 September 2023 14,259 34,578 12,390 61,227
Charge for the year 1,528 4,071 921 6,520
At 31 August 2024 15,787 38,649 13,311 67,747
Net book value
At 31 August 2024 6,111 16,284 3,684 26,079
At 31 August 2023 7,639 20,355 4,605 32,599
4 Debtors 2024 2023
£ £
Trade debtors 485,304 507,462
Other debtors 65,075 95,688
550,379 603,150
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 261,767 284,992
Taxation and social security costs 4,602 -
Other creditors 70,966 50,698
337,335 335,690
6 Related party transactions 2024 2023
Asian Union Express & Travel Ltd
Western Freight Shipping Co Ltd
Both companies have common director and shareholder. £ £


Amount due to related party
Asian Union Express & Travel Ltd 55,474 3,233

Amount due from related party
Western Freight Shipping Co Ltd 1,986 1,986
7 Other information
Western Freight & Logistics Ltd is a private company limited by shares and incorporated in England. Its registered office is:
174 West Hendon Broadway
London
NW9 7AA
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