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Registered Number: 04895089
England and Wales

 

 

 


Filleted Accounts


for the year ended 31 August 2024

for

GOULDING FREIGHT SERVICES LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 6,818    8,759 
6,818    8,759 
Current assets      
Debtors: amounts falling due within one year 4 863,479    1,206,102 
Cash at bank and in hand 343,015    210,141 
1,206,494    1,416,243 
Creditors: amount falling due within one year 5 (640,239)   (785,590)
Net current assets 566,255    630,653 
 
Total assets less current liabilities 573,073    639,412 
Provisions for liabilities 6 (56,362)   (56,362)
Net assets 516,711    583,050 
 

Capital and reserves
     
Called up share capital 7 2    2 
Profit and loss account 516,709    583,048 
Shareholders' funds 516,711    583,050 
 


For the year ended 31 August 2024 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 29 August 2025 and were signed on its behalf by:


-------------------------------
Sarah Goulding
Director
1
General Information
Goulding Freight Services Limited is a private company, limited by shares, registered in England and Wales, registration number 04895089, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position 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:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
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 12 (2023 : 14).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 September 2023 22,504    31,035    53,539 
Additions   332    332 
Disposals    
At 31 August 2024 22,504    31,367    53,871 
Depreciation
At 01 September 2023 19,165    25,615    44,780 
Charge for year 835    1,438    2,273 
On disposals    
At 31 August 2024 20,000    27,053    47,053 
Net book values
Closing balance as at 31 August 2024 2,504    4,314    6,818 
Opening balance as at 01 September 2023 3,339    5,420    8,759 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 768,857    1,112,353 
Other Debtors 94,622    93,749 
863,479    1,206,102 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 557,989    641,746 
Corporation Tax 63,666    117,326 
PAYE & Social Security 18,242    26,176 
Accrued Expenses 342    342 
640,239    785,590 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 56,362    56,362 
56,362    56,362 

7.

Share Capital

Authorised
2 Ordinary shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
2 Ordinary shares of £1.00 each  
 

2