Accounts



















	COSMOTRANS INTERNATIONAL LTD



	UNAUDITED FINANCIAL STATEMENTS


	FOR THE YEAR ENDED 31 DECEMBER 2024

	COSMOTRANS INTERNATIONAL LTD
	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2024


	DIRECTORS

	A Ranson
	A Blackburn
	G Van Der Horst


	SECRETARY

	A Ranson

	REGISTERED OFFICE

	9 Felthambrook Industrial Estate Felthambrook Way Felthambrook Way Feltham Middlesex TW13 7DU


	COMPANY REGISTERED NUMBER

	02663163

	ACCOUNTANTS

	Atr Accountancy & Bookkeeping Ltd
	Management Accountants
	Imperial House 79-81 Hornby Street Bury BL9 5BN


	CONTENTS

	Pages



	3	Accountants' Report






	4-5	Statement of Financial Position


	6-10	Notes to the Financial Statements


	The following do not form part of the statutory financial statements:

	page 1

	COSMOTRANS INTERNATIONAL LTD
	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2024

	DIRECTORS

	The directors who served during the year were as follows:

	A Ranson
	A Blackburn
	G Van Der Horst


	SMALL COMPANY EXEMPTIONS

	This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.


	This report was approved by the board on 10 September 2025 and signed on their behalf.




	Signed
	A Ranson

	page 2

	ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
	ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF
	COSMOTRANS INTERNATIONAL LTD
	FOR THE YEAR ENDED 31 DECEMBER 2024

	In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of COSMOTRANS INTERNATIONAL LTD for the year ended 31 December 2024 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

	As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

	This report is made solely to the Board of Directors of COSMOTRANS INTERNATIONAL LTD, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of COSMOTRANS INTERNATIONAL LTD and state those matters that we have agreed to state to the Board of Directors of COSMOTRANS INTERNATIONAL LTD, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than COSMOTRANS INTERNATIONAL LTD and its Board of Directors as a body for our work or for this report.

	It is your duty to ensure that COSMOTRANS INTERNATIONAL LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of COSMOTRANS INTERNATIONAL LTD. You consider that COSMOTRANS INTERNATIONAL LTD is exempt from the statutory audit requirement for the year.

	We have not been instructed to carry out an audit or a review of the accounts of COSMOTRANS INTERNATIONAL LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.







	Atr Accountancy & Bookkeeping Ltd
	Management Accountants

	Imperial House 79-81 Hornby Street Bury BL9 5BN

	10 September 2025

	page 3

COSMOTRANS INTERNATIONAL LTD
Company registered number: 02663163
STATEMENT OF FINANCIAL POSITION AT 31 December 2024

	Note	2024		2023
		£	£	£
FIXED ASSETS
Intangible assets	3		50,000	-
Property, plant and equipment	4		55,809	11,394
			105,809	11,394
CURRENT ASSETS
Debtors	5	505,881		399,094
Cash at bank and in hand		52,060		104,725
		557,941		503,819
CREDITORS: Amounts falling due within one year	6	427,198		321,141
NET CURRENT ASSETS			130,743	182,678
TOTAL ASSETS LESS CURRENT LIABILITIES			236,552	194,072

CREDITORS: Amounts falling due after more than one year	7		(4,167)	(14,145)

PROVISIONS FOR LIABILITIES			-	(1,544)
NET ASSETS			£232,385	£178,383

CAPITAL AND RESERVES
Called up share capital			34,442	34,442
Other reserves			15,558	15,558
Retained earnings			182,385	128,383
SHAREHOLDERS' FUNDS			£232,385	£178,383

	The notes on pages 6-10 form part of these financial statements

	page 4

COSMOTRANS INTERNATIONAL LTD
Company registered number: 02663163
STATEMENT OF FINANCIAL POSITION AT 31 December 2024 (CONT.)

	Note	2024		2023
		£	£	£

	In approving these financial statements as directors of the company we hereby confirm the following:

	For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

	The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with section 476 of the Companies Act 2006.

	The directors acknowledge their responsibilities for: 1) ensuring that the company keeps accounting records which comply with Sections 386 and 386 of the Companies Act 2006, and 2) preparing financial statements that give a true and fair view of the state of affairs of the company at at the end of each financial year and of its profit or loss for the financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to the financial statements, so far as they are applicable to the company.



	These accounts 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 accounts were approved by the board of directors on 10 September 2025




	A Ranson, Director

	The notes on pages 6-10 form part of these financial statements

	page 5

	COSMOTRANS INTERNATIONAL LTD
	NOTES TO THE ACCOUNTS
	FOR THE YEAR ENDED 31 DECEMBER 2024



1.	SIGNIFICANT ACCOUNTING POLICIES


1a.	Statement of compliance

	COSMOTRANS INTERNATIONAL LTD is a Limited Company incorporated in United Kingdom

	Registered office:
	9 Felthambrook Industrial Estate Felthambrook Way Felthambrook Way Feltham Middlesex TW13 7DU
	These financial statements are the first financial statements that comply with FRS 102. The date of transition is 01 January 2024.

	The transition to FRS 102 has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in notes and below. These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

	Basis of accounting


	The financial statements have been prepared under the historical cost convention. The presentation currency is £ sterling.


1c.	Revenue recognition

	Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.


1d.	Borrowing costs

	Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.


1e.	Taxation


	Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.


	Intangible assets

	page 6

	COSMOTRANS INTERNATIONAL LTD
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 DECEMBER 2024



1.	SIGNIFICANT ACCOUNTING POLICIES (CONT.)


1g.	Property, plant and equipment

	Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.

	Plant and machinery	Reducing balance 15%
	Vehicles	Reducing balance 15%
	Fixtures and fittings	Reducing balance 15%
	Equipment	Reducing balance 15%


1h.	Inventories

	Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition.


1i.	Short term debtors and creditors

	Debtors and creditors receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in profit and loss.


1j.	Cash and cash equivalents

	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. For the purpose of statement of cash flows, bank overdrafts which are repayable on demand form an integral part of the Company's cash management are included as a component of cash and cash equivalents.


1k.	Interest bearing borrowings

	All interest-bearing loans and borrowings which are basic financial instruments are initially recognised at the present value of cash payable to the bank (including interest). After initial recognition they are measured at amortised cost using the effective interest rate method, less impairment. Any difference between the amount initially recognised and redemption value is recognised in profit and loss together with any interest and fees payable.


1l.	Leased assets

	Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the Company are capitalised in the balance sheet and are depreciated over the shorter of the lease term and the asset's useful life. A corresponding liability is recognised for the lower of the fair value of the leased asset and the present value of the minimum lease payments in the balance sheet. Lease payments are apportioned between the reduction of the lease liability and finance charges in the income statement so as to achieve a constant rate of interest on the remaining balance of the liability. Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term. Lease incentives are recognised over the lease term on a straight line basis.

	page 7

	COSMOTRANS INTERNATIONAL LTD
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 DECEMBER 2024



1.	SIGNIFICANT ACCOUNTING POLICIES (CONT.)


1m.	Foreign currencies

	Transactions in foreign currencies are initially recorded in the entity’s functional currency by applying the spot exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.


1n.	Employee benefits

	The obligations for contributions to defined contribution scheme are recognised as an expense as incurred. The assets of the scheme are held separately from those of the Company in an independent administered fund.


1o.	Discontinued operations

	A discontinued operation is a component of the Company's business, the operations and cash flows of which can be clearly distinguished from the rest of the Company and which represents a separate major line of business or geographical area of operations, or is part of a signal coordinated disposal of a separate major line of business or geographical area of operations, or is a subsidiary acquired exclusively with a review to resale.


1p.	Provisions

	Provisions are recognised when the Company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.


1q.	Judgements and key sources of estimation uncertainty

	In the application of the Company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:



2.	DIRECTORS AND EMPLOYEES

	The average weekly number of employees during the year were as follows:
		2024	2023
		No.	No.
	Management and administration	10	4

	page 8

	COSMOTRANS INTERNATIONAL LTD
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 DECEMBER 2024



3.	INTANGIBLE FIXED ASSETS

		Goodwill	Total
		£	£
	Cost

	Additions	50,000	50,000
	At 31 December 2024	50,000	50,000
	Amortisation

	At 31 December 2024	-	-

	Net Book Amounts

	At 31 December 2024	50,000	50,000


4.	PROPERTY, PLANT AND EQUIPMENT
		Plant &	Fixtures &
		Machinery	Equipment	Total
		£	£	£
	Cost

	At 01 January 2024	75,794	-	75,794
	Additions other than through business combinations	53,847	416	54,263

	At 31 December 2024	129,641	416	130,057

	Depreciation

	At 01 January 2024	64,400	-	64,400
	For the year	9,786	62	9,848
	At 31 December 2024	74,186	62	74,248

	Net Book Amounts

	At 31 December 2024	55,455	354	55,809
	At 31 December 2023	11,394	-	11,394

	page 9

	COSMOTRANS INTERNATIONAL LTD
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 DECEMBER 2024



5.	DEBTORS	2024	2023
		£	£
	Amounts falling due within one year:
	Trade debtors	376,542	334,980
	UK Corporation tax	-	3,554
	Social security and other taxes	17,599	28,356
	Other debtors	109,100	29,564
		£503,241	£396,454
	Amounts falling due after more than one year:
	Trade debtors	2,640	2,640
		£2,640	£2,640



6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2024	2023
		£	£
	Bank loans and overdrafts	10,889	10,000
	Trade creditors	287,552	198,672
	Amounts owed to group undertakings	109,721	-
	Corporation tax	10,171	-
	Other taxes and social security	6,953	8,457
	Other creditors	2,249	104,012
	Accruals and deferred income	(337)	-
		£427,198	£321,141



7.	CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR
		2024	2023
		£	£
	Bank loans and overdrafts	4,167	14,145
		£4,167	£14,145



	Analysis of borrowings:

	Due within five years:
	within 1 year
	bank	10,889	10,000
	within 2-5 years
	bank	4,167	14,145
		£15,056	£24,145

	page 10

	COSMOTRANS INTERNATIONAL LTD
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 DECEMBER 2024



7.	CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR (CONT.)
		2024	2023
		£	£


	This page does not form part of the Company's Statutory Financial
	Statements and is prepared for the information of the Directors only.

	page 11