C4 Logistics Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04181710

C4 LOGISTICS LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2024

C4 LOGISTICS LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

C4 LOGISTICS LIMITED

OFFICERS AND PROFESSIONAL ADVISERS

Director	S Barth

Company secretary	S Barth

Registered office	Bailey House
	Curriers Close
	Charter Avenue Industrial Estate
	Coventry
	West Midlands
	CV4 8AW

Accountants	Wilkins Southworth
	Chartered Certified Accountants
	10-12 High Street
	Barnes
	London
	SW13 9LW

C4 LOGISTICS LIMITED

STATEMENT OF FINANCIAL POSITION

31 December 2024

	2024		2023
Note	£	£	£

FIXED ASSETS

Tangible assets	5		979	1,360

CURRENT ASSETS

Debtors	6	1,783,814	1,948,930
Cash at bank and in hand		3,168,072	2,872,875
		--------------	--------------
		4,951,886	4,821,805

CREDITORS: amounts falling due within one year	7	( 955,307)		( 1,198,375)
		--------------		--------------
NET CURRENT ASSETS			3,996,579	3,623,430
			--------------	--------------
TOTAL ASSETS LESS CURRENT LIABILITIES			3,997,558	3,624,790
			--------------	--------------
NET ASSETS			3,997,558	3,624,790
			--------------	--------------

CAPITAL AND RESERVES

Called up share capital	50,150	50,150
Profit and loss account	3,947,408	3,574,640
	--------------	--------------
SHAREHOLDERS FUNDS	3,997,558	3,624,790
	--------------	--------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

C4 LOGISTICS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2024

These financial statements were approved by the board of directors and authorised for issue on 5 September 2025 , and are signed on behalf of the board by:

S Barth
Director

Company registration number: 04181710

C4 LOGISTICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bailey House, Curriers Close, Charter Avenue Industrial Estate, Coventry, West Midlands, CV4 8AW.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Part of the company's turnover arises from operations in France, relating to freight forwarding services for both domestic and international movements.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. The company is subject to taxation in both the United Kingdom and France. Local tax is paid in France on profits attributable to French operations. Such amounts are included within the overall corporation tax charge and are not separately disclosed.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% reducing balance
Equipment	-	33% reducing balance

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 25 (2023: 21 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 January 2024 and 31 December 2024	25,892	63,596	89,488
	---------	---------	---------
Depreciation
At 1 January 2024	25,043	63,085	88,128
Charge for the year	212	169	381
	---------	---------	---------
At 31 December 2024	25,255	63,254	88,509
	---------	---------	---------
Carrying amount
At 31 December 2024	637	342	979
	---------	---------	---------
At 31 December 2023	849	511	1,360
	---------	---------	---------

6. Debtors

	2024	2023
	£	£
Trade debtors	1,048,453	1,222,103
Amounts owed by group undertakings	655,433	661,543
Other debtors	79,928	65,284
	--------------	--------------
	1,783,814	1,948,930
	--------------	--------------

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	573,975	836,167
Corporation tax	241,721	268,430
Social security and other taxes	60,401	22,358
Other creditors	79,210	71,420
	-----------	--------------
	955,307	1,198,375
	-----------	--------------