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PAUL COURTNEY TRANSPORT SERVICES LTD

Registered Number
09613798
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

PAUL COURTNEY TRANSPORT SERVICES LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Director | P COURTNEY

Company Secretary | G COURTNEY

Registered Address | 5 Park Boulevard
| Romford
| RM2 5RB

Registered Number | 09613798 (England and Wales)

PAUL COURTNEY TRANSPORT SERVICES LTD
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 24,155 |  |  |  | 32,207
|  |  |  | 24,155 |  |  |  | 32,207
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 12,992 |  |  |  | 10,801 |  |
Cash at bank and on hand |  | 855 |  |  |  | 1,926 |  |
|  | 13,847 |  |  |  | 12,727 |  |
Creditors amounts falling due within one year | 5 | (30,698) |  |  |  | (44,103) |  |
Net current assets (liabilities) |  |  |  | (16,851) |  |  |  | (31,376)
Total assets less current liabilities |  |  |  | 7,304 |  |  |  | 831
Creditors amounts falling due after one year | 6 |  |  | (6,587) |  |  |  | -
Net assets |  |  |  | 717 |  |  |  | 831
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 617 |  |  |  | 731
Shareholders' funds |  |  |  | 717 |  |  |  | 831

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 17 July 2025, and are signed on its behalf by:
P COURTNEY Director Registered Company No. 09613798

PAUL COURTNEY TRANSPORT SERVICES LTD
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| 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.

| Revenue from rendering of services
--- | ---
| Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Vehicles | 25
| Office Equipment | 25

| Finance leases and hire purchase contracts
--- | ---
| 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, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 174 |  | 42,396 |  | 650 |  | 43,220
| At 31 March 25 | 174 |  | 42,396 |  | 650 |  | 43,220
| Depreciation and impairment
| At 01 April 24 | 76 |  | 10,599 |  | 338 |  | 11,013
| Charge for year | 24 |  | 7,950 |  | 78 |  | 8,052
| At 31 March 25 | 100 |  | 18,549 |  | 416 |  | 19,065
| Net book value
| At 31 March 25 | 74 |  | 23,847 |  | 234 |  | 24,155
| At 31 March 24 | 98 |  | 31,797 |  | 312 |  | 32,207

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 11,980 |  | 10,800
| Other debtors | 1,012 |  | 1
| Total | 12,992 |  | 10,801

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 3 |  | -
| Taxation and social security | 19,874 |  | 9,926
| Finance lease and HP contracts | 6,080 |  | 18,250
| Other creditors | 4,500 |  | 15,687
| Accrued liabilities and deferred income | 241 |  | 240
| Total | 30,698 |  | 44,103

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 6,587 |  | -
| Total | 6,587 |  | -

7. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 6,587 |  | -