REGISTERED NUMBER: 12155257 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Freight Appointments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Barnes

L P Bunn

REGISTERED OFFICE:

Ground Floor, Willow House

Brotherswood Court

Bradley Stoke

Bristol

BS32 4QW

REGISTERED NUMBER:

12155257 (England and Wales)

ACCOUNTANTS:

Finoptus Consulting Limited

Room 501

DMC 01

County Way

Barnsley

South Yorkshire

S70 2JW

FIXED ASSETS

Tangible assets

4

136,623

181,509

CURRENT ASSETS

Debtors

5

156,805

180,134

Investments

6

-

20,000

Cash at bank

370,955

292,798

527,760

492,932

CREDITORS

Amounts falling due within one year

7

200,342

174,517

NET CURRENT ASSETS

327,418

318,415

TOTAL ASSETS LESS CURRENT LIABILITIES

464,041

499,924

PROVISIONS FOR LIABILITIES

26,255

30,493

NET ASSETS

437,786

469,431

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

437,686

469,331

437,786

469,431

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

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:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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 financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by:

D J Barnes - Director

1.	STATUTORY INFORMATION

Freight Appointments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33% straight line

Fixtures and fittings - 33% straight line

Motor vehicles -20% straight line

Improvements to property - 20% straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

71,820

24,077

121,739

28,171

245,807

Additions

-

1,220

-

5,778

6,998

At 31 December 2024

71,820

25,297

121,739

33,949

252,805

DEPRECIATION

At 1 January 2024

9,373

9,790

29,239

15,896

64,298

Charge for year

14,364

5,359

24,348

7,813

51,884

At 31 December 2024

23,737

15,149

53,587

23,709

116,182

NET BOOK VALUE

At 31 December 2024

48,083

10,148

68,152

10,240

136,623

At 31 December 2023

62,447

14,287

92,500

12,275

181,509

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

46,280

65,491

Other debtors

110,525

114,643

156,805

180,134

6.	CURRENT ASSET INVESTMENTS

2024

2023

£

£

Investment

-

20,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

43,103

33,273

Taxation and social security

98,687

65,192

Other creditors

58,552

76,052

200,342

174,517

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2024

2023

£

£

Within one year

19,278

38,556

Between one and five years

-

19,278

19,278

57,834

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 December 2024 and the period ended 31 December 2023:

2024

2023

£

£

D J Barnes

Balance outstanding at start of year

6,896

-

Amounts advanced

44,111

6,896

Amounts repaid

(50,940

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

67

6,896

L P Bunn

Balance outstanding at start of year

-

-

Amounts advanced

35,888

-

Amounts repaid

(35,888

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-