Brewster Transport Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06807645

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		143,010		150,580

			143,010		150,580
CURRENT ASSETS
Debtors	5	23,722		11,267
Cash at bank and in hand		8,836		4,454

		32,558		15,721
Creditors: Amounts Falling Due Within One Year	6	(76,863 )		(62,655 )

NET CURRENT ASSETS (LIABILITIES)			(44,305 )		(46,934 )

TOTAL ASSETS LESS CURRENT LIABILITIES			98,705		103,646

Creditors: Amounts Falling Due After More Than One Year	7		(74,189 )		(91,494 )

NET ASSETS			24,516		12,152

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			24,515		12,151

SHAREHOLDERS' FUNDS			24,516		12,152

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Brewster Transport Ltd

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M Brewster

Director

22/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Brewster Transport Ltd Registered number 06807645 is a limited by shares company incorporated in England & Wales. The Registered Office is 151 Nottingham Road, Barrow on Soar, Loughborough, Leicestershire, LE12 8JA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% of net book value
Motor Vehicles	25% of net book value

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1
Sales, marketing and distribution	2	2

	3	3

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Brewster Transport Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 March 2024	3,225	353,384	356,609
Additions	-	59,890	59,890
Disposals	-	(45,640 )	(45,640 )

As at 28 February 2025	3,225	367,634	370,859

Depreciation
As at 1 March 2024	1,862	204,167	206,029
Provided during the period	341	47,330	47,671
Disposals	-	(25,851 )	(25,851 )

As at 28 February 2025	2,203	225,646	227,849

Net Book Value
As at 28 February 2025	1,022	141,988	143,010

As at 1 March 2024	1,363	149,217	150,580

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	114,966	113,188

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	22,321	8,924
Prepayments and accrued income	1,401	1,275
Director's loan account	-	1,068

	23,722	11,267

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	34,481	40,712
Trade creditors	23,818	10,446
Other taxes and social security	2,242	2,324
VAT	14,478	7,823
Accruals and deferred income	1,375	1,350
Director's loan account	469	-

	76,863	62,655

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Brewster Transport Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	74,189	91,494

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	34,481	40,712
Later than one year and not later than five years	74,189	91,494
Later than five years	-	-

	108,670	132,206

	108,670	132,206

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Pension Commitments

The company operates a defined contribution pension scheme for the benefit of its employee's. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £399.30 (PY £399.30) were due to the fund. They are included in Other Taxes and Social Security.

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2025
	£	£	£	£	£
Mr Mark Brewster	1,068	510	2,047	-	(469 )

The above loan is unsecured, interest free and repayable on demand.

12. Ultimate Controlling Party

The company's ultimate controlling party is Mr M A Brewster by virtue of his ownership of 100% of the issued share capital in the company.

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