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Company Registration No. 08648437 (England and Wales)
Core Logistics UK Limited Draft Unaudited accounts for the year ended 31 December 2024
Core Logistics UK Limited Draft Unaudited accounts Contents
Page
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Core Logistics UK Limited Company Information for the year ended 31 December 2024
Directors
Stuart McCourt Jeff Taylor Paula McCourt
Company Number
08648437 (England and Wales)
Registered Office
ELYSIUM OAKENSHAW DURHAM DL15 0SX
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Core Logistics UK Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
205 
Tangible assets
69,689 
59,619 
69,689 
59,824 
Current assets
Inventories
85,000 
65,000 
Debtors
150,047 
108,710 
Cash at bank and in hand
85,933 
42,783 
320,980 
216,493 
Creditors: amounts falling due within one year
(173,045)
(135,646)
Net current assets
147,935 
80,847 
Total assets less current liabilities
217,624 
140,671 
Creditors: amounts falling due after more than one year
(182,750)
(107,013)
Net assets
34,874 
33,658 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
34,872 
33,656 
Shareholders' funds
34,874 
33,658 
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2025 and were signed on its behalf by
Paula McCourt Director Company Registration No. 08648437
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Core Logistics UK Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Core Logistics UK Limited is a private company, limited by shares, registered in England and Wales, registration number 08648437. The registered office is ELYSIUM, OAKENSHAW, DURHAM, DL15 0SX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years
Motor vehicles
5 years
Fixtures & fittings
5 Years
Computer equipment
3 Years
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
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Core Logistics UK Limited Notes to the Accounts for the year ended 31 December 2024
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
1,180 
At 31 December 2024
1,180 
Amortisation
At 1 January 2024
975 
Charge for the year
205 
At 31 December 2024
1,180 
Net book value
At 31 December 2024
- 
At 31 December 2023
205 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
29,960 
51,029 
8,834 
8,983 
98,806 
Additions
2,196 
30,270 
- 
- 
32,466 
At 31 December 2024
32,156 
81,299 
8,834 
8,983 
131,272 
Depreciation
At 1 January 2024
10,440 
19,253 
2,062 
7,432 
39,187 
Charge for the year
5,950 
14,242 
1,767 
437 
22,396 
At 31 December 2024
16,390 
33,495 
3,829 
7,869 
61,583 
Net book value
At 31 December 2024
15,766 
47,804 
5,005 
1,114 
69,689 
At 31 December 2023
19,520 
31,776 
6,772 
1,551 
59,619 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
97,117 
94,180 
Accrued income and prepayments
5,375 
3,586 
Other debtors
47,555 
10,944 
150,047 
108,710 
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Core Logistics UK Limited Notes to the Accounts for the year ended 31 December 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
41,123 
21,093 
VAT
57,555 
55,170 
Obligations under finance leases and hire purchase contracts
25,929 
16,589 
Trade creditors
5,603 
6,874 
Taxes and social security
27,809 
17,882 
Other creditors
12,518 
4,180 
Accruals
2,508 
13,858 
173,045 
135,646 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
157,198 
80,078 
Obligations under finance leases and hire purchase contracts
25,552 
26,935 
182,750 
107,013 
9
Average number of employees
During the year the average number of employees was 20 (2023: 19).
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