Liverbird Courier Services Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 13780512

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		19,299		25,732

			19,299		25,732
CURRENT ASSETS
Debtors	5	75,349		69,636
Cash at bank and in hand		246		-

		75,595		69,636
Creditors: Amounts Falling Due Within One Year	6	(46,763 )		(43,138 )

NET CURRENT ASSETS (LIABILITIES)			28,832		26,498

TOTAL ASSETS LESS CURRENT LIABILITIES			48,131		52,230

Creditors: Amounts Falling Due After More Than One Year	7		(12,718 )		(20,569 )

NET ASSETS			35,413		31,661

CAPITAL AND RESERVES
Called up share capital	9		100		100
Income Statement			35,313		31,561

SHAREHOLDERS' FUNDS			35,413		31,661

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.

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 Income Statement.

On behalf of the board

Mr Steve Boylin

Director

22/09/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Liverbird Courier Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13780512 . The registered office is 18 Thirlmere Drive, Preston, PR3 3LE.

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 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Motor Vehicles

25% RBM

2.4. Leasing and Hire Purchase Contracts

Assets obtained under 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 income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: 2)

4. Tangible Assets

	Motor Vehicles
	£
Cost
As at 1 January 2024	45,745

As at 31 December 2024	45,745

Depreciation
As at 1 January 2024	20,013
Provided during the period	6,433

As at 31 December 2024	26,446

Net Book Value
As at 31 December 2024	19,299

As at 1 January 2024	25,732

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Liverbird Courier Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	49,149	62,903
Directors' loan accounts	26,200	6,733

	75,349	69,636

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	8,849	8,849
Trade creditors	21,255	23,742
Bank loans and overdrafts	26	3,858
VAT	15,943	5,999
Accruals and deferred income	690	690

	46,763	43,138

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

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	12,718	20,569

8. Obligations Under Finance Leases and Hire Purchase

	2024	2023
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	8,849	8,849
Later than five years	12,718	20,569

	21,567	29,418

	21,567	29,418

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mrs Sharon Boylin	6,733	41,526	22,060	-	26,200

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

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