REGISTERED NUMBER: 04869956 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BRUNEL LOGISTICS (UK) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Graham Bott

George Bott

H Bott

SECRETARY:

Mrs L M Bott

REGISTERED OFFICE:

2 Oaks Business Park

Clews Road

Redditch

Worcestershire

B98 7ST

REGISTERED NUMBER:

04869956 (England and Wales)

ACCOUNTANTS:

Saxon & Co Accountants Ltd

Chartered Certified Accountants

Kings Chambers

Queens Cross

High Street

Dudley

West Midlands

DY1 1QT

FIXED ASSETS

Tangible assets

4

114,015

152,020

Investments

5

246,267

289,479

360,282

441,499

CURRENT ASSETS

Debtors

6

1,274,916

1,766,075

Cash at bank and in hand

3,228,973

2,983,549

4,503,889

4,749,624

CREDITORS

Amounts falling due within one year

7

563,086

937,556

NET CURRENT ASSETS

3,940,803

3,812,068

TOTAL ASSETS LESS CURRENT LIABILITIES

4,301,085

4,253,567

PROVISIONS FOR LIABILITIES

28,504

38,005

NET ASSETS

4,272,581

4,215,562

CAPITAL AND RESERVES

Called up share capital

3

3

Capital redemption reserve

1

1

Retained earnings

4,272,577

4,215,558

SHAREHOLDERS' FUNDS

4,272,581

4,215,562

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 3 October 2025 and were signed on its behalf by:

Graham Bott - Director

George Bott - Director

1.	STATUTORY INFORMATION

Brunel Logistics (UK) 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.

The presentation currency of the financial statements is Pounds Sterling (£).

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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

191,521

286,258

477,779

Disposals

(139,500

)

-

(139,500

)

At 31 March 2025

52,021

286,258

338,279

DEPRECIATION

At 1 April 2024

170,601

155,158

325,759

Charge for year

5,230

32,775

38,005

Eliminated on disposal

(139,500

)

-

(139,500

)

At 31 March 2025

36,331

187,933

224,264

NET BOOK VALUE

At 31 March 2025

15,690

98,325

114,015

At 31 March 2024

20,920

131,100

152,020

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

289,479

Impairments

(43,212

)

At 31 March 2025

246,267

NET BOOK VALUE

At 31 March 2025

246,267

At 31 March 2024

289,479

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

469,259

841,589

Amounts owed by group undertakings

70,955

93,653

Amounts due from related parties

669,985

706,180

Directors' current accounts

-

22,910

VAT

7,533

826

Prepayments

57,184

100,917

1,274,916

1,766,075

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

412,071

597,989

Tax

7,507

55,449

Social security and other taxes

5,539

4,731

Other creditors

1,833

813

Amounts due to related parties

4,367

4,129

Directors' current accounts

42

-

Accrued expenses

131,727

274,445

563,086

937,556

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Graham Bott

Balance outstanding at start of year

22,910

906

Amounts advanced

384

22,004

Amounts repaid

(23,294

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

22,910

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Graham Bott.