A M Logistics & Warehousing Southern Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08825233 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

A M Logistics & Warehousing Southern Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

W M Marshall

D T Marshall

REGISTERED OFFICE:

1 Pedders Close

Colchester

Essex

CO3 4QX

REGISTERED NUMBER:

08825233 (England and Wales)

ACCOUNTANTS:

Michael J Ventham

11 Lincoln Way

Maldon

Essex

CM9 6GL

FIXED ASSETS

Tangible assets

4

6,320

23,035

CURRENT ASSETS

Debtors

5

217,522

280,887

Cash at bank

41,753

125,495

259,275

406,382

CREDITORS

Amounts falling due within one year

6

303,683

372,383

NET CURRENT (LIABILITIES)/ASSETS

(44,408

)

33,999

TOTAL ASSETS LESS CURRENT
LIABILITIES

(38,088

)

57,034

CREDITORS

Amounts falling due after more than one
year

7

2,470

8,292

NET (LIABILITIES)/ASSETS

(40,558

)

48,742

CAPITAL AND RESERVES

Called up share capital

8

1,000

Retained earnings

9

(41,558

)

47,742

SHAREHOLDERS' FUNDS

(40,558

)

48,742

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 23 October 2025 and were signed on its behalf by:

D T Marshall - Director

W M Marshall - Director

1.	STATUTORY INFORMATION

A M Logistics & Warehousing Southern 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.

Fixtures & Fittings

25% WDV

Plant & Machinery

25% WDV

Motor Vehicles

5YR SL, 20% RESIDUAL

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.

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

Fixtures

Motor

machinery

& Fittings

vehicles

Totals

£

COST

At 1 May 2024

12,675

2,555

50,750

65,980

Disposals

-

(2,555

)

(31,000

)

(33,555

)

At 30 April 2025

12,675

-

19,750

32,425

DEPRECIATION

At 1 May 2024

11,629

2,384

28,932

42,945

Charge for year

261

43

3,160

3,464

Eliminated on disposal

-

(2,427

)

(17,877

)

(20,304

)

At 30 April 2025

11,890

-

14,215

26,105

NET BOOK VALUE

At 30 April 2025

785

-

5,535

6,320

At 30 April 2024

1,046

171

21,818

23,035

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade debtors

155,635

215,312

Prepayments

61,887

65,575

217,522

280,887

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Bank loans and overdrafts

5,822

5,678

Trade creditors

56,604

58,045

Amounts owed to group undertakings

150,750

225,748

Social security and other taxes

7,637

6,952

VAT

70,662

61,088

Pension control

610

580

Accrued expenses

11,598

14,292

303,683

372,383

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.4.25

30.4.24

£

Bank loans - 1-2 years

2,470

5,822

Bank loans - 2-5 years

-

2,470

8,292

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

821

Ordinary 'A'

1

821

179

Ordinary 'B'

1

179

1,000

9.

RESERVES

Retained

earnings

£

At 1 May 2024

47,742

Deficit for the year

(89,300

)

At 30 April 2025

(41,558

)

10.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed £150,750 (2024: £113,604) to Marshall's Logistics Limited, its parent company, and owed NIL (2024: £112,144) to Marshall's Corporation Limited, a group company.

11.	POST BALANCE SHEET EVENTS

On 15 July 2025 Marshall's Group Holdings Limited, a company whose directors and shareholders are W M Marshall and D T Marshall, acquired 40% of the share capital of Marshall's Logistics Limited by way of a share for share exchange. Following that, on 17 July 2025, Marshall's Group Holdings Limited acquired the remaining 60% of the share capital by way of a share purchase. A M Logistics & Warehousing Southern Limited remains 100% owned by Marshall's Logistics Limited.

12.	ULTIMATE CONTROLLING PARTY

Marshall's Logistics Limited is the immediate parent company by virtue of it's 100% shareholding. Following the post balance sheet events outlined in note 13, and as reported in The Director's Report, Marshall's Group Holdings Limited is the ultimate parent company by virtue of it's 100% shareholding in Marshall's Logistics Limited, however Marshall's Group Holdings Limited has no sole controlling party.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A M Logistics & Warehousing Southern Ltd for the year ended 30 April 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of A M Logistics & Warehousing Southern Ltd, as a body, in accordance with the terms of our engagement letter dated 29 October 2021. Our work has been undertaken solely to prepare for your approval the financial statements of A M Logistics & Warehousing Southern Ltd and state those matters that we have agreed to state to the Board of Directors of A M Logistics & Warehousing Southern Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A M Logistics & Warehousing Southern Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that A M Logistics & Warehousing Southern Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of A M Logistics & Warehousing Southern Ltd. You consider that A M Logistics & Warehousing Southern Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A M Logistics & Warehousing Southern Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Michael J Ventham

11 Lincoln Way

Maldon

Essex

CM9 6GL

23 October 2025