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Registration number: 04545075

C J Clothier Transport Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2025

C J Clothier Transport Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

C J Clothier Transport Limited

(Registration number: 04545075)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 3,600 | 6,000
Tangible assets | 5 | 116,476 | 155,301
|  | 120,076 | 161,301
Current assets |  |  |
Stocks | 6 | 586 | 567
Debtors | 7 | 91,049 | 115,085
Cash at bank and in hand |  | 96,714 | 89,702
|  | 188,349 | 205,354
Creditors: Amounts falling due within one year | 8 | (106,475) | (139,603)
Net current assets |  | 81,874 | 65,751
Total assets less current liabilities |  | 201,950 | 227,052
Creditors: Amounts falling due after more than one year | 8 | (56,639) | (90,778)
Provisions for liabilities |  | (22,130) | (24,511)
Net assets |  | 123,181 | 111,763
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 123,180 | 111,762
Shareholders' funds |  | 123,181 | 111,763

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 September 2025

C J Clothier Transport Limited

(Registration number: 04545075)
Balance Sheet as at 31 March 2025

......................................... C J Clothier Director

C J Clothier Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7a King Street
Frome
Somerset
BA11 1BH

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises deferred tax, and is recognised in profit or loss.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

C J Clothier Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 25% per annum on reducing balance
Trailers and equipment | 25% per annum on reducing balance
Computer equipment | 25% per annum on cost

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition; it is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation. Goodwill is amortised over its useful life.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 20% per annum on cost

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business, and are recognised initially at the transaction price.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers; they are recognised initially at the transaction price.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 6 (2024 - 6).

C J Clothier Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 April 2024 | 32,000 | 32,000
At 31 March 2025 | 32,000 | 32,000
Amortisation
At 1 April 2024 | 26,000 | 26,000
Amortisation charge | 2,400 | 2,400
At 31 March 2025 | 28,400 | 28,400
Net book value
At 31 March 2025 | 3,600 | 3,600
At 31 March 2024 | 6,000 | 6,000

5 | Tangible assets

| Land and buildings £ | Trailers and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2024 | 7,177 | 39,206 | 602,253 | 648,636
At 31 March 2025 | 7,177 | 39,206 | 602,253 | 648,636
Depreciation
At 1 April 2024 | 7,177 | 37,892 | 448,266 | 493,335
Charge for the year | - | 329 | 38,496 | 38,825
At 31 March 2025 | 7,177 | 38,221 | 486,762 | 532,160
Net book value
At 31 March 2025 | - | 985 | 115,491 | 116,476
At 31 March 2024 | - | 1,314 | 153,987 | 155,301

6 | Stocks

| 2025 £ | 2024 £
Stock | 586 | 567

C J Clothier Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7 | Debtors

| 2025 £ | 2024 £
Trade debtors | 83,985 | 108,032
Other debtors | 7,064 | 7,053
| 91,049 | 115,085

8 | Creditors

Amounts falling due within one year

| Note | 2025 £ | 2024 £
Bank loans and overdrafts | 9 | 34,139 | 32,217
Trade creditors |  | 17,348 | 34,020
Taxation and social security |  | 28,614 | 30,729
Other creditors |  | 18,993 | 42,637
Corporation tax |  | 7,381 | -
|  | 106,475 | 139,603

Amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Loans and borrowings | 9 | 56,639 | 90,778

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 5,000 | 15,000
Hire purchase contracts | 51,639 | 75,778
| 56,639 | 90,778

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 10,000 | 10,000
Hire purchase contracts | 24,139 | 22,217
| 34,139 | 32,217