1 October 2023 false Taxfiler 2024.6 11583014business:PrivateLimitedCompanyLtd2023-10-012024-09-30 115830142023-09-30 115830142023-10-012024-09-30 11583014business:AuditExemptWithAccountantsReport2023-10-012024-09-30 11583014business:FilletedAccounts2023-10-012024-09-30 115830142024-09-30 11583014business:Director12023-10-012024-09-30 11583014business:Director22023-10-012024-09-30 11583014business:RegisteredOffice2023-10-012024-09-30 115830142023-09-30 11583014core:WithinOneYear2024-09-30 11583014core:WithinOneYear2023-09-30 11583014core:AfterOneYear2024-09-30 11583014core:AfterOneYear2023-09-30 11583014core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 11583014core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 11583014core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 11583014core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 11583014core:PreviouslyStatedAmount2024-09-30 11583014core:PreviouslyStatedAmount2023-09-30 11583014business:SmallEntities2023-10-012024-09-30 11583014countries:EnglandWales2023-10-012024-09-30 11583014core:FurnitureFittings2023-10-012024-09-30 11583014core:ComputerEquipment2023-10-012024-09-30 11583014core:FurnitureFittings2023-09-30 11583014core:ComputerEquipment2023-09-30 11583014core:FurnitureFittings2024-09-30 11583014core:ComputerEquipment2024-09-30 115830142022-10-012023-09-30 iso4217:GBP xbrli:pure
Company Registration No. 11583014 (England and Wales)
C & R GLOBAL LOGISTICS LTD Unaudited accounts for the year ended 30 September 2024
C & R GLOBAL LOGISTICS LTD Unaudited accounts Contents
Page
- 2 -
C & R GLOBAL LOGISTICS LTD Company Information for the year ended 30 September 2024
Directors
Shami CHOUDHRY Stuart Anthony RYAN
Company Number
11583014 (England and Wales)
Registered Office
C & R Global Logistics Ltd Unit 3 Centenary Link Guinness Circle Manchester M17 1EB United Kingdom
Accountants
MMR & CO Chartered Certified Accountant 57 Cheetham Hill Road Manchester M4 4FS
- 3 -
C & R GLOBAL LOGISTICS LTD Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
20,417 
22,721 
Current assets
Debtors
1,088,379 
1,009,094 
Cash at bank and in hand
562,236 
444,112 
1,650,615 
1,453,206 
Creditors: amounts falling due within one year
(1,123,865)
(1,054,480)
Net current assets
526,750 
398,726 
Total assets less current liabilities
547,167 
421,447 
Creditors: amounts falling due after more than one year
(29,302)
(35,720)
Net assets
517,865 
385,727 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
517,765 
385,627 
Shareholders' funds
517,865 
385,727 
For the year ending 30 September 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 9 July 2025 and were signed on its behalf by
Stuart Anthony RYAN Director Company Registration No. 11583014
- 4 -
C & R GLOBAL LOGISTICS LTD Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
C & R GLOBAL LOGISTICS LTD is a private company, limited by shares, registered in England and Wales, registration number 11583014. The registered office is C & R Global Logistics Ltd, Unit 3 Centenary Link, Guinness Circle, Manchester, M17 1EB, United Kingdom.
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.
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 rendering of services. Turnover is reduced for estimated customers rebates and other similar discounts.
Tangible fixed assets and depreciation
Fixed assets are stated at historical cost less depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the items. Subsequent costs are included in the asset's carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the entity and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognised. All other repairs and maintenance are charged to the income statement during the reporting period in which they are incurred. Depreciation is provided at rates calculated to write off the costs of the fixed assets, less their estimated residual value, over their expected useful lives on the following basis :
Fixtures & fittings
25% Straight Line
Computer equipment
33% Straight Line
Trade and other debtors
Trade and other debtors are recognised initially at fair value. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses.
Trade and other creditors
Trade and other creditors are recognised initially at fair value. Subsequent to initial recognition they are measured at amortised cost using the effective interest method.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. If the statement of financial position, bank overdrafts are shown within borrowings or current liabilities.
Interest-bearing borrowings
Interest-bearing borrowings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost using the effective interest method, less any impairment losses.
- 5 -
C & R GLOBAL LOGISTICS LTD Notes to the Accounts for the year ended 30 September 2024
Interest expense
Expense is recognised as interest accrues, using the effective interest method, to the net carrying amount of the financial liability.
Taxation
Tax on the profit or loss 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 directly in equity, in which case it is recognised in equity. Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous years. All current and deferred tax charges or credits (after the application of the group relief, to the extent relevant) are recognised in the company's profit and loss account. Current UK corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date. Deferred tax is provided in full, using the statement of financial position liability method, on temporary differences arising between the tax bases of assets and liabilities and the carrying amounts in the financial statements. Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that future taxable profits will be available against which deductible temporary differences can be utilised. Deferred tax is determined using the tax rates that are expected to apply in the period when the asset is realised or the liability is settled. The carrying amount of deferred tax assets is reviewed at each statement of financial position date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are offset when they relate to income taxed levied by the same taxation authority and the company intends to settle its current tax assets and liabilities on a net basis.d.
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
25,000 
44,444 
69,444 
Additions
10,000 
- 
10,000 
At 30 September 2024
35,000 
44,444 
79,444 
Depreciation
At 1 October 2023
8,333 
38,390 
46,723 
Charge for the year
6,250 
6,054 
12,304 
At 30 September 2024
14,583 
44,444 
59,027 
Net book value
At 30 September 2024
20,417 
- 
20,417 
At 30 September 2023
16,667 
6,054 
22,721 
- 6 -
C & R GLOBAL LOGISTICS LTD Notes to the Accounts for the year ended 30 September 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
193,873 
140,710 
Trade debtors
873,306 
858,084 
Accrued income and prepayments
9,000 
- 
1,076,179 
998,794 
Amounts falling due after more than one year
Other debtors
12,200 
10,300 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
566,854 
548,412 
Taxes and social security
330,787 
232,495 
Other creditors
81,590 
22,624 
Loans from directors
136,134 
242,449 
Accruals
8,500 
8,500 
1,123,865 
1,054,480 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
29,302 
35,720 
8
Average number of employees
During the year the average number of employees was 7 (2023: 7).
- 7 -