REGISTERED NUMBER: 01408298 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

B. & G. Transport (Dudley) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Jason Brookes

Joanne Brookes

REGISTERED OFFICE:

Units 19 - 21

Garrett Street

Brierley Hill

West Midlands

DY5 1JU

REGISTERED NUMBER:

01408298 (England and Wales)

ACCOUNTANTS:

N R Penn & Co Limited

The Association Of Accounting Technicians

5 Load Street

Bewdley

Worcestershire

DY12 2AF

FIXED ASSETS

Tangible assets

4

475,381

569,979

CURRENT ASSETS

Stocks

220

220

Debtors

5

46,646

148,708

Cash in hand

75,007

27,029

121,873

175,957

CREDITORS

Amounts falling due within one year

6

101,742

146,370

NET CURRENT ASSETS

20,131

29,587

TOTAL ASSETS LESS CURRENT LIABILITIES

495,512

599,566

CREDITORS

Amounts falling due after more than one year

7

70,275

107,289

NET ASSETS

425,237

492,277

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

425,137

492,177

SHAREHOLDERS' FUNDS

8

425,237

492,277

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 24 October 2025 and were signed on its behalf by:

Jason Brookes - Director

1.	STATUTORY INFORMATION

B. & G. Transport (Dudley) Limited 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.

Freehold property

-

not provided

Improvements to property

-

not provided

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 8 ).

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 February 2024

324,000

67,611

47,650

Disposals

-

-

-

At 31 January 2025

324,000

67,611

47,650

DEPRECIATION

At 1 February 2024

-

-

32,637

Charge for year

-

-

3,002

Eliminated on disposal

-

-

-

At 31 January 2025

-

-

35,639

NET BOOK VALUE

At 31 January 2025

324,000

67,611

12,011

At 31 January 2024

324,000

67,611

15,013

Fixtures

and

Motor

Office

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2024

9,000

492,687

10,525

951,473

Disposals

-

(191,281

)

-

(191,281

)

At 31 January 2025

9,000

301,406

10,525

760,192

DEPRECIATION

At 1 February 2024

8,773

330,636

9,448

381,494

Charge for year

34

35,167

161

38,364

Eliminated on disposal

-

(135,047

)

-

(135,047

)

At 31 January 2025

8,807

230,756

9,609

284,811

NET BOOK VALUE

At 31 January 2025

193

70,650

916

475,381

At 31 January 2024

227

162,051

1,077

569,979

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

46,397

144,951

Other debtors

249

3,757

46,646

148,708

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

23,000

23,000

Hire purchase contracts

12,400

24,743

Trade creditors

2,068

27,583

Taxation and social security

37,669

46,675

Other creditors

26,605

24,369

101,742

146,370

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans

56,842

81,456

Hire purchase contracts

13,433

25,833

70,275

107,289

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

14,456

8.	RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS

31.1.25

31.1.24

£

£

Loss for the financial year

(57,040

)

(21,564

)

Dividends

(10,000

)

(10,000

)

Net reduction of shareholders' funds

(67,040

)

(31,564

)

Opening shareholders' funds

492,277

523,841

Closing shareholders' funds

425,237

492,277