1 April 2024 false No description of principal activity Taxfiler 2024.6 12519770business:PrivateLimitedCompanyLtd2024-04-012025-03-31 125197702024-03-31 125197702024-04-012025-03-31 12519770business:AuditExempt-NoAccountantsReport2024-04-012025-03-31 12519770business:FilletedAccounts2024-04-012025-03-31 125197702025-03-31 12519770business:Director12024-04-012025-03-31 12519770business:Director22024-04-012025-03-31 12519770business:Director32024-04-012025-03-31 12519770business:RegisteredOffice2024-04-012025-03-31 125197702024-03-31 12519770core:WithinOneYear2025-03-31 12519770core:WithinOneYear2024-03-31 12519770core:AfterOneYear2025-03-31 12519770core:AfterOneYear2024-03-31 12519770core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 12519770core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 12519770core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 12519770core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 12519770core:PreviouslyStatedAmount2025-03-31 12519770core:PreviouslyStatedAmount2024-03-31 12519770business:SmallEntities2024-04-012025-03-31 12519770countries:EnglandWales2024-04-012025-03-31 12519770core:PlantMachinery2024-04-012025-03-31 12519770core:FurnitureFittings2024-04-012025-03-31 12519770core:ComputerEquipment2024-04-012025-03-31 12519770core:PlantMachinery2024-03-31 12519770core:FurnitureFittings2024-03-31 12519770core:ComputerEquipment2024-03-31 12519770core:PlantMachinery2025-03-31 12519770core:FurnitureFittings2025-03-31 12519770core:ComputerEquipment2025-03-31 125197702023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. 12519770 (England and Wales)
Multi Channel Logistics Ltd Unaudited accounts for the year ended 31 March 2025
Multi Channel Logistics Ltd Unaudited accounts Contents
Page
- 2 -
Multi Channel Logistics Ltd Company Information for the year ended 31 March 2025
Directors
BERNIE DULLAGHAN JENNIFER DULLAGHAN WAYNE DULLAGHAN
Company Number
12519770 (England and Wales)
Registered Office
Unit B1 Graylaw Industrial Estate Wareing Road Liverpool Merseyside L9 7AU England
- 3 -
Multi Channel Logistics Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
288,605 
209,125 
Current assets
Debtors
396,109 
178,223 
Cash at bank and in hand
1,174,784 
793,102 
1,570,893 
971,325 
Creditors: amounts falling due within one year
(572,056)
(397,718)
Net current assets
998,837 
573,607 
Total assets less current liabilities
1,287,442 
782,732 
Creditors: amounts falling due after more than one year
(162,209)
(65,489)
Provisions for liabilities
Deferred tax
(72,151)
- 
Net assets
1,053,082 
717,243 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,052,982 
717,143 
Shareholders' funds
1,053,082 
717,243 
For the 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. 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 29 August 2025 and were signed on its behalf by
BERNIE DULLAGHAN Director Company Registration No. 12519770
- 4 -
Multi Channel Logistics Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Multi Channel Logistics Ltd is a private company, limited by shares, registered in England and Wales, registration number 12519770. The registered office is Unit B1, Graylaw Industrial Estate, Wareing Road, Liverpool, Merseyside, L9 7AU, England.
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ 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. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% RB
Fixtures & fittings
20% RB
Computer equipment
33% RB
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary 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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
- 5 -
Multi Channel Logistics Ltd Notes to the Accounts for the year ended 31 March 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
56,369 
186,867 
3,897 
247,133 
Additions
158,099 
- 
- 
158,099 
Revaluations
(4,826)
- 
- 
(4,826)
At 31 March 2025
209,642 
186,867 
3,897 
400,406 
Depreciation
At 1 April 2024
8,455 
28,030 
1,523 
38,008 
Charge for the year
40,237 
31,767 
1,789 
73,793 
At 31 March 2025
48,692 
59,797 
3,312 
111,801 
Net book value
At 31 March 2025
160,950 
127,070 
585 
288,605 
At 31 March 2024
47,914 
158,837 
2,374 
209,125 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
312,441 
131,780 
Accrued income and prepayments
32,485 
- 
Other debtors
51,183 
46,443 
396,109 
178,223 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
97,300 
41,148 
Obligations under finance leases and hire purchase contracts
65,271 
20,211 
Trade creditors
262,101 
166,059 
Taxes and social security
147,384 
131,528 
Accruals
- 
38,772 
572,056 
397,718 
- 6 -
Multi Channel Logistics Ltd Notes to the Accounts for the year ended 31 March 2025
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
162,209 
65,489 
8
Average number of employees
During the year the average number of employees was 40 (2024: 40).
- 7 -