Total Quality Logistics Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12194549

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		3,756
Tangible Assets	5		-		6,972

			-		10,728
CURRENT ASSETS
Debtors	6	85,816		67,683
Cash at bank and in hand		5,131		3,267

		90,947		70,950
Creditors: Amounts Falling Due Within One Year	7	(103,434 )		(84,757 )

NET CURRENT ASSETS (LIABILITIES)			(12,487 )		(13,807 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(12,487 )		(3,079 )

Creditors: Amounts Falling Due After More Than One Year	8		(19,943 )		(10,000 )

NET LIABILITIES			(32,430 )		(13,079 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(32,431 )		(13,080 )

SHAREHOLDERS' FUNDS			(32,430)		(13,079)

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Total Quality Logistics Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

K S Corry

Director

11 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Total Quality Logistics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12194549 . The registered office is 45 City Road, Chester, CH1 3AE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. As the director will continue to make funds available to the company in the future, they believe that the going concern basis is appropriate for these financial statements.

2.3. 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 freight transport services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are personalised vehicle registrations, no amortisation has been charged as the asset is considered to have an indefinite useful life, the asset will instead be tested annually for impairment.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on cost
Motor Vehicles	25% on net book value

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 2)

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Total Quality Logistics Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 October 2024	3,756
Disposals	(3,756 )

As at 30 September 2025	-

Net Book Value
As at 30 September 2025	-

As at 1 October 2024	3,756

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 October 2024	7,770	4,850	12,620
Disposals	(7,770 )	(4,850 )	(12,620 )

As at 30 September 2025	-	-	-

Depreciation
As at 1 October 2024	2,333	3,315	5,648
Disposals	(2,333 )	(3,315 )	(5,648 )

As at 30 September 2025	-	-	-

Net Book Value
As at 30 September 2025	-	-	-

As at 1 October 2024	5,437	1,535	6,972

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	63,506	65,835
Other debtors	22,310	1,848

	85,816	67,683

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	64,987	12,125
Bank loans and overdrafts	2,400	14,167
Other creditors	26,586	49,306
Taxation and social security	9,461	9,159

	103,434	84,757

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Total Quality Logistics Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	19,943	10,000

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Related Party Transactions

The director has made an interest free loan available to the company of £24,586 (2024 - £45,722), which is repayable on demand.

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