Warrior Logistics Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12046022

Warrior Logistics Ltd

Filleted Unaudited Financial Statements

30 June 2025

Warrior Logistics Ltd

Financial Statements

Year ended 30 June 2025

Contents	Page

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	4

Warrior Logistics Ltd

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Warrior Logistics Ltd

Year ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Warrior Logistics Ltd for the year ended 30 June 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Warrior Logistics Ltd, as a body, in accordance with the terms of our engagement letter dated 12 March 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Warrior Logistics Ltd and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Warrior Logistics Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Warrior Logistics Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Warrior Logistics Ltd. You consider that Warrior Logistics Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Warrior Logistics Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

HEBBLETHWAITES Chartered accountants

2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ

12 December 2025

Warrior Logistics Ltd

Statement of Financial Position

30 June 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	492,256	557,672

Current assets

Stocks		10,000	–
Debtors	6	1,108,600	804,738
Cash at bank and in hand		401,159	704,483
		------------	------------
		1,519,759	1,509,221

Creditors: amounts falling due within one year	7	1,194,511	989,725
		------------	------------
Net current assets		325,248	519,496
		---------	------------
Total assets less current liabilities		817,504	1,077,168

Creditors: amounts falling due after more than one year	8	296,051	396,830

Provisions	104,054	132,079
	---------	------------
Net assets	417,399	548,259
	---------	------------

Warrior Logistics Ltd

Statement of Financial Position (continued)

30 June 2025

	2025	2024
Note	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	417,299	548,159
	---------	---------
Shareholders funds	417,399	548,259
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 28 November 2025 , and are signed on behalf of the board by:

Mr E J Hattersley

Director

Company registration number: 12046022

Warrior Logistics Ltd

Notes to the Financial Statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is C/o Hebblethwaites, 2 Westbrook Court, Sharrow Vale Road, Sheffield, S11 8YZ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. In the opinion of management, there are no judgements or key sources of estimation uncertainty that have a significant impact on the financial statements, other than those stated below.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Commercial vehicles	-	25% straight line
Fixtures and fittings	-	20% straight line
Motor vehicles	-	25% reducing balance
Computer equipment	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial statements are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2024: 3 ).

5. Tangible assets

	Commercial vehicles	Plant and machinery	Motor vehicles	Computer equipment	Total
	£	£	£	£	£
Cost
At 1 July 2024	534,837	–	96,295	7,352	638,484
Additions	13,825	6,620	107,755	2,494	130,694
Disposals	( 41,080)	–	–	–	( 41,080)
	---------	-------	---------	-------	---------
At 30 June 2025	507,582	6,620	204,050	9,846	728,098
	---------	-------	---------	-------	---------
Depreciation
At 1 July 2024	54,204	–	22,420	4,188	80,812
Charge for the year	131,015	372	31,901	1,786	165,074
Disposals	( 10,044)	–	–	–	( 10,044)
	---------	-------	---------	-------	---------
At 30 June 2025	175,175	372	54,321	5,974	235,842
	---------	-------	---------	-------	---------
Carrying amount
At 30 June 2025	332,407	6,248	149,729	3,872	492,256
	---------	-------	---------	-------	---------
At 30 June 2024	480,633	–	73,875	3,164	557,672
	---------	-------	---------	-------	---------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Commercial vehicles	Motor vehicles	Total
	£	£	£
At 30 June 2025	321,347	149,729	471,076
	---------	---------	---------
At 30 June 2024	480,633	73,875	554,508
	---------	---------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	197,797	269,560
Other debtors	910,803	535,178
	------------	---------
	1,108,600	804,738
	------------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	8,901
Trade creditors	307,729	262,257
Corporation tax	95,260	40,474
Social security and other taxes	250,388	220,072
Other creditors	541,134	458,021
	------------	---------
	1,194,511	989,725
	------------	---------

Included within creditors falling due within one year are loans and financial arrangements in the sum of £141,516 (2024: £129,308) that are secured against the assets of the company to which they relate.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	21,637
Other creditors	296,051	375,193
	---------	---------
	296,051	396,830
	---------	---------

Included within creditors falling due after more than one year are loans and financial arrangements in the sum of £296,051 (2024: £375,193) that are secured against the assets of the company to which they relate.

9. Directors' advances, credits and guarantees

A loan account exists between the company and each of the three directors. At the year end date, the directors were indebted to the company, in this regard, in the following sums: Mr E J & Mrs S E Hattersley £249,165 (2024: £103,749) Mr A W Hattersley £Nil (2024: £16,175) Interest is not being charged in relation to these debtor balances and there are no formal terms for repayment.

10. Related party transactions

Included within debtors at the year end date is a loan which is owed to the company by a related party company under common control and amounting to £13,070 (2024: £34,280). The balance results from advances made by this company to the related party company and is not subject to any formal repayment terms and neither is any interest chargeable. Included within debtors at the year end date is a loan which is owed to the company by a related party company under common control and amounting to £93,348 (2024: £24,025). The balance results from advances made by this company to the related party company and is not subject to any formal repayment terms and neither is any interest chargeable.

11. Controlling party

The ultimate controlling party is Mr E J Hattersley .