Registration number: 05077609

Little Pot' Transport Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Little Pot' Transport Limited

Company Information

Director

J L Pottinger

Company secretary

J L Pottinger

Registered office

The Haulage Yard Trinity Street (Off Tat Bank Road) Oldbury West Midlands B69 4LA

Accountants

CBSL Accountants Limited Chartered Accountants Rowan House North 1 The Professional Quarter Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

Little Pot' Transport Limited

(Registration number: 05077609)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,337,413	1,139,998
Current assets
Debtors	5	247,156	246,315
Cash at bank and in hand		276,703	147,695
		523,859	394,010
Creditors: Amounts falling due within one year	6	(289,785)	(272,298)
Net current assets		234,074	121,712
Total assets less current liabilities		1,571,487	1,261,710
Creditors: Amounts falling due after more than one year	6	(750,832)	(599,914)
Provisions for liabilities		(164,781)	(84,406)
Net assets		655,874	577,390
Capital and reserves
Called up share capital	7	100	100
Capital redemption reserve		24	24
Retained earnings		655,750	577,266
Shareholders' funds		655,874	577,390

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Little Pot' Transport Limited

(Registration number: 05077609)
Balance Sheet as at 31 March 2025

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 21 November 2025
 

J L Pottinger Company secretary and director

Little Pot' Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Haulage Yard
Trinity Street (Off Tat Bank Road)
Oldbury
West Midlands
B69 4LA

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Little Pot' Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land	Not depreciated
Buildings	5% straight line
Plant and machinery	15% straight line
Motor vehicles	15% straight line

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 7 (2024 - 7).

Little Pot' Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Land and buildings £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	810,821	1,494,063	121,878	2,426,762
Additions	4,000	363,681	4,200	371,881
Disposals	-	(776,613)	-	(776,613)
At 31 March 2025	814,821	1,081,131	126,078	2,022,030
Depreciation
At 1 April 2024	102,294	1,081,269	103,201	1,286,764
Charge for the year	13,767	141,532	9,447	164,746
Eliminated on disposal	-	(766,893)	-	(766,893)
At 31 March 2025	116,061	455,908	112,648	684,617
Carrying amount
At 31 March 2025	698,760	625,223	13,430	1,337,413
At 31 March 2024	708,527	412,794	18,677	1,139,998

Included within the net book value of land and buildings above is £698,760 (2024 - £708,527) in respect of freehold land and buildings.
 

Freehold property includes freehold land, including land clearance costs, totalling £536,310 (2024 - £536,310) that is not depreciated.

Included within the net book value of motor vehicles and of plant and machinery is £545,145 (2024 - £374,415) relating to assets held under hire purchase and finance lease agreements. The depreciation charged to the financial statements in the year in respect of such assets amounted to £87,789 (2024 - £56,491).

Little Pot' Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5

Debtors

Current	2025 £	2024 £
Trade debtors	215,969	214,259
Prepayments	31,187	32,056
	247,156	246,315

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	118,176	115,659
Trade creditors		56,385	81,211
Taxation and social security		44,154	24,344
Accruals and deferred income		31,070	11,084
Other creditors		40,000	40,000
		289,785	272,298

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	750,832	599,914