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Registered number: 11239155
James Dyer Transport Limited
Financial Statements
For The Year Ended 31 March 2025
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of James Dyer Transport Limited for the year ended 31 March 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of James Dyer Transport Limited which comprise the Profit and Loss Account, the Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of James Dyer Transport Limited , as a body, in accordance with the terms of our engagement letter dated 13 February 2020. Our work has been undertaken solely to prepare for your approval the accounts of James Dyer Transport Limited and state those matters that we have agreed to state to the director of James Dyer Transport Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than James Dyer Transport Limited and its director as a body for our work or for this report.
It is your duty to ensure that James Dyer Transport Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of James Dyer Transport Limited . You consider that James Dyer Transport Limited 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 accounts of James Dyer Transport Limited . 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 financial statements.
22nd December 2025
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Page 1
Page 2
Balance Sheet
Registered number: 11239155
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 303,995 394,832
303,995 394,832
CURRENT ASSETS
Debtors 5 77,069 73,670
Cash at bank and in hand - 3,418
77,069 77,088
Creditors: Amounts Falling Due Within One Year 6 (234,593 ) (188,061 )
NET CURRENT ASSETS (LIABILITIES) (157,524 ) (110,973 )
TOTAL ASSETS LESS CURRENT LIABILITIES 146,471 283,859
Creditors: Amounts Falling Due After More Than One Year 7 (184,688 ) (312,081 )
NET LIABILITIES (38,217 ) (28,222 )
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account (38,227 ) (28,232 )
SHAREHOLDERS' FUNDS (38,217) (28,222)
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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 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
Mr James Dyer
Director
22nd December 2025
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
James Dyer Transport Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11239155 . The registered office is Holt Cottage , Greenway Road , Blockley , Gloucestershire , GL56 9TS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. 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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 567,030 10,480 1,537 579,047
Additions 67,840 - - 67,840
Disposals (133,921 ) (2,034 ) - (135,955 )
As at 31 March 2025 500,949 8,446 1,537 510,932
Depreciation
As at 1 April 2024 176,707 6,456 1,052 184,215
Provided during the period 93,726 855 122 94,703
Disposals (70,551 ) (1,430 ) - (71,981 )
As at 31 March 2025 199,882 5,881 1,174 206,937
Net Book Value
As at 31 March 2025 301,067 2,565 363 303,995
As at 1 April 2024 390,323 4,024 485 394,832
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 75,576 68,928
Prepayments and accrued income 686 4,742
Net wages 807 -
77,069 73,670
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 9,711 12,498
Bank loans and overdrafts 151,199 103,892
Other taxes and social security 16,442 9,369
VAT 46,779 6,285
Net wages - 3,125
Director's loan account 10,462 52,892
234,593 188,061
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 184,688 312,081
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
9. Ultimate Controlling Party
The company's ultimate controlling party is James Dyer by virtue of his ownership of 100% of the issued share capital in the company.
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