REGISTERED NUMBER: 04490953 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

ABJ Transport Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N Hosell

REGISTERED OFFICE:

Area 3a Morestead Farm

Morestead Road

Winchester

Hampshire

SO21 1JD

REGISTERED NUMBER:

04490953 (England and Wales)

ACCOUNTANTS:

Accounting Innovations Limited

97 Leigh Road

Eastleigh

Hampshire

SO50 9DR

FIXED ASSETS

Tangible assets

4

188,292

188,661

CURRENT ASSETS

Debtors

5

200,416

155,266

Cash at bank

82,939

132,078

283,355

287,344

CREDITORS

Amounts falling due within one year

6

165,873

151,414

NET CURRENT ASSETS

117,482

135,930

TOTAL ASSETS LESS CURRENT LIABILITIES

305,774

324,591

CREDITORS

Amounts falling due after more than one year

7

(69,338

)

(109,464

)

PROVISIONS FOR LIABILITIES

(44,675

)

(47,165

)

NET ASSETS

191,761

167,962

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

191,661

167,862

SHAREHOLDERS' FUNDS

191,761

167,962

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 December 2025 and were signed by:

N Hosell - Director

1.	STATUTORY INFORMATION

ABJ Transport Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost and at varying rates on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

218,173

Additions

5,910

At 31 March 2025

224,083

DEPRECIATION

At 1 April 2024

29,512

Charge for year

6,279

At 31 March 2025

35,791

NET BOOK VALUE

At 31 March 2025

188,292

At 31 March 2024

188,661

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

123,329

94,527

Amounts owed by group undertakings

55,105

35,994

Other debtors

21,982

24,745

200,416

155,266

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

42,363

45,754

Trade creditors

110,664

85,914

Taxation and social security

1,843

(10,461

)

Other creditors

11,003

30,207

165,873

151,414

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

69,338

109,464