Company Registration No. 08946074 (England and Wales)
Cargo A-Z Limited
Unaudited accounts
for the year ended 31 March 2025
Cargo A-Z Limited
Company Information
for the year ended 31 March 2025
Director
Shovamoy Roy Mojumder
Company Number
08946074 (England and Wales)
Registered Office
101 WHITECHAPEL ROAD
LONDON
E1 1DT
Accountants
Khan Islam & Co
117 Whitechapel Road
3rd Floor
London
London
E1 1DT
Accountants' report on the preparation of the unaudited statutory statements of Cargo A-Z Limited (The Company) for the year ended 31 March 2025
In order to assist you as the sole director to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the year ended 31 March 2025 which comprises of the profit and loss account, the balance sheet, and explanatory notes from the company's accounting records and from information and explanations which you have provided us with.
As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to you as the sole director of the company, in accordance with the terms of our letter of engagement dated . Our work has been undertaken solely to prepare for your approval the financial statements of the company, and state those matters that we have agreed to state to you, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and you as the sole director for our work or for this report.
It is your duty to ensure that the company 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 financial performance of the company. You consider that the company is exempt from the statutory audit requirement for the year ended 31 March 2025.
We have not been instructed to carry out any assurance service on the financial statements of the company. 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.
Khan Islam & Co
Financial Accountants
117 Whitechapel Road
3rd Floor
London
London
E1 1DT
29 December 2025
Cargo A-Z Limited
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
4,148
998
Creditors: amounts falling due within one year
(21,071)
(15,313)
Net current liabilities
(16,923)
(14,315)
Total assets less current liabilities
(16,769)
(14,122)
Creditors: amounts falling due after more than one year
(6,992)
(11,574)
Net liabilities
(23,761)
(25,696)
Called up share capital
200
200
Profit and loss account
(23,961)
(25,896)
Shareholders' funds
(23,761)
(25,696)
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 December 2025 and were signed on its behalf by
Shovamoy Roy Mojumder
Director
Company Registration No. 08946074
Cargo A-Z Limited
Notes to the Accounts
for the year ended 31 March 2025
Cargo A-Z Limited is a private company, limited by shares, registered in England and Wales, registration number 08946074. The registered office is 101 WHITECHAPEL ROAD, LONDON, E1 1DT.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
The company operates a defined contribution scheme for the beenefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Cargo A-Z Limited
Notes to the Accounts
for the year ended 31 March 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 April 2024
1,302
483
1,785
At 31 March 2025
1,302
483
1,785
At 1 April 2024
1,162
430
1,592
Charge for the year
28
11
39
At 31 March 2025
1,190
441
1,631
At 31 March 2025
112
42
154
At 31 March 2024
140
53
193
5
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
2,400
3,984
Taxes and social security
3,160
2,765
Other creditors
10,032
3,085
6
Creditors: amounts falling due after more than one year
2025
2024
7
Average number of employees
During the year the average number of employees was 3 (2024: 3).