REGISTERED NUMBER: 09083153 (England and Wales)

UNAUDITED CESSATION FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2024 TO 31 OCTOBER 2025

FOR

CBE COURIERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr T C Beswick

Mr M A Lever

REGISTERED OFFICE:

c/o BBIC

Innovation Way

Wilthorpe

Barnsley

S75 1JL

REGISTERED NUMBER:

09083153 (England and Wales)

ACCOUNTANTS:

Gibson Booth Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

BANKERS:

Lloyds TSB

50 Cheapside

Barnsley

South Yorkshire

S70 1RU

FIXED ASSETS

Tangible assets

4

-

3,851

CURRENT ASSETS

Debtors

5

-

29,306

Cash at bank

9,913

25,053

9,913

54,359

CREDITORS

Amounts falling due within one year

6

9,801

33,013

NET CURRENT ASSETS

112

21,346

TOTAL ASSETS LESS CURRENT LIABILITIES

112

25,197

CREDITORS

Amounts falling due after more than one year

7

-

(9,100

)

PROVISIONS FOR LIABILITIES

-

(732

)

NET ASSETS

112

15,365

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

110

15,363

SHAREHOLDERS' FUNDS

112

15,365

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

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

The directors acknowledge their 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 and authorised for issue by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

Mr M A Lever - Director

1.	STATUTORY INFORMATION

CBE Couriers 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

Turnover from the provision of courier services is recognised when delivery is made.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Motor Vehicles

- 25% reducing balance

Computer Equipment

- 25% reducing balance

Taxation

Taxation for the period 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 July 2024

18,565

614

19,179

Disposals

(18,565

)

(614

)

(19,179

)

At 31 October 2025

-

-

-

DEPRECIATION

At 1 July 2024

14,844

484

15,328

Charge for period

1,240

43

1,283

Eliminated on disposal

(16,084

)

(527

)

(16,611

)

At 31 October 2025

-

-

-

NET BOOK VALUE

At 31 October 2025

-

-

-

At 30 June 2024

3,721

130

3,851

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

20,305

Other debtors

-

8,457

Prepayments

-

544

-

29,306

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

614

Other loans

-

5,200

Trade creditors

-

19,845

Corporation tax

7,805

937

Social security and other taxes

113

-

VAT

205

4,840

Directors' current accounts

229

229

Accruals and deferred income

1,449

1,348

9,801

33,013

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 1-2 years

-

5,200

Other loans - 2-5 years

-

3,900

-

9,100

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

A Ordinary

1

1

1

1

B Ordinary

1

1

1

2

2