REGISTERED NUMBER: 09815222 (England and Wales)

BOURNEBROOK TRANSPORT & TRADE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

Mr. R.G. Walker

REGISTERED OFFICE:

15 - 17 Church Street

Stourbridge

West Midlands

DY8 1LU

REGISTERED NUMBER:

09815222 (England and Wales)

ACCOUNTANTS:

Folkes Worton LLP

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bournebrook Transport & Trade Limited for the year ended 31 October 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Bournebrook Transport & Trade Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bournebrook Transport & Trade Limited and state those matters that we have agreed to state to the director of Bournebrook Transport & Trade Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bournebrook Transport & Trade Limited and its director for our work or for this report.

It is your duty to ensure that Bournebrook Transport & Trade Limited 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 profit of Bournebrook Transport & Trade Limited. You consider that Bournebrook Transport & Trade 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 financial statements of Bournebrook Transport & Trade 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 statutory financial statements.

Folkes Worton LLP

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

5 January 2026

FIXED ASSETS

Tangible assets

4

237,293

296,579

CURRENT ASSETS

Stocks

1,250

1,250

Debtors

5

-

2,500

Cash at bank

164,552

103,747

165,802

107,497

CREDITORS

Amounts falling due within one year

6

114,237

87,516

NET CURRENT ASSETS

51,565

19,981

TOTAL ASSETS LESS CURRENT LIABILITIES

288,858

316,560

CREDITORS

Amounts falling due after more than one year

7

(122,674

)

(181,265

)

PROVISIONS FOR LIABILITIES

(57,766

)

(35,127

)

NET ASSETS

108,418

100,168

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

108,417

100,167

SHAREHOLDERS' FUNDS

108,418

100,168

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 5 January 2026 and were signed by:

Mr. R.G. Walker - Director

1.	STATUTORY INFORMATION

Bournebrook Transport & Trade 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 recognised at the fair value of the consideration received or receivable for services provided in the normal course of business and is shown net of value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 7 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

2,484

309,000

1,161

312,645

Additions

4,219

15,329

499

20,047

Disposals

-

(2,500

)

-

(2,500

)

At 31 October 2025

6,703

321,829

1,660

330,192

DEPRECIATION

At 1 November 2024

2,168

12,872

1,026

16,066

Charge for year

993

75,681

159

76,833

At 31 October 2025

3,161

88,553

1,185

92,899

NET BOOK VALUE

At 31 October 2025

3,542

233,276

475

237,293

At 31 October 2024

316

296,128

135

296,579

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 November 2024

and 31 October 2025

276,200

DEPRECIATION

At 1 November 2024

11,506

Charge for year

66,173

At 31 October 2025

77,679

NET BOOK VALUE

At 31 October 2025

198,521

At 31 October 2024

264,694

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

660

Other debtors

-

1,840

-

2,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,000

5,000

Hire purchase contracts

53,588

48,333

Trade creditors

7,033

-

Taxation and social security

44,279

20,900

Other creditors

4,337

13,283

114,237

87,516

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

20,833

25,836

Hire purchase contracts

101,841

155,429

122,674

181,265

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

833

5,836