Company registration number 01494833 (England and Wales)
PREMIER FREIGHT SERVICES LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
PREMIER FREIGHT SERVICES LIMITED
COMPANY INFORMATION
Directors
Mrs A J Pugh
Mr R K Pugh
Mr J W Ressell
Secretary
Mrs A J Pugh
Company number
01494833
Registered office
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
United Kingdom
CM12 0EQ
Accountants
Xeinadin Billericay Limited
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ
PREMIER FREIGHT SERVICES LIMITED
CONTENTS
Page
Directors' report
1
Accountants' report
2
Balance sheet
3 - 4
Notes to the financial statements
5 - 9
PREMIER FREIGHT SERVICES LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 JUNE 2025
- 1 -

The directors present their annual report and financial statements for the year ended 30 June 2025.

Principal activities

The principal activity of the company in the year under review was that of international freight forwarding and transportation of containerised produce.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mrs A J Pugh
Mr R K Pugh
Mr J W Ressell
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr J W Ressell
Director
13 February 2026
PREMIER FREIGHT SERVICES LIMITED
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF PREMIER FREIGHT SERVICES LIMITED
- 2 -

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 June 2025.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

Xeinadin Billericay Limited
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ
13 February 2026
PREMIER FREIGHT SERVICES LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 3 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,856,405
1,573,199
Investments
4
-
0
200
1,856,405
1,573,399
Current assets
Stocks
18,737
18,046
Debtors
5
1,592,442
1,739,726
Cash at bank and in hand
301,567
650,780
1,912,746
2,408,552
Creditors: amounts falling due within one year
6
(1,757,921)
(1,749,052)
Net current assets
154,825
659,500
Total assets less current liabilities
2,011,230
2,232,899
Creditors: amounts falling due after more than one year
7
(171,472)
(327,492)
Provisions for liabilities
9
(385,951)
(410,866)
Net assets
1,453,807
1,494,541
Capital and reserves
Called up share capital
11
100
100
Other reserves
-
0
400,000
Profit and loss reserves
1,453,707
1,094,441
Total equity
1,453,807
1,494,541
PREMIER FREIGHT SERVICES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 4 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 February 2026 and are signed on its behalf by:
Mr J W Ressell
Director
Company registration number 01494833 (England and Wales)
PREMIER FREIGHT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
1
Accounting policies
Company information

Premier Freight Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is Lakeview House, 4 Woodbrook Crescent, Billericay, Essex, United Kingdom, CM12 0EQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. Sale o f services are recognised when the company has delivered to the customer services and collectability of the related

receivable is reasonably assured.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Short leasehold
25% on reducing balance
Improvements to property
10% on cost
Fixtures and fittings
20% on reducing balance
Computers equipment
25% on cost and 20% on reducing balance
Motor vehicles
20% on reducing balance and 12.5% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Investments in associate undertakings are recognised at cost, less impairment.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

PREMIER FREIGHT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 6 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
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.

1.8
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
35
39
PREMIER FREIGHT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
3
Tangible fixed assets
Short leasehold
Improvements to property
Fixtures and fittings
Computers equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 July 2024
39,234
43,708
18,007
170,437
2,709,844
2,981,230
Additions
-
0
104,780
-
0
22,236
685,029
812,045
Disposals
-
0
-
0
-
0
-
0
(295,975)
(295,975)
At 30 June 2025
39,234
148,488
18,007
192,673
3,098,898
3,497,300
Depreciation and impairment
At 1 July 2024
9,640
43,707
17,582
162,547
1,174,555
1,408,031
Depreciation charged in the year
7,846
6,951
165
3,193
362,377
380,532
Eliminated in respect of disposals
-
0
-
0
-
0
-
0
(147,668)
(147,668)
At 30 June 2025
17,486
50,658
17,747
165,740
1,389,264
1,640,895
Carrying amount
At 30 June 2025
21,748
97,830
260
26,933
1,709,634
1,856,405
At 30 June 2024
29,594
1
425
7,890
1,535,289
1,573,199
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
-
0
200
Movements in fixed asset investments
Shares in associates
£
Cost or valuation
At 1 July 2024
200
Disposals
(200)
At 30 June 2025
-
Carrying amount
At 30 June 2025
-
At 30 June 2024
200
PREMIER FREIGHT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 8 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,233,038
1,193,784
Corporation tax recoverable
122,938
162,247
Other debtors
72,459
226,974
Prepayments and accrued income
164,007
156,721
1,592,442
1,739,726

Trade debtors are subject to invoice discount arrangements. The associated liability is recognised within creditors.

There are tax losses of £461,818 (202 4: £619,794) which are available against future trading profits. A deferred tax asset of £115,455 (202 4: £154,949) has been recognised in these accounts as the directors anticipate sufficient future profits for their utilisation.

6
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
8
326,333
361,044
Trade creditors
686,975
817,290
Taxation and social security
45,733
55,486
Other creditors
636,514
368,047
Accruals and deferred income
62,366
147,185
1,757,921
1,749,052

The company uses an invoice discount arrangement which is secured by way of a fixed and floating charge in favour of Barclays Bank PLC. The fixed charge is secured against the debtor balances and the floating charge against the other property of the company. The balance owed at 30 June 2025 is £582,791 (2024 - £317,430).

7
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
8
171,472
327,492
8
Finance lease obligations
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
326,333
361,044
In two to five years
171,472
327,492
497,805
688,536
PREMIER FREIGHT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
8
Finance lease obligations
(Continued)
- 9 -

The finance lease agreements are secured against the assets in which they relate to.

9
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
10
385,951
410,866
10
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
385,951
410,866
2025
Movements in the year:
£
Liability at 1 July 2024
410,866
Credit to profit or loss
(24,915)
Liability at 30 June 2025
385,951
11
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
12
Related party transactions
2025
2024
Detail
£
£
Rent incurred
144,000
144,000
Amounts due to related parties
-
183,541

All transactions with related parties are conducted on an arm's length basis.

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