Company Registration No. 03610692 (England and Wales)
DARSONS TRANSPORT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
Nelson House
2 Hamilton Terrace
Leamington Spa
Warwickshire
England
CV32 4LY
DARSONS TRANSPORT LIMITED
CONTENTS
Page
Company information
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
DARSONS TRANSPORT LIMITED
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,162
1,367
Investment property
5
579,508
579,508
580,670
580,875
Current assets
Stocks
892,473
745,819
Debtors
8,691
14,641
Cash at bank and in hand
573
3,941
901,737
764,401
Creditors: amounts falling due within one year
6
(424,639)
(239,280)
Net current assets
477,098
525,121
Net assets
1,057,768
1,105,996
Capital and reserves
Called up share capital
60
60
Profit and loss reserves
1,057,708
1,105,936
Total equity
1,057,768
1,105,996

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

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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

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

DARSONS TRANSPORT LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MAY 2025
31 May 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 12 February 2026 and are signed on its behalf by:
R.S. Hayer
Director
Company registration number 03610692 (England and Wales)
DARSONS TRANSPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Accounting policies
Company information

Darsons Transport Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 7, Ladbrooke Park, Millers Road, Warwick, CV34 5AN.

1.1
Accounting convention

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. The principal accounting policies adopted are set out below.

1.2
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:

Fixtures, fittings & equipment
15% 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.

1.3
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

DARSONS TRANSPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

DARSONS TRANSPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

DARSONS TRANSPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 6 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
2
2
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2024 and 31 May 2025
7,996
Depreciation and impairment
At 1 June 2024
6,629
Depreciation charged in the year
205
At 31 May 2025
6,834
Carrying amount
At 31 May 2025
1,162
At 31 May 2024
1,367
DARSONS TRANSPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 7 -
5
Investment property
2025
£
Fair value
At 1 June 2024 and 31 May 2025
579,508

The land & buildings at Avon Bridge, Welford On Avon was purchased on 26 January 2021 for £420,373.

6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
96,989
91,047
Other creditors
327,650
148,233
424,639
239,280
8
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Dividends totalling £30,000 (2024 - £15,000) were paid in the year in respect of shares held by the company's directors.

2025-05-31 2024-06-01 false false false 12 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Rajinder S Hayer S Hayer 03610692 2024-06-01 2025-05-31 03610692 2025-05-31 03610692 2024-05-31 03610692 core:OtherPropertyPlantEquipment 2025-05-31 03610692 core:OtherPropertyPlantEquipment 2024-05-31 03610692 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 03610692 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 03610692 core:CurrentFinancialInstruments 2025-05-31 03610692 core:CurrentFinancialInstruments 2024-05-31 03610692 core:ShareCapital 2025-05-31 03610692 core:ShareCapital 2024-05-31 03610692 core:RetainedEarningsAccumulatedLosses 2025-05-31 03610692 core:RetainedEarningsAccumulatedLosses 2024-05-31 03610692 bus:Director1 2024-06-01 2025-05-31 03610692 core:FurnitureFittings 2024-06-01 2025-05-31 03610692 2023-06-01 2024-05-31 03610692 core:OtherPropertyPlantEquipment 2024-05-31 03610692 core:OtherPropertyPlantEquipment 2024-06-01 2025-05-31 03610692 2024-05-31 03610692 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 03610692 bus:FRS102 2024-06-01 2025-05-31 03610692 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 03610692 bus:Director2 2024-06-01 2025-05-31 03610692 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 03610692 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP