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Registered number: 15295511
Sammarco Logistics Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Sammarco Logistics Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Sammarco Logistics Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 15295511

| 30 November 2025 | 30 November 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,006 |  | 3,018
|  |  | 6,006 |  | 3,018
CURRENT ASSETS
Debtors | 5 | 7,023 |  | 4,210 |
Cash at bank and in hand |  | 2,859 |  | 2,775 |
|  | 9,882 |  | 6,985 |
Creditors: Amounts Falling Due Within One Year | 6 | (15,812 ) |  | (9,513 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (5,930 ) |  | (2,528 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 76 |  | 490
NET ASSETS |  |  | 76 |  | 490
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 75 |  | 489
SHAREHOLDERS' FUNDS |  |  | 76 |  | 490

Page 1
Page 2
Sammarco Logistics Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

J Sammarco Director
31 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Sammarco Logistics Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Sammarco Logistics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15295511 . The registered office is 2 Yerburgh Street, Chester, Cheshire, CH2 2AW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office Equipment | 25% on cost
Motor Vehicles | 25% on net book value

2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Sammarco Logistics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Office Equipment | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 200 | 3,824 | 4,024
Additions | - | 7,875 | 7,875
Disposals | - | (3,824 ) | (3,824 )
As at 30 November 2025 | 200 | 7,875 | 8,075
Depreciation
As at 1 December 2024 | 50 | 956 | 1,006
Provided during the period | 50 | 1,969 | 2,019
Disposals | - | (956 ) | (956 )
As at 30 November 2025 | 100 | 1,969 | 2,069
Net Book Value
As at 30 November 2025 | 100 | 5,906 | 6,006
As at 1 December 2024 | 150 | 2,868 | 3,018

5. Debtors

| 30 November 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,023 |  | 3,727
Other debtors | - |  | 483
| 7,023 |  | 4,210

6. Creditors: Amounts Falling Due Within One Year

| 30 November 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | -
Other creditors | 11,185 |  | 5,792
Taxation and social security | 4,626 |  | 3,721
| 15,812 |  | 9,513

7. Share Capital

| 30 November 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 4
Page 5
Sammarco Logistics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Related Party Transactions
The director has made an interest free loan available to the company of £8,064 (2024 - £0) which is repayable on demand.
Page 5