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COMPANY REGISTRATION NUMBER: 10306746

Cumbria Transport Ltd

Filleted Unaudited Abridged Financial Statements

31 August 2025

Cumbria Transport Ltd

Abridged Statement of Financial Position

31 August 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 57,824 | 59,505

Current assets

Debtors | 23,236 | 38,500
Cash at bank and in hand | 1,275 | 4,488
| -------- | --------
| 24,511 | 42,988

Creditors: amounts falling due within one year | 74,524 | 56,928
| -------- | --------
Net current liabilities | 50,013 | 13,940
| -------- | --------
Total assets less current liabilities | 7,811 | 45,565

Creditors: amounts falling due after more than one year | 35,289 | 43,292

Provisions | 5,288 | 5,288
| -------- | --------
Net liabilities | ( 32,766) | ( 3,015)
| -------- | --------

Cumbria Transport Ltd

Abridged Statement of Financial Position (continued)

31 August 2025

| 2025 | 2024
Note | £ | £

Capital and reserves

Called up share capital | 2 | 2
Profit and loss account | ( 32,768) | ( 3,017)
| -------- | -------
Shareholders deficit | ( 32,766) | ( 3,015)
| -------- | -------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These abridged financial statements were approved by the board of directors and authorised for issue on 8 December 2025 , and are signed on behalf of the board by:

Mr N G Cigoianu | Mr S D Slatineanu
Director | Director

Company registration number: 10306746

Cumbria Transport Ltd

Notes to the Abridged Financial Statements

Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 23 Mill Street, Whitehaven, Cumbria, CA28 7QS.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The financial statements have been prepared on the going concern basis on the understanding that the director will continue to support the business.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires the use of estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. Any estimate that has a degree of uncertainty or where judgement has been exercised in a particular area is expressly disclosed within the relevant accounting policy.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Motor vehicles | - | 25% straight line
| Equipment | - | 20% straight line

Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 11 (2024: 11 ).
5. Tangible assets

| £
Cost |
At 1 September 2024 | 93,635
Additions | 17,998
| ---------
At 31 August 2025 | 111,633
| ---------
Depreciation |
At 1 September 2024 | 34,130
Charge for the year | 19,679
| ---------
At 31 August 2025 | 53,809
| ---------
Carrying amount |
At 31 August 2025 | 57,824
| ---------
At 31 August 2024 | 59,505
| ---------

6. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr N G Cigoianu | 3,544 | – | ( 12,314) | ( 8,770)
| Mr S D Slatineanu | 3,545 | – | ( 12,313) | ( 8,768)
|  | ------- | ---- | -------- | --------
|  | 7,089 | – | ( 24,627) | ( 17,538)
|  | ------- | ---- | -------- | --------

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr N G Cigoianu | 5,548 | 2,548 | ( 4,550) | 3,546
| Mr S D Slatineanu | 5,547 | 2,547 | ( 4,550) | 3,544
|  | -------- | ------- | ------- | -------
|  | 11,095 | 5,095 | ( 9,100) | 7,090
|  | -------- | ------- | ------- | -------