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Registered Number: 08503267
England and Wales
Filleted Accounts
for the year ended 30 April 2025
for
MCGUIRE TRANSPORT LTD

McGuire Transport Ltd Statement of Financial Position As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 170,842 |  | 156,718
|  | 170,842 |  | 156,718
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 86,232 |  | 64,572
Cash at bank and in hand |  | 57,943 |  | 57,379
|  | 144,175 |  | 121,951
Creditors: amount falling due within one year | 5 | (47,974) |  | (56,038)
Net current assets |  | 96,201 |  | 65,913
Total assets less current liabilities |  | 267,043 |  | 222,631
Creditors: amount falling due after more than one year | 6 | (159,325) |  | (107,893)
Provisions for liabilities | 7 | (17,164) |  | (17,164)
Net assets |  | 90,554 |  | 97,574
Capital and reserves |  |  |
Called up share capital | 8 | 1 |  | 1
Profit and loss account |  | 90,553 |  | 97,573
Shareholders' funds |  | 90,554 |  | 97,574
For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 10 April 2026 and were signed by:
------------------------------- Michael McGuire Director
1

McGuire Transport Ltd Notes to the Financial Statements For the year ended 30 April 2025
General Information McGuire Transport Ltd is a private company, limited by shares, registered in England and Wales, registration number 08503267, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 4).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £
At 01 May 2024 | 23,058 |  | 452,422 |  | 4,254 |  | 479,734
Additions | - |  | 70,500 |  | 571 |  | 71,071
Disposals | - |  | - |  | - |  | -
At 30 April 2025 | 23,058 |  | 522,922 |  | 4,825 |  | 550,805
Depreciation
At 01 May 2024 | 16,040 |  | 303,787 |  | 3,189 |  | 323,016
Charge for year | 1,755 |  | 54,783 |  | 409 |  | 56,947
On disposals | - |  | - |  | - |  | -
At 30 April 2025 | 17,795 |  | 358,570 |  | 3,598 |  | 379,963
Net book values
Closing balance as at 30 April 2025 | 5,263 |  | 164,352 |  | 1,227 |  | 170,842
Opening balance as at 01 May 2024 | 7,018 |  | 148,635 |  | 1,065 |  | 156,718
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 74,248 |  | 64,572
Other Debtors | 11,984 |  | -
| 86,232 |  | 64,572
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 13,661 |  | 20,100
Bank Loans & Overdrafts | 10,456 |  | 10,456
PAYE & Social Security | 3,333 |  | 639
Accrued Expenses | 182 |  | 182
Other Creditors | 20,342 |  | 20,342
Directors' Current Accounts | - |  | 3,000
VAT | - |  | 1,319
| 47,974 |  | 56,038
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 3,142 |  | 7,305
Obligations Under HP/Financial Leases | 156,183 |  | 100,588
| 159,325 |  | 107,893
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 17,164 |  | 17,164
| 17,164 |  | 17,164
8. | Share Capital Authorised 1 Ordinary share of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Ordinary share of £1.00 each | 1 |  | 1
| 1 |  | 1
2