REGISTERED NUMBER: 11339611 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

ANDREW SHEARD LOGISTICS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A J Sheard

REGISTERED OFFICE:

4 Lock Keepers View

Sprotbrough

DONCASTER

DN5 7DX

REGISTERED NUMBER:

11339611 (England and Wales)

FIXED ASSETS

Tangible assets

4

412,376

227,420

CURRENT ASSETS

Stocks

6,499

4,585

Debtors

5

447,922

410,923

Cash at bank

401,852

303,599

856,273

719,107

CREDITORS

Amounts falling due within one year

6

409,355

482,289

NET CURRENT ASSETS

446,918

236,818

TOTAL ASSETS LESS CURRENT LIABILITIES

859,294

464,238

CREDITORS

Amounts falling due after more than one year

7

(136,436

)

(79,955

)

PROVISIONS FOR LIABILITIES

(103,094

)

-

NET ASSETS

619,764

384,283

CAPITAL AND RESERVES

Called up share capital

8

4

2

Retained earnings

619,760

384,281

SHAREHOLDERS' FUNDS

619,764

384,283

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 29 April 2026 and were signed by:

A J Sheard - Director

1.	STATUTORY INFORMATION

Andrew Sheard Logistics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

15% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 August 2024

172,475

163,500

335,975

Additions

61,752

185,735

247,487

Disposals

-

(32,000

)

(32,000

)

At 31 July 2025

234,227

317,235

551,462

DEPRECIATION

At 1 August 2024

71,825

36,730

108,555

Charge for year

21,659

29,060

50,719

Eliminated on disposal

-

(20,188

)

(20,188

)

At 31 July 2025

93,484

45,602

139,086

NET BOOK VALUE

At 31 July 2025

140,743

271,633

412,376

At 31 July 2024

100,650

126,770

227,420

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 August 2024

61,088

126,500

187,588

Additions

30,876

185,735

216,611

At 31 July 2025

91,964

312,235

404,199

DEPRECIATION

At 1 August 2024

22,431

15,813

38,244

Charge for year

8,500

28,419

36,919

At 31 July 2025

30,931

44,232

75,163

NET BOOK VALUE

At 31 July 2025

61,033

268,003

329,036

At 31 July 2024

38,657

110,687

149,344

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

405,393

369,312

Other debtors

42,529

41,611

447,922

410,923

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

87,379

36,755

Trade creditors

66,897

26,339

Taxation and social security

154,261

39,415

Other creditors

100,818

379,780

409,355

482,289

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

136,436

79,955

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

1

Ordinary A

£1

1

-

1

Ordinary B

£1

1

-

4

2

The following shares were issued during the year for cash at par :

1 Ordinary A share of £1

1 Ordinary B share of £1