Carreno Logistics Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13550130

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,721		3,091

			2,721		3,091
CURRENT ASSETS
Debtors	5	174,897		142,116
Cash at bank and in hand		168,495		78,645

		343,392		220,761
Creditors: Amounts Falling Due Within One Year	6	(167,350 )		(118,686 )

NET CURRENT ASSETS (LIABILITIES)			176,042		102,075

TOTAL ASSETS LESS CURRENT LIABILITIES			178,763		105,166

NET ASSETS			178,763		105,166

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			178,663		105,066

SHAREHOLDERS' FUNDS			178,763		105,166

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Carreno Logistics Ltd

Balance Sheet (continued)

As At 31 August 2025

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

Mr Jose Carreno

Director

30/04/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Carreno Logistics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13550130 . The registered office is Flat 4 , 14 Grove Road, Bristol,, United Kingdom, BS6 6UJ.

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.

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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:

Fixtures & Fittings	50% Straight Line
Computer Equipment	50% Straight Line

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

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.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 4)

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Carreno Logistics Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 September 2024	500	6,872	7,372
Additions	-	1,340	1,340

As at 31 August 2025	500	8,212	8,712

Depreciation
As at 1 September 2024	400	3,881	4,281
Provided during the period	-	1,710	1,710

As at 31 August 2025	400	5,591	5,991

Net Book Value
As at 31 August 2025	100	2,621	2,721

As at 1 September 2024	100	2,991	3,091

No Depreciation is charged in Year 1

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	165,458	138,894
Prepayments and accrued income	4,731	2,024
Other debtors (1)	50	-
VAT	4,658	1,148
Amounts owed by associates	-	50

	174,897	142,116

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	136,145	93,666
Corporation tax	25,205	20,955
Other taxes and social security	-	445
Other creditors	1,000	-
Accruals and deferred income	2,050	670
Amounts owed to related parties	2,950	2,950

	167,350	118,686

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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