Cargosave Consultants Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12159383

Cargosave Consultants Limited

Filleted Unaudited Financial Statements

For the year ended

31 August 2025

Cargosave Consultants Limited

Financial Statements

Year ended 31 August 2025

Contents	Pages

Statement of financial position	1 to 2

Notes to the financial statements	3 to 6

Cargosave Consultants Limited

Statement of Financial Position

31 August 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		2,809	1,197

Current assets

Debtors	6	41,938	40,651
Cash at bank and in hand		131,842	132,511
		---------	---------
		173,780	173,162

Creditors: amounts falling due within one year	7	67,588		81,297
		---------		---------
Net current assets			106,192	91,865
			---------	--------
Total assets less current liabilities			109,001	93,062
			---------	--------
Net assets			109,001	93,062
			---------	--------

Capital and reserves

Called up share capital	8	2	2
Profit and loss account		108,999	93,060
		---------	--------
Shareholders funds		109,001	93,062
		---------	--------

These 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 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 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 financial statements .

Cargosave Consultants Limited

Statement of Financial Position (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 19 May 2026 , and are signed on behalf of the board by:

Mr Glyn Leslie Smith

Director

Company registration number: 12159383

Cargosave Consultants Limited

Notes to the 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 Romalco House, 49 Guildford Road, Bagshot, England, GU19 5NG.

2. Statement of compliance

These 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 financial statements have been prepared on the historical cost basis. The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

Trade receivables

Trade receivables do not carry any interest and are stated at their original invoice value as reduced by appropriate allowances for estimated irrecoverable amounts.

Trade payables

Trade payables do not carry any interest and are stated at their original invoice value.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Income tax

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. In this case, tax is recognised in other comprehensive income. 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. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

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:

Short leasehold property	-	Straight line over 5 years
Fixtures, fittings and equipment	-	Straight line over 3 years

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Tangible assets

	Short leasehold property	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 September 2024	–	32,307	32,307
Additions	2,380	–	2,380
Disposals	–	( 2,506)	( 2,506)
	-------	--------	--------
At 31 August 2025	2,380	29,801	32,181
	-------	--------	--------
Depreciation
At 1 September 2024	–	31,110	31,110
Charge for the year	66	702	768
Disposals	–	( 2,506)	( 2,506)
	-------	--------	--------
At 31 August 2025	66	29,306	29,372
	-------	--------	--------
Carrying amount
At 31 August 2025	2,314	495	2,809
	-------	--------	--------
At 31 August 2024	–	1,197	1,197
	-------	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	11,929	30,942
Other debtors	30,009	9,709
	--------	--------
	41,938	40,651
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	45,208	57,555
Social security and other taxes	19,397	20,556
Other creditors	2,983	3,186
	--------	--------
	67,588	81,297
	--------	--------

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	2	2	2	2
	----	----	----	----

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	–	5,671
	----	-------

10. 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 & Mrs Smith	7,354	28,673	( 7,812)	28,215
	-------	--------	-------	--------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr & Mrs Smith	235	26,535	( 19,416)	7,354
	----	--------	--------	-------

An amount of £506 (2024 - Nil) based on the official rate of interest on beneficial loan of 2.25% & 3.75% (2024 - Nil) was charged on the loan to the directors.

11. Related party transactions

The company entered into the following related party transactions during the year:

Nature of Relationship	Transaction Type	2025	2024
		£

	Other related party controlled by a director	Balance due to/(from)	Nil	(292)

	Directors and shareholders	Balance due to/(from)	(28,215)	(7,354)

An amount of £506 (2024 - Nil) based on the official rate of interest on beneficial loan of 2.25% & 3.75% (2024 - Nil) was charged on the loan to the directors and shareholders.