REGISTERED NUMBER: 14352913 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

RMS Freight Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M A Loughlin

S A Smith

R M Tyler

REGISTERED OFFICE:

2 Maple Court

Davenport Street

Macclesfield

Cheshire

SK10 1JE

REGISTERED NUMBER:

14352913 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Ltd

Chartered Accountants

2 Maple Court

Davenport Street

Macclesfield

Cheshire

SK10 1JE

FIXED ASSETS

Tangible assets

4

106

191

CURRENT ASSETS

Debtors

5

542,150

406,440

Cash at bank

3,777

17,869

545,927

424,309

CREDITORS

Amounts falling due within one year

6

401,003

291,867

NET CURRENT ASSETS

144,924

132,442

TOTAL ASSETS LESS CURRENT LIABILITIES

145,030

132,633

CAPITAL AND RESERVES

Called up share capital

7

3

1

Retained earnings

145,027

132,632

SHAREHOLDERS' FUNDS

145,030

132,633

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

M A Loughlin - Director

R M Tyler - Director

S A Smith - Director

1.	STATUTORY INFORMATION

RMS Freight 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Fixtures & Fittings - 33% straight line

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.

Share capital

Ordinary shares are classed as equity.

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

255

DEPRECIATION

At 1 October 2024

64

Charge for year

85

At 30 September 2025

149

NET BOOK VALUE

At 30 September 2025

106

At 30 September 2024

191

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

282,190

258,082

Other debtors

259,960

148,358

542,150

406,440

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade creditors

203,862

168,320

Taxation and social security

70,319

108,622

Other creditors

126,822

14,925

401,003

291,867

7.	CALLED UP SHARE CAPITAL

Allocated, issued and fully paid:

Number:

Class

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

-

1

3,333

Ordinary

£0.001

3.33

-

3.33

1

On 22 April 2025, 1 Ordinary share of £1.00 was sub-divided into 1,000 £0.001 shares.

On 13 May 2025 the company issued 2,333 share options and these were exercised on the same day therefore, 2,333 Ordinary shares of £0.001 each were allotted and fully paid for cash at par.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

as restated

£

£

M A Loughlin

Balance outstanding at start of year

40,374

23,441

Amounts advanced

49,532

65,372

Amounts repaid

(34,075

)

(48,439

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

55,831

40,374

R M Tyler

Balance outstanding at start of year

55,984

33,556

Amounts advanced

57,534

86,414

Amounts repaid

(37,276

)

(63,986

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

76,242

55,984

S A Smith

Balance outstanding at start of year

44,315

49,096

Amounts advanced

58,802

67,902

Amounts repaid

(33,442

)

(72,683

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

69,675

44,315

The above loans are unsecured and repayable on demand. Interest has been charged at the official rate.