ARRON TRANSPORT LIMITED


Director	MENGHRA, Arun


Company Secretary	KALSI, Neesha


Registered Address	17 Lowlands Avenue
	Wolverhampton
	WV6 9PA


Registered Number	05536088 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		7,468		9,958
			7,468		9,958
Current assets
Debtors	4	19,807		11,819
Cash at bank and on hand		5,890		7,717
		25,697		19,536
Creditors amounts falling due within one year	5	(26,869)		(15,427)
Net current assets (liabilities)			(1,172)		4,109
Total assets less current liabilities			6,296		14,067
Creditors amounts falling due after one year	6		(3,033)		(5,396)
Provisions for liabilities	7		(1,419)		(1,892)
Net assets			1,844		6,779
Capital and reserves
Profit and loss account			1,844		6,779
Shareholders' funds			1,844		6,779

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 23 May 2026, and are signed on its behalf by:

MENGHRA, Arun
Director
Registered Company No. 05536088

ARRON TRANSPORT LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Vehicles	25

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 September 24	24,175	349	24,524
At 31 August 25	24,175	349	24,524
Depreciation and impairment
At 01 September 24	14,217	349	14,566
Charge for year	2,490	-	2,490
At 31 August 25	16,707	349	17,056
Net book value
At 31 August 25	7,468	-	7,468
At 31 August 24	9,958	-	9,958

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	19,807	11,686
Prepayments and accrued income	-	133
Total	19,807	11,819

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	249	-
Bank borrowings and overdrafts	4,080	4,392
Taxation and social security	10,799	10,855
Accrued liabilities and deferred income	11,741	180
Total	26,869	15,427

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	3,033	5,396
Total	3,033	5,396

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	1,419	1,892
Total	1,419	1,892