ANJON FREIGHT SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Lee

J A O'Neill

R Hyland

REGISTERED OFFICE:

Suite 302 Cotton Exchange Building

Bixteth Street

Liverpool

L3 9LQ

REGISTERED NUMBER:

01280006 (England and Wales)

ACCOUNTANTS:

Wilkinson and Partners

Suite 1.07

International Dev. Centre

Valley Road

Ilkley

West Yorkshire

LS29 8AL

FIXED ASSETS

Tangible assets

4

51,977

55,042

CURRENT ASSETS

Debtors

5

698,952

600,346

Cash at bank

68,804

108,599

767,756

708,945

CREDITORS

Amounts falling due within one year

6

393,468

408,448

NET CURRENT ASSETS

374,288

300,497

TOTAL ASSETS LESS CURRENT LIABILITIES

426,265

355,539

PROVISIONS FOR LIABILITIES

7

12,474

12,660

NET ASSETS

413,791

342,879

CAPITAL AND RESERVES

Called up share capital

8

4,000

4,000

Retained earnings

409,791

338,879

SHAREHOLDERS' FUNDS

413,791

342,879

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13th April 2026 and were signed on its behalf by:

D Lee - Director

1.	STATUTORY INFORMATION

Anjon Freight Services 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.

Plant and machinery

-

10% on reducing balance

Motor vehicles

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 31st December 2024

63,208

44,469

107,677

Additions

2,377

-

2,377

At 30th December 2025

65,585

44,469

110,054

DEPRECIATION

At 31st December 2024

49,139

3,496

52,635

Charge for year

1,370

4,072

5,442

At 30th December 2025

50,509

7,568

58,077

NET BOOK VALUE

At 30th December 2025

15,076

36,901

51,977

At 30th December 2024

14,069

40,973

55,042

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

357,171

391,357

Amounts owed by group undertakings

300,500

174,253

VAT

23,104

16,298

Prepayments

18,177

18,438

698,952

600,346

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

375,888

402,275

Tax

9,792

-

Social security and other taxes

6,683

5,395

Other creditors

1,105

778

393,468

408,448

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

12,474

12,660

Deferred

tax

£

Balance at 31st December 2024

12,660

Credit to Statement of Income and Retained Earnings during year

(186

)

Balance at 30th December 2025

12,474

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

4,000

Ordinary

1

4,000

4,000

9.	CONTINGENT LIABILITIES

The company act as guarantor in respect of a premises lease in the name of Economy Packing Limited. The lease is £79,064 per annum (future rent reviews are possible) plus services charges and expires in August 2033.