Dane Waldron Logistics - Filleted accounts

Registered number

10904056

Dane Waldron Logistics

Filleted Accounts

31 August 2025

Dane Waldron Logistics
Registered number:		10904056
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		568,493			643,014

Current assets
Debtors	4	360,246			398,985
Cash at bank and in hand		136,308			132,193
		496,554			531,178

Creditors: amounts falling due within one year	5	(435,062)			(457,363)

Net current assets			61,492			73,815

Total assets less current liabilities			629,985			716,829

Creditors: amounts falling due after more than one year	6		(154,450)			(290,995)

Provisions for liabilities			(102,784)			(91,730)


Net assets			372,751			334,104

Capital and reserves
Called up share capital			100			100
Profit and loss account			372,651			334,004

Shareholders' funds			372,751			334,104

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D P Waldron
Director
Approved by the board on 29 May 2026

Dane Waldron Logistics
Notes to the Accounts
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
	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	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:

	Leasehold land and buildings			over the lease term
	Motor fleet			25% reducing balance
	Fixtures, fittings, tools and equipment			25% reducing balance

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					16		19


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 September 2024	3,491		33,984		1,101,918		1,139,393
	Additions	68,421		712		160,489		229,622
	Disposals	-		-		(239,716)		(239,716)
	At 31 August 2025	71,912		34,696		1,022,691		1,129,299

	Depreciation
	At 1 September 2024	699		17,132		478,548		496,379
	Charge for the year	7,400		2,634		139,095		149,129
	On disposals	-		-		(84,702)		(84,702)
	At 31 August 2025	8,099		19,766		532,941		560,806

	Net book value
	At 31 August 2025	63,813		14,930		489,750		568,493
	At 31 August 2024	2,792		16,852		623,370		643,014


4	Debtors					2025		2024
£							£

	Trade debtors					326,323		368,938
	Other debtors					33,923		30,047
						360,246		398,985


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					10,000		10,000
	Obligations under finance lease and hire purchase contracts					163,063		157,038
	Trade creditors					170,893		144,505
	Taxation and social security costs					40,206		50,347
	Other creditors					50,900		95,473
						435,062		457,363


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		10,000
	Obligations under finance lease and hire purchase contracts					154,450		280,995
						154,450		290,995


7	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					215,000		275,000


8	Other information

	Dane Waldron Logistics is a private company limited by shares and incorporated in England and Wales. Its registered office is:
	Unit 10 Magnus
	Tame Valley Industrial Estate
	Wilnecote
	Tamworth
	B77 5BY