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Registered Number: 03330634
England and Wales
C. & L. TRANSPORT LIMITED
Annual Report and Unaudited Financial Statements
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

C. & L. Transport Limited Contents Page For the year ended 31 March 2026
Balance sheet | 1
Notes to the financial statements | 2

C. & L. Transport Limited Balance Sheet As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 353,520 |  | 343,036
|  | 353,520 |  | 343,036
Current assets |  |  |
Stocks | 4 | 22,000 |  | 30,000
Debtors | 5 | 195,373 |  | 156,767
Cash at bank and in hand |  | 69,722 |  | 111,467
|  | 287,095 |  | 298,234
Creditors: amount falling due within one year | 6 | (382,095) |  | (407,164)
Net current assets |  | (95,000) |  | (108,930)
Total assets less current liabilities |  | 258,520 |  | 234,106
Creditors: amount falling due after more than one year | 7 | (64,414) |  | (49,248)
Provisions for liabilities | 8 | (67,169) |  | (65,177)
Net assets |  | 126,937 |  | 119,681
Capital and reserves |  |  |
Called up share capital | 9 | 1,000 |  | 1,000
Profit and loss account |  | 125,937 |  | 118,681
Shareholders' funds |  | 126,937 |  | 119,681
For the year ended 31 March 2026 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 accounts for the year in question in accordance with section 476. 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. These 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 profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 19 May 2026 and were signed on its behalf by:
------------------------------- C R M Hill Director
1

C. & L. Transport Limited Notes to the Financial Statements For the year ended 31 March 2026
General Information C. & L. Transport Limited is a private company, limited by shares, registered in England and Wales, registration number 03330634, registration address The Haulage Yard, Longcross, Zeals, Warminster, BA12 6LL. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges The finance element of the rental payment is charged to the profit and loss account on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using 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. 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 15% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 11 (2025 : 10).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 April 2025 | 790,096 |  | 1,831 |  | 791,927
Additions | 106,500 |  | - |  | 106,500
Disposals | (102,715) |  | - |  | (102,715)
At 31 March 2026 | 793,881 |  | 1,831 |  | 795,712
Depreciation
At 01 April 2025 | 448,162 |  | 729 |  | 448,891
Charge for year | 54,641 |  | 1,102 |  | 55,743
On disposals | (62,442) |  | - |  | (62,442)
At 31 March 2026 | 440,361 |  | 1,831 |  | 442,192
Net book values
Closing balance as at 31 March 2026 | 353,520 |  | - |  | 353,520
Opening balance as at 01 April 2025 | 341,934 |  | 1,102 |  | 343,036
4. | Stocks
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Stocks | 22,000 |  | 30,000
| 22,000 |  | 30,000
5. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Debtors | 191,675 |  | 172,957
Provision for Doubtful Debts | 0 |  | (19,338)
Corporation Tax | 290 |  | 0
| 191,965 |  | 153,619
5. | Debtors: amounts falling due after one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Prepayments | 3,408 |  | 3,148
| 3,408 |  | 3,148
6. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Creditors | 37,614 |  | 44,233
Corporation Tax | 0 |  | 343
PAYE & Social Security | 5,984 |  | 10,901
Accrued Expenses | 3,825 |  | 3,702
Obligations under HP/Financial Leases | 64,782 |  | 52,357
Director: C R M Hill | 242,000 |  | 272,000
VAT | 27,890 |  | 23,628
| 382,095 |  | 407,164
7. | Creditors: amount falling due after more than one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Obligations Under HP/Financial Leases | 64,414 |  | 49,248
| 64,414 |  | 49,248
8. | Provisions for liabilities
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Deferred Tax | 67,169 |  | 65,177
| 67,169 |  | 65,177
9. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
500 Class A shares of £1.00 each | 500 |  | 500
500 Class B shares of £1.00 each | 500 |  | 500
| 1,000 |  | 1,000
10. | Advances and Credits Loans from related parties The loan from key management to the company is interest free and is repayable on demand.
Current year (2026)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Loans from related parties | 272,000 |  | 0 |  | 0 |  | 30,000 |  | 0 |  | 0 |  | 242,000
| 272,000 |  | 0 |  | 0 |  | 30,000 |  | 0 |  | 0 |  | 242,000
Previous year (2025)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Loans from related parties | 192,000 |  | 80,000 |  | 0 |  | 0 |  | 0 |  | 0 |  | 272,000
| 192,000 |  | 80,000 |  | 0 |  | 0 |  | 0 |  | 0 |  | 272,000
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