REGISTERED NUMBER: 07753594 (England and Wales)

Secartransport Limited

Unaudited Financial Statements for the Year Ended 30 September 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

S B Earith

L J Earith

Registered office:

Cragwood

6A The Dene

Hurst Green

Clitheroe

BB7 9QF

Registered number:

07753594 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Intangible assets

4

50,000

50,000

Tangible assets

5

68,379

55,441

118,379

105,441

Current assets

Debtors

6

52,923

47,775

Cash at bank

1

865

52,924

48,640

Creditors

Amounts falling due within one year

7

95,059

74,767

Net current liabilities

(42,135

)

(26,127

)

Total assets less current liabilities

76,244

79,314

Creditors

Amounts falling due after more than one year

8

(69,698

)

(65,959

)

Provisions for liabilities

9

(3,298

)

(12,442

)

Net assets

3,248

913

Capital and reserves

Called up share capital

10

100

100

Retained earnings

3,148

813

Shareholders' funds

3,248

913

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 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 21 May 2026 and were signed on its behalf by:

S B Earith - Director

1.	Statutory information

Secartransport 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 represents the total invoice value, excluding Value Added Tax, of vehicle transportation and delivery services provided by the company during the year.

Goodwill

Amortisation of goodwill has not been provided for by the company as in the opinion of the directors it has an indefinite useful economic life. This accounting policy departs from the requirements of FRS 102 to amortise goodwill over a finite period. The effect of the departure is that amortisation as required by the requrements of FRS 102 has not been accounted for. If amortisation had been accounted for the charge for the year would have amounted to £5,000 and the profit for the year reduced accordingly.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	Employees and directors

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

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 October 2024

and 30 September 2025

50,000

Net book value

At 30 September 2025

50,000

At 30 September 2024

50,000

5.	Tangible fixed assets

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

Cost

At 1 October 2024

2,372

133,436

135,808

Additions

-

41,545

41,545

Disposals

-

(13,500

)

(13,500

)

At 30 September 2025

2,372

161,481

163,853

Depreciation

At 1 October 2024

2,281

78,086

80,367

Charge for year

19

21,615

21,634

Eliminated on disposal

-

(6,527

)

(6,527

)

At 30 September 2025

2,300

93,174

95,474

Net book value

At 30 September 2025

72

68,307

68,379

At 30 September 2024

91

55,350

55,441

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

6,877

10,028

Other debtors

46,046

37,747

52,923

47,775

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans

28,045

8,683

Hire purchase contracts

20,574

22,052

Trade creditors

25,805

23,210

Taxation and social security

6,558

6,744

Other creditors

14,077

14,078

95,059

74,767

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

33,529

42,100

Hire purchase contracts

36,169

23,859

69,698

65,959

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

3,333

8,333

9.	Provisions for liabilities

2025

2024

£

£

Deferred tax

3,298

12,442

Deferred

tax

£

Balance at 1 October 2024

12,442

Credit to Statement of Income and Retained Earnings during year

(9,144

)

Balance at 30 September 2025

3,298

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

11.	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

£

£

S B Earith and L J Earith

Balance outstanding at start of year

24,753

38,239

Amounts advanced

53,871

85,695

Amounts repaid

(50,255

)

(99,181

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

28,369

24,753