AMV Couriers Limited 31/03/2026 iXBRL

Company registration number: 09404904

AMV Couriers Limited

Unaudited filleted financial statements

31 March 2026

AMV Couriers Limited

Contents

Directors and other information

Directors report

Accountant's report

Statement of financial position

Notes to the financial statements

AMV Couriers Limited

Directors and other information


	Directors	Mrs H Footitt
		Mr S Footitt
		Mr D Tranter


	Company number	09404904


	Registered office	79 Lane Green Road
		Codsall
		Wolverhampton
		WV8 1LS


	Business address	79 Lane Green Road
		Codsall
		Wolverhampton
		WV8 1LS


	Accountant	Jones and Co
		11b Newton Court
		Pendeford Business Park
		Wolverhampton
		WV9 5HB

AMV Couriers Limited

Directors report

Year ended 31 March 2026

The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2026.

Directors

The directors who served the company during the year were as follows:

Mrs H Footitt

Mr S Footitt

Mr D Tranter

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 26 May 2026 and signed on behalf of the board by:

Mrs H Footitt

Director

AMV Couriers Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of AMV Couriers Limited

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of AMV Couriers Limited for the year ended 31 March 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants , I am subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of AMV Couriers Limited, as a body, in accordance with the terms of my engagement letter. My work has been undertaken solely to prepare for your approval the financial statements of AMV Couriers Limited and state those matters that we have agreed to state to the board of directors of AMV Couriers Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than AMV Couriers Limited and its board of directors as a body for my work or for this report.

It is your duty to ensure that AMV Couriers Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of AMV Couriers Limited. You consider that AMV Couriers Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of AMV Couriers Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Jones and Co

11b Newton Court

Pendeford Business Park

Wolverhampton

WV9 5HB

26 May 2026

AMV Couriers Limited

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	64,688		99,143
		_______		_______
			64,688		99,143

Current assets
Debtors	7	174,505		210,216
Cash at bank and in hand		478,739		363,622
		_______		_______
		653,244		573,838
Creditors: amounts falling due
within one year	8	( 207,438)		( 180,020)
		_______		_______
Net current assets			445,806		393,818
			_______		_______
Total assets less current liabilities			510,494		492,961

Creditors: amounts falling due
after more than one year	9		( 8,309)		( 20,386)

Provisions for liabilities			( 16,172)		( 24,786)

			_______		_______
Net assets			486,013		447,789
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			485,913		447,689
			_______		_______
Shareholders funds			486,013		447,789
			_______		_______

For the year ending 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 26 May 2026 , and are signed on behalf of the board by:

Mrs H Footitt

Director

Company registration number: 09404904

AMV Couriers Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 79 Lane Green Road, Codsall, Wolverhampton, WV8 1LS.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Motor vehicles	-	33 %	straight line
Fittings fixtures and equipment	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2025: 5 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 April 2025 and 31 March 2026	20,000	20,000
	_______	_______
Amortisation
At 1 April 2025 and 31 March 2026	20,000	20,000
	_______	_______
Carrying amount
At 31 March 2026	-	-
	_______	_______
At 31 March 2025	-	-
	_______	_______

6. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 April 2025	13,691	183,601	197,292
Additions	-	16,750	16,750
Disposals	-	( 23,450)	( 23,450)
	_______	_______	_______
At 31 March 2026	13,691	176,901	190,592
	_______	_______	_______
Depreciation
At 1 April 2025	12,688	85,461	98,149
Charge for the year	251	33,391	33,642
Disposals	-	( 5,887)	( 5,887)
	_______	_______	_______
At 31 March 2026	12,939	112,965	125,904
	_______	_______	_______
Carrying amount
At 31 March 2026	752	63,936	64,688
	_______	_______	_______
At 31 March 2025	1,003	98,140	99,143
	_______	_______	_______

7. Debtors

	2026	2025
	£	£
Trade debtors	173,227	191,284
Other debtors	1,278	18,932
	_______	_______
	174,505	210,216
	_______	_______

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	-	6,000
Trade creditors	98,714	87,767
Corporation tax	53,186	46,705
Social security and other taxes	30,600	26,120
Other creditors	24,938	13,428
	_______	_______
	207,438	180,020
	_______	_______

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	8,309	20,386
	_______	_______