Registration number: 03278546

BJD International Transport Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

BJD International Transport Ltd

Company Information

Directors

Mr R Slaney Mr AR Slaney

Company secretary

Mrs JM Slaney

Registered office

Spedition House Pike Road Industrial Estate Tilmanstone Dover Kent Kent CT15 4ND

BJD International Transport Ltd

(Registration number: 03278546)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	120,862	131,355
Current assets
Debtors	5	75,588	44,828
Cash at bank and in hand		158,634	165,685
		234,222	210,513
Creditors: Amounts falling due within one year	6	(67,887)	(51,367)
Net current assets		166,335	159,146
Total assets less current liabilities		287,197	290,501
Creditors: Amounts falling due after more than one year	6	(39,812)	(66,561)
Provisions for liabilities		(30,216)	(32,838)
Net assets		217,169	191,102
Capital and reserves
Called up share capital	7	101	101
Retained earnings		217,068	191,001
Shareholders' funds		217,169	191,102

For the financial year ending 30 April 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 July 2026 and signed on its behalf by:
 

......................................... Mr R Slaney Director

BJD International Transport Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Spedition House
Pike Road Industrial Estate
Tilmanstone
Dover Kent
Kent
CT15 4ND
England

These financial statements were authorised for issue by the Board on 1 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

BJD International Transport Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% reducing balance
Fixtures and fittings	15% reducing balance
Motor vehicles	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

BJD International Transport Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 3).

BJD International Transport Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2025	8,880	200,495	209,375
Additions	-	29,900	29,900
At 30 April 2026	8,880	230,395	239,275
Depreciation
At 1 May 2025	7,800	70,220	78,020
Charge for the year	348	40,045	40,393
At 30 April 2026	8,148	110,265	118,413
Carrying amount
At 30 April 2026	732	120,130	120,862
At 30 April 2025	1,080	130,275	131,355

5

Debtors

Current	2026 £	2025 £
Trade debtors	73,226	43,848
Prepayments	815	980
Other debtors	1,547	-
	75,588	44,828

6

Creditors

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	26,749	34,248
Trade creditors		6,604	2,675
Other related parties		-	4,004
Taxation and social security		2,386	1,410
Other creditors		32,148	9,030
		67,887	51,367

Creditors due within one year include secured net obligations under finance lease and hire purchase contracts of £24,248 (2025 - £24,248).

BJD International Transport Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	39,812	66,561