Barden Freight Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10082563

BARDEN FREIGHT LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 November 2025

BARDEN FREIGHT LIMITED

STATEMENT OF FINANCIAL POSITION

30 November 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		1,935,403		1,086,497

CURRENT ASSETS

Debtors	6	1,370,375	701,156
Cash at bank and in hand		208,407	79,098
		-------------	----------
		1,578,782	780,254

CREDITORS: amounts falling due within one year	7	2,131,502		1,247,392
		-------------		-------------
NET CURRENT LIABILITIES			552,720		467,138
			-------------		-------------
TOTAL ASSETS LESS CURRENT LIABILITIES			1,382,683		619,359

CREDITORS: amounts falling due after more than one year	8		489,671		–

PROVISIONS	149,362	83,191
	-------------	----------
NET ASSETS	743,650	536,168
	-------------	----------

BARDEN FREIGHT LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 November 2025

	2025		2024
Note	£	£	£	£

CAPITAL AND RESERVES

Called up share capital	9	100	100
Profit and loss account		743,550	536,068
		----------	----------
SHAREHOLDERS FUNDS		743,650	536,168
		----------	----------

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.

For the year ending 30 November 2025 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 were approved by the board of directors and authorised for issue on 24 June 2026 , and are signed on behalf of the board by:

A M Tinker

Director

Company registration number: 10082563

BARDEN FREIGHT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Event House, 45 Coal Pit Lane, Lower Cumberworth, Huddersfield, West Yorkshire, HD8 8PL.

2. STATEMENT OF COMPLIANCE

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

Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements.

Revenue recognition

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

Current and deferred tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.

Tangible assets

Tangible assets are initially recorded at cost, and 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.

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:

Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	3 years straight line
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

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. For the purposes of impairment testing, 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 largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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 as a finance cost in profit or loss in the period it arises.

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 as a finance cost 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 36 (2024: 14 ).

5. TANGIBLE ASSETS

	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 December 2024	59,754	7,529	1,487,310	1,554,593
Additions	133,368	–	1,114,011	1,247,379
	----------	-------	-------------	-------------
At 30 November 2025	193,122	7,529	2,601,321	2,801,972
	----------	-------	-------------	-------------
Depreciation
At 1 December 2024	15,418	3,298	449,380	468,096
Charge for the year	32,856	2,404	363,213	398,473
	----------	-------	-------------	-------------
At 30 November 2025	48,274	5,702	812,593	866,569
	----------	-------	-------------	-------------
Carrying amount
At 30 November 2025	144,848	1,827	1,788,728	1,935,403
	----------	-------	-------------	-------------
At 30 November 2024	44,336	4,231	1,037,930	1,086,497
	----------	-------	-------------	-------------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	1,222,790	538,828
Other debtors	147,585	162,328
	-------------	----------
	1,370,375	701,156
	-------------	----------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	571,606	407,696
Amounts owed to group undertakings and undertakings in which the company has a participating interest	1,015,280	775,348
Social security and other taxes	54,433	57,048
Other creditors	490,183	7,300
	-------------	-------------
	2,131,502	1,247,392
	-------------	-------------

8. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	489,671	–
	----------	----

9. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

10. CONTROLLING PARTY

The company's ultimate holding company is Barden Holdings (Yorkshire) Limited, a company incorporated in England. The address of the registered office is Event House, 45 Coal Pit Lane, Lower Cumberworth, Huddersfield, West Yorkshire, HD8 8PL.