Company registration number 07794980 (England and Wales)
CASCO LOGISTICS & MARKETING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
CASCO LOGISTICS & MARKETING LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
CASCO LOGISTICS & MARKETING LTD
BALANCE SHEET
AS AT 31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
35,445
41,836
Current assets
Debtors
5
17,380
13,154
Cash at bank and in hand
3,218
3,970
20,598
17,124
Creditors: amounts falling due within one year
6
(31,591)
(20,579)
Net current liabilities
(10,993)
(3,455)
Total assets less current liabilities
24,452
38,381
Creditors: amounts falling due after more than one year
7
(26,800)
(37,107)
Net (liabilities)/assets
(2,348)
1,274
Capital and reserves
Called up share capital
200
200
Profit and loss reserves
(2,548)
1,074
Total equity
(2,348)
1,274

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 28 July 2026
Mr C Speak
Director
Company Registration No. 07794980
CASCO LOGISTICS & MARKETING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

Casco Logistics & Marketing Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 20 Newerne Street, Lydney, Gloucestershire, GL15 5RA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

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

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
Now fully depreciated
Fixtures, fittings & equipment
25% Reducing Balance
Computer equipment
20% Reducing Balance
Motor vehicles
15% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

CASCO LOGISTICS & MARKETING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

CASCO LOGISTICS & MARKETING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Leases
As lessee

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

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.11
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

CASCO LOGISTICS & MARKETING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
4
Tangible fixed assets
Land and buildings Freehold
Fixtures, fittings & equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 November 2024 and 31 October 2025
10,889
8,593
15,089
58,433
93,005
Depreciation and impairment
At 1 November 2024
10,890
8,380
13,201
18,698
51,169
Depreciation charged in the year
-
0
54
377
5,960
6,391
At 31 October 2025
10,889
8,434
13,578
24,659
57,560
Carrying amount
At 31 October 2025
-
0
160
1,511
33,774
35,445
At 31 October 2024
-
0
215
1,887
39,734
41,836
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
5,019
163
Other debtors
12,361
12,991
17,380
13,154
CASCO LOGISTICS & MARKETING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
7,712
8,214
Trade creditors
7,548
2,786
Corporation tax
2,920
2,932
Other taxation and social security
2,181
1,949
Other creditors
11,230
4,698
31,591
20,579
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
7,712
Other creditors
26,800
29,395
26,800
37,107
2025-10-31 2024-11-01 false false false 28 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr C Speak 07794980 2024-11-01 2025-10-31 07794980 2025-10-31 07794980 2024-10-31 07794980 core:LandBuildings core:OwnedOrFreeholdAssets 2025-10-31 07794980 core:FurnitureFittings 2025-10-31 07794980 core:ComputerEquipment 2025-10-31 07794980 core:MotorVehicles 2025-10-31 07794980 core:LandBuildings core:OwnedOrFreeholdAssets 2024-10-31 07794980 core:FurnitureFittings 2024-10-31 07794980 core:ComputerEquipment 2024-10-31 07794980 core:MotorVehicles 2024-10-31 07794980 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 07794980 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 07794980 core:CurrentFinancialInstruments 2025-10-31 07794980 core:CurrentFinancialInstruments 2024-10-31 07794980 core:Non-currentFinancialInstruments 2025-10-31 07794980 core:Non-currentFinancialInstruments 2024-10-31 07794980 core:ShareCapital 2025-10-31 07794980 core:ShareCapital 2024-10-31 07794980 core:RetainedEarningsAccumulatedLosses 2025-10-31 07794980 core:RetainedEarningsAccumulatedLosses 2024-10-31 07794980 bus:Director1 2024-11-01 2025-10-31 07794980 core:LandBuildings core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 07794980 core:FurnitureFittings 2024-11-01 2025-10-31 07794980 core:ComputerEquipment 2024-11-01 2025-10-31 07794980 core:MotorVehicles 2024-11-01 2025-10-31 07794980 2023-11-01 2024-10-31 07794980 core:LandBuildings core:OwnedOrFreeholdAssets 2024-10-31 07794980 core:ComputerEquipment 2024-10-31 07794980 core:MotorVehicles 2024-10-31 07794980 2024-10-31 07794980 core:FurnitureFittings 2024-10-31 07794980 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 07794980 bus:FRS102 2024-11-01 2025-10-31 07794980 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 07794980 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 07794980 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP