CK Courier Solutions Ltd

Contents

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

CK Courier Solutions Ltd

Company Information

Directors

Mrs Michelle Gearing Mr Kelvin Paul Gearing

Registered office

Unit 21 Kirkby Bank Road Knowsley Industrial Park Liverpool Merseyside United Kingdom L33 7SY

Accountants

UHY Williamson Croft Chartered Certified Accountants Williamson Croft (Liverpool) Limited 1 Old Hall Street Liverpool L3 9HF

CK Courier Solutions Ltd

(Registration number: 08240541)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	206,122	123,855
Current assets
Debtors	5	91,881	104,752
Cash at bank and in hand		33,102	19,249
		124,983	124,001
Creditors: Amounts falling due within one year	6	(127,325)	(86,563)
Net current (liabilities)/assets		(2,342)	37,438
Total assets less current liabilities		203,780	161,293
Creditors: Amounts falling due after more than one year	6	(69,354)	(28,082)
Net assets		134,426	133,211
Capital and reserves
Called up share capital		100	100
Retained earnings		134,326	133,111
Shareholders' funds		134,426	133,211

For the financial year ending 31 October 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 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 and 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 24 July 2026 and signed on its behalf by:
 

......................................... Mrs Michelle Gearing Director

CK Courier Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

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:
Unit 21 Kirkby Bank Road
Knowsley Industrial Park
Liverpool
Merseyside
L33 7SY
United Kingdom

These financial statements were authorised for issue by the Board on 24 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.

Summary of disclosure exemptions

The accounts do not include a cash flow statement because the company, as a small reporting entity, is exempt from the requirements to prepare such a statement.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the 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 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.

CK Courier Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

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.

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
Fixtures & Fittings	Straight Line 20%
Plant & Machinery	Straight Line 20%
Computer Equipment	Straight Line 20%
Motor Vehicles	Straight Line 20%

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 debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

CK Courier Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

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.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

CK Courier Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 19 (2024 - 14).

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 November 2024	546	7,582	5,345	223,298	236,771
Additions	-	-	901	131,486	132,387
Disposals	-	-	-	(35,549)	(35,549)
At 31 October 2025	546	7,582	6,246	319,235	333,609
Depreciation
At 1 November 2024	139	4,492	3,841	104,444	112,916
Charge for the year	109	1,517	945	47,549	50,120
Eliminated on disposal	-	-	-	(35,549)	(35,549)
At 31 October 2025	248	6,009	4,786	116,444	127,487
Carrying amount
At 31 October 2025	298	1,573	1,460	202,791	206,122
At 31 October 2024	407	3,090	1,504	118,854	123,855

5

Debtors

Current	2025 £	2024 £
Trade debtors	91,881	104,752
	91,881	104,752

CK Courier Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6

Creditors

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		65,143	29,257
Trade creditors		1,388	7,063
Taxation and social security		55,701	43,626
Accruals and deferred income		3,875	4,580
Other creditors		1,218	2,037
		127,325	86,563