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Company Registration No. 08276017 (England and Wales)
M&B (Logistics) Ltd Unaudited accounts for the year ended 31 October 2025
M&B (Logistics) Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
M&B (Logistics) Ltd Company Information for the year ended 31 October 2025
Directors
Adrian Moss Peter Hodgson Arron Moss
Secretary
Adrian Newell
Company Number
08276017 (England and Wales)
Registered Office
10 Tridax Business Park Honeywood Parkway Dover Kent CT16 3QX United Kingdom
Accountants
Westcourt Accountancy Services Ltd 10 Tridax Business Centre Honeywood Parkway Dover Kent CT16 3QX
- 3 -
M&B (Logistics) Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
653,629 
506,664 
Current assets
Debtors
5
494,512 
504,494 
Cash at bank and in hand
444,274 
324,953 
938,786 
829,447 
Creditors: amounts falling due within one year
6
(941,524)
(591,433)
Net current (liabilities)/assets
(2,738)
238,014 
Total assets less current liabilities
650,891 
744,678 
Creditors: amounts falling due after more than one year
7
(281,253)
(224,161)
Provisions for liabilities
Deferred tax
(131,706)
(81,142)
Net assets
237,932 
439,375 
Capital and reserves
Called up share capital
8
100 
100 
Revaluation reserve
68,500 
68,500 
Profit and loss account
169,332 
370,775 
Shareholders' funds
237,932 
439,375 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by
Adrian Moss Director Company Registration No. 08276017
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M&B (Logistics) Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
M&B (Logistics) Ltd is a private company, limited by shares, registered in England and Wales, registration number 08276017. The registered office is 10 Tridax Business Park, Honeywood Parkway, Dover, Kent, CT16 3QX, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
25%
Computer equipment
50%
Other tangible fixed assets
25%
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
M&B (Logistics) Ltd Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
5,200 
780,088 
2,323 
787,611 
Additions
29,845 
344,374 
2,083 
376,302 
Disposals
- 
(61,900)
- 
(61,900)
At 31 October 2025
35,045 
1,062,562 
4,406 
1,102,013 
Depreciation
At 1 November 2024
2,612 
276,707 
1,628 
280,947 
Charge for the year
2,020 
209,679 
765 
212,464 
On disposals
- 
(45,027)
- 
(45,027)
At 31 October 2025
4,632 
441,359 
2,393 
448,384 
Net book value
At 31 October 2025
30,413 
621,203 
2,013 
653,629 
At 31 October 2024
2,588 
503,381 
695 
506,664 
2025 
2024 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
538,928 
- 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
393,124 
345,694 
Accrued income and prepayments
101,388 
95,274 
Other debtors
- 
48,526 
494,512 
489,494 
Amounts falling due after more than one year
Other debtors
- 
15,000 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,177 
3,314 
VAT
177,638 
142,305 
Obligations under finance leases and hire purchase contracts
257,675 
172,575 
Trade creditors
355,270 
253,438 
Taxes and social security
126,065 
18,386 
Loans from directors
18,636 
1,415 
Accruals
1,063 
- 
941,524 
591,433 
- 6 -
M&B (Logistics) Ltd Notes to the Accounts for the year ended 31 October 2025
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
281,253 
224,161 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Operating lease commitments
2025 
2024 
£ 
£ 
At 31 October 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
257,675 
- 
Later than one year and not later than five years
281,253 
- 
538,928 
- 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Adrian Moss
2,931 
- 
- 
2,931 
2,931 
- 
- 
2,931 
11
Transactions with related parties
The company used the services of the following companies, who the directors have an interest in: M&B (Felixstowe) Ltd - Adrian Moss Customer - £558301 Supplier - £585 Swift Rescue and Swift Rescue Ltd - Peter Hodgson Supplier - £231 M&B Chilled Distribution Ltd - Adrian Moss and Arron Moss Customer - £2582 Transactions are at current market rates
12
Average number of employees
During the year the average number of employees was 31 (2024: 27).
- 7 -