Tabs Logistics Limited - Filleted accounts

Registered number

13801231

Tabs Logistics Limited

Filleted Accounts

31 December 2025

Tabs Logistics Limited
Registered number:		13801231
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		194,071			145,148

Current assets
Debtors	4	361,392			377,807
Cash at bank and in hand		319,501			344,502
		680,893			722,309

Creditors: amounts falling due within one year	5	(214,195)			(243,088)

Net current assets			466,698			479,221

Net assets			660,769			624,369

Capital and reserves
Called up share capital			102			102
Profit and loss account			660,667			624,267

Shareholders' funds			660,769			624,369

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P C Tabner
Director
Approved by the board on 4 August 2026

Tabs Logistics Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	15% reducing balance basis
	Fixtures, fittings, tools and equipment	33% reducing balance basis
	Motor vehicles	15% reducing balance basis

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			6		4


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	152,245		28,600		180,845
	Additions	35,432		59,023		94,455
	At 31 December 2025	187,677		87,623		275,300

	Depreciation
	At 1 January 2025	30,939		4,758		35,697
	Charge for the year	24,816		20,716		45,532
	At 31 December 2025	55,755		25,474		81,229

	Net book value
	At 31 December 2025	131,922		62,149		194,071
	At 31 December 2024	121,306		23,842		145,148


4	Debtors			2025		2024
£					£

	Trade debtors			330,160		308,758
	Other debtors			31,232		69,049
				361,392		377,807


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			-		1,350
	Trade creditors			68,496		60,446
	Taxation and social security costs			141,132		177,905
	Other creditors			4,567		3,387
				214,195		243,088


6	Other information

	Tabs Logistics Limited is a private company limited by shares and incorporated in England. Its registered office is:
	River Bank House
	65A Bishopstoke Road
	Eastleigh
	Hampshire
	SO50 6BF