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Registration number: 09730752

Freightmaster Blending & Warehousing Limited
Filleted Unaudited Financial Statements
for the Year Ended 31 March 2026

Freightmaster Blending & Warehousing Limited

Contents

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

Freightmaster Blending & Warehousing Limited

(Registration number: 09730752)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 5 | 122,399 | 131,911
Investment property | 6 | 409,689 | 409,689
|  | 532,088 | 541,600
Current assets |  |  |
Debtors | 7 | 176,214 | 212,115
Cash at bank and in hand |  | 153,440 | 63,937
|  | 329,654 | 276,052
Creditors: Amounts falling due within one year | 8 | (152,970) | (140,197)
Net current assets |  | 176,684 | 135,855
Total assets less current liabilities |  | 708,772 | 677,455
Provisions for liabilities |  | (34,564) | (36,262)
Net assets |  | 674,208 | 641,193
Capital and reserves |  |  |
Called up share capital | 9 | 619,750 | 619,750
Other reserves |  | 21,443 | 21,443
Retained earnings |  | 33,015 | -
Shareholders' funds |  | 674,208 | 641,193

For the financial year ending 31 March 2026 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.

Freightmaster Blending & Warehousing Limited

(Registration number: 09730752)
Balance Sheet as at 31 March 2026

Approved and authorised by the Board on 11 August 2026 and signed on its behalf by:

Mr R L Burton Director |  |

Freightmaster Blending & Warehousing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Station Yard
Station Road
Kirton Lindsey
Gainsborough
Lincolnshire
DN21 4BD

Registration number: 09730752

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and 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 and deferred 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.

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.

Freightmaster Blending & Warehousing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

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
Leasehold property | 3% straight line
Plant and machinery | 20% straight line
Motor vehicles | 20% straight line
Fixtures and fittings | 20% straight line
Computer equipment | 33% straight line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 20% straight line

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.

Freightmaster Blending & Warehousing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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.

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.

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.

3 | Staff numbers

The average number of persons employed by the company during the year was 4 (2025 - 4).

Freightmaster Blending & Warehousing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 April 2025 | 84,000 | 84,000
At 31 March 2026 | 84,000 | 84,000
Amortisation
At 1 April 2025 | 84,000 | 84,000
At 31 March 2026 | 84,000 | 84,000
Carrying amount
At 31 March 2026 | - | -
At 31 March 2025 | - | -

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2025 | 31,400 | 257,036 | 91,673 | 380,109
Additions | - | 54,250 | 50,849 | 105,099
Disposals | - | - | (77,849) | (77,849)
At 31 March 2026 | 31,400 | 311,286 | 64,673 | 407,359
Depreciation
At 1 April 2025 | 12,512 | 193,600 | 42,086 | 248,198
Charge for the year | 566 | 37,264 | 19,240 | 57,070
Eliminated on disposal | - | - | (20,308) | (20,308)
At 31 March 2026 | 13,078 | 230,864 | 41,018 | 284,960
Carrying amount
At 31 March 2026 | 18,322 | 80,422 | 23,655 | 122,399
At 31 March 2025 | 18,888 | 63,436 | 49,587 | 131,911

Included within the net book value of land and buildings above is £Nil (2025 - £Nil) in respect of freehold land and buildings and £18,322 (2025 - £18,888) in respect of long leasehold land and buildings.

Freightmaster Blending & Warehousing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6 | Investment properties

| 2026 £
At 1 April | 409,689
At 31 March | 409,689

There has been no valuation of investment property by an independent valuer.

7 | Debtors

Current | Note | 2026 £ | 2025 £
Trade debtors |  | 83,591 | 119,212
Amounts owed by related parties |  | 77,095 | 87,811
Prepayments |  | 15,528 | 5,092
|  | 176,214 | 212,115

8 | Creditors

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Trade payables |  | 42,667 | 74,825
Amounts due to related parties |  | 70,000 | -
Social security and other taxes |  | 35,231 | 58,953
Other payables |  | 5,072 | 6,419
|  | 152,970 | 140,197

9 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 619,750 | 619,750 | 619,750 | 619,750

10 | Reserves

The fair value reserve brought forward and carried forward is £21,443.