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Registered number: 09772683 FORWARD TRUCKING SERVICES (LOGISTICS) LTD FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
FORWARD TRUCKING SERVICES (LOGISTICS) LTD REGISTERED NUMBER: 09772683 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 541,517 |  | 100 |
Cash at bank and in hand |  | 249 |  | - |
|  | 541,766 |  | 100 |
Creditors: amounts falling due within one year | 6 | (532,440) |  | - |
Net current assets |  |  | 9,326 |  | 100
Total assets less current liabilities |  |  | 9,326 |  | 100
Net assets |  |  | 9,326 |  | 100
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 9,226 |  | -
|  |  | 9,326 |  | 100
The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ P Samuel
Director
Date: 21 July 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
FORWARD TRUCKING SERVICES (LOGISTICS) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Forward Trucking Services Ltd is a private company limited by shares incorporated in England and Wales. The address of the registered office is 6 Old Parkbury Lane, Colney Street, St Albans, Hertfordshire, AL2 2DLA and its registration number is 09772683. The Company's principal activity is that of freight transport by road. The financial statements are presented in sterling which is the functional currency of the Company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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.
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis, which assumes that the Company will continue in operational existence for the foreseeable future, being at least 12 months from the date of approval of these financial statements. During the year, the Company has experienced cashflow pressures which have impacted its ability to meet liabilities as they fall due. These have primarily arisen from the ongoing servicing of debt within the group related to the MBO. The directors review cashflow forecasts in the short, medium and long term to ensure all future payments can either be made on time or that arrangements have been made with creditors to extend credit terms. In assessing the appropriateness of the going concern basis, the directors have carefully considered these cashflow forecasts and constraints together with the growth the group is experiencing and the wider current economic conditions. The directors have also taken into account the continued financial support available from the parent company, FTS Group Holdings Ltd. The parent has confirmed that, in the event the Company is unable to settle its liabilities as they fall due, it will provide the necessary financial support to enable the Company to continue trading. There can be no certainty in relation to these matters. However, the directors consider it appropriate to prepare the financial statements on the going concern basis. Page 2
FORWARD TRUCKING SERVICES (LOGISTICS) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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FORWARD TRUCKING SERVICES (LOGISTICS) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 59,117 | -
| Amounts owed by group undertakings | 482,400 | 100
|  | 541,517 | 100
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 249 | -
|  | 249 | -
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,488 | -
| Amounts owed to group undertakings | 450,000 | -
| Other taxation and social security | 80,952 | -
|  | 532,440 | -
| Invoicing discount facility is secured by fixed and floating charges over the assets of the company.
7. | Controlling party
The Company's immediate parent company is FTS Group Holdings Ltd, a company registered in England and Wales. The Company's ultimate parent company and controlling party is Pantrad Ltd, a company registered in England and Wales.
8. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 21 July 2026 by Louise Cherry ACA (Senior statutory auditor) on behalf of Hillier Hopkins LLP.
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