2024-12-01 2025-11-30 2025-11-30 false 14491990 GUS LOGISTICS LTD 2026-08-14 false iso4217:GBP xbrli:pure 14491990 2024-11-30 14491990 2025-11-30 14491990 2024-12-01 2025-11-30 14491990 2023-11-30 14491990 2024-11-30 14491990 2023-12-01 2024-11-30 14491990 bus:SmallEntities 2024-12-01 2025-11-30 14491990 bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 14491990 bus:AbridgedAccounts 2024-12-01 2025-11-30 14491990 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 14491990 core:WithinOneYear 2025-11-30 14491990 core:AfterOneYear 2025-11-30 14491990 core:WithinOneYear 2024-11-30 14491990 core:AfterOneYear 2024-11-30 14491990 core:ShareCapital 2025-11-30 14491990 core:SharePremium 2025-11-30 14491990 core:RevaluationReserve 2025-11-30 14491990 core:OtherReservesSubtotal 2025-11-30 14491990 core:RetainedEarningsAccumulatedLosses 2025-11-30 14491990 core:ShareCapital 2024-11-30 14491990 core:SharePremium 2024-11-30 14491990 core:RevaluationReserve 2024-11-30 14491990 core:OtherReservesSubtotal 2024-11-30 14491990 core:RetainedEarningsAccumulatedLosses 2024-11-30 14491990 core:LandBuildings 2025-11-30 14491990 core:PlantMachinery 2025-11-30 14491990 core:Vehicles 2025-11-30 14491990 core:FurnitureFittings 2025-11-30 14491990 core:OfficeEquipment 2025-11-30 14491990 core:NetGoodwill 2025-11-30 14491990 core:IntangibleAssetsOtherThanGoodwill 2025-11-30 14491990 core:ListedExchangeTraded 2025-11-30 14491990 core:UnlistedNon-exchangeTraded 2025-11-30 14491990 core:LandBuildings 2024-11-30 14491990 core:PlantMachinery 2024-11-30 14491990 core:Vehicles 2024-11-30 14491990 core:FurnitureFittings 2024-11-30 14491990 core:OfficeEquipment 2024-11-30 14491990 core:NetGoodwill 2024-11-30 14491990 core:IntangibleAssetsOtherThanGoodwill 2024-11-30 14491990 core:ListedExchangeTraded 2024-11-30 14491990 core:UnlistedNon-exchangeTraded 2024-11-30 14491990 core:LandBuildings 2024-12-01 2025-11-30 14491990 core:PlantMachinery 2024-12-01 2025-11-30 14491990 core:Vehicles 2024-12-01 2025-11-30 14491990 core:FurnitureFittings 2024-12-01 2025-11-30 14491990 core:OfficeEquipment 2024-12-01 2025-11-30 14491990 core:NetGoodwill 2024-12-01 2025-11-30 14491990 core:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 14491990 core:ListedExchangeTraded 2024-12-01 2025-11-30 14491990 core:UnlistedNon-exchangeTraded 2024-12-01 2025-11-30 14491990 core:MoreThanFiveYears 2024-12-01 2025-11-30 14491990 core:Non-currentFinancialInstruments 2025-11-30 14491990 core:Non-currentFinancialInstruments 2024-11-30 14491990 dpl:CostSales 2024-12-01 2025-11-30 14491990 dpl:DistributionCosts 2024-12-01 2025-11-30 14491990 core:LandBuildings 2024-12-01 2025-11-30 14491990 core:PlantMachinery 2024-12-01 2025-11-30 14491990 core:Vehicles 2024-12-01 2025-11-30 14491990 core:FurnitureFittings 2024-12-01 2025-11-30 14491990 core:OfficeEquipment 2024-12-01 2025-11-30 14491990 dpl:AdministrativeExpenses 2024-12-01 2025-11-30 14491990 core:NetGoodwill 2024-12-01 2025-11-30 14491990 core:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 14491990 dpl:GroupUndertakings 2024-12-01 2025-11-30 14491990 dpl:ParticipatingInterests 2024-12-01 2025-11-30 14491990 dpl:GroupUndertakings core:ListedExchangeTraded 2024-12-01 2025-11-30 14491990 core:ListedExchangeTraded 2024-12-01 2025-11-30 14491990 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-12-01 2025-11-30 14491990 core:UnlistedNon-exchangeTraded 2024-12-01 2025-11-30 14491990 dpl:CostSales 2023-12-01 2024-11-30 14491990 dpl:DistributionCosts 2023-12-01 2024-11-30 14491990 core:LandBuildings 2023-12-01 2024-11-30 14491990 core:PlantMachinery 2023-12-01 2024-11-30 14491990 core:Vehicles 2023-12-01 2024-11-30 14491990 core:FurnitureFittings 2023-12-01 2024-11-30 14491990 core:OfficeEquipment 2023-12-01 2024-11-30 14491990 dpl:AdministrativeExpenses 2023-12-01 2024-11-30 14491990 core:NetGoodwill 2023-12-01 2024-11-30 14491990 core:IntangibleAssetsOtherThanGoodwill 2023-12-01 2024-11-30 14491990 dpl:GroupUndertakings 2023-12-01 2024-11-30 14491990 dpl:ParticipatingInterests 2023-12-01 2024-11-30 14491990 dpl:GroupUndertakings core:ListedExchangeTraded 2023-12-01 2024-11-30 14491990 core:ListedExchangeTraded 2023-12-01 2024-11-30 14491990 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-12-01 2024-11-30 14491990 core:UnlistedNon-exchangeTraded 2023-12-01 2024-11-30 14491990 core:NetGoodwill 2025-11-30 14491990 core:IntangibleAssetsOtherThanGoodwill 2025-11-30 14491990 core:LandBuildings 2025-11-30 14491990 core:PlantMachinery 2025-11-30 14491990 core:Vehicles 2025-11-30 14491990 core:FurnitureFittings 2025-11-30 14491990 core:OfficeEquipment 2025-11-30 14491990 core:AfterOneYear 2025-11-30 14491990 core:WithinOneYear 2025-11-30 14491990 core:ListedExchangeTraded 2025-11-30 14491990 core:UnlistedNon-exchangeTraded 2025-11-30 14491990 core:ShareCapital 2025-11-30 14491990 core:SharePremium 2025-11-30 14491990 core:RevaluationReserve 2025-11-30 14491990 core:OtherReservesSubtotal 2025-11-30 14491990 core:RetainedEarningsAccumulatedLosses 2025-11-30 14491990 core:NetGoodwill 2024-11-30 14491990 core:IntangibleAssetsOtherThanGoodwill 2024-11-30 14491990 core:LandBuildings 2024-11-30 14491990 core:PlantMachinery 2024-11-30 14491990 core:Vehicles 2024-11-30 14491990 core:FurnitureFittings 2024-11-30 14491990 core:OfficeEquipment 2024-11-30 14491990 core:AfterOneYear 2024-11-30 14491990 core:WithinOneYear 2024-11-30 14491990 core:ListedExchangeTraded 2024-11-30 14491990 core:UnlistedNon-exchangeTraded 2024-11-30 14491990 core:ShareCapital 2024-11-30 14491990 core:SharePremium 2024-11-30 14491990 core:RevaluationReserve 2024-11-30 14491990 core:OtherReservesSubtotal 2024-11-30 14491990 core:RetainedEarningsAccumulatedLosses 2024-11-30 14491990 core:NetGoodwill 2023-11-30 14491990 core:IntangibleAssetsOtherThanGoodwill 2023-11-30 14491990 core:LandBuildings 2023-11-30 14491990 core:PlantMachinery 2023-11-30 14491990 core:Vehicles 2023-11-30 14491990 core:FurnitureFittings 2023-11-30 14491990 core:OfficeEquipment 2023-11-30 14491990 core:AfterOneYear 2023-11-30 14491990 core:WithinOneYear 2023-11-30 14491990 core:ListedExchangeTraded 2023-11-30 14491990 core:UnlistedNon-exchangeTraded 2023-11-30 14491990 core:ShareCapital 2023-11-30 14491990 core:SharePremium 2023-11-30 14491990 core:RevaluationReserve 2023-11-30 14491990 core:OtherReservesSubtotal 2023-11-30 14491990 core:RetainedEarningsAccumulatedLosses 2023-11-30 14491990 core:AfterOneYear 2024-12-01 2025-11-30 14491990 core:WithinOneYear 2024-12-01 2025-11-30 14491990 core:Non-currentFinancialInstruments core:CostValuation 2024-12-01 2025-11-30 14491990 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-01 2025-11-30 14491990 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-01 2025-11-30 14491990 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-01 2025-11-30 14491990 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-01 2025-11-30 14491990 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-01 2025-11-30 14491990 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-01 2025-11-30 14491990 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-01 2025-11-30 14491990 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-01 2025-11-30 14491990 core:Non-currentFinancialInstruments core:CostValuation 2025-11-30 14491990 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-11-30 14491990 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-11-30 14491990 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-11-30 14491990 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-11-30 14491990 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-11-30 14491990 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-11-30 14491990 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-11-30 14491990 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-11-30 14491990 core:Non-currentFinancialInstruments core:CostValuation 2024-11-30 14491990 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-11-30 14491990 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-11-30 14491990 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-11-30 14491990 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-11-30 14491990 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-11-30 14491990 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-11-30 14491990 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-11-30 14491990 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-11-30 14491990 bus:Director1 2024-12-01 2025-11-30 14491990 bus:Director2 2024-12-01 2025-11-30 14491990 bus:Director3 2024-12-01 2025-11-30 14491990 bus:Director4 2024-12-01 2025-11-30 14491990 bus:Director5 2024-12-01 2025-11-30

GUS LOGISTICS LTD

Registered Number
14491990
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

GUS LOGISTICS LTD
Company Information
for the year from 1 December 2024 to 30 November 2025

Directors | BEARD-SMITH, Pamela Mary
| BEARDSMITH, Gary Neil
| BEARDSMITH, Gerard Nathen
| BEARDSMITH, Graham Neil
| WEBB, Alice Katie

Registered Address | Unit 1 Unit 1 Link Park Way
| Off Airfield Road, Wardle
| Nantwich
| CW5 6RX

Registered Number | 14491990 (England and Wales)

GUS LOGISTICS LTD
Balance Sheet as at
30 November 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 53,529 |  |  |  | 79,224
Tangible assets | 4 |  |  | 536,785 |  |  |  | 263,732
|  |  |  | 590,314 |  |  |  | 342,956
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 862,689 |  |  |  | 660,344 |  |
Cash at bank and on hand |  | 8,491 |  |  |  | 16,702 |  |
|  | 871,180 |  |  |  | 677,046 |  |
Creditors amounts falling due within one year | 6 | (1,007,266) |  |  |  | (817,340) |  |
Net current assets (liabilities) |  |  |  | (136,086) |  |  |  | (140,294)
Total assets less current liabilities |  |  |  | 454,228 |  |  |  | 202,662
Creditors amounts falling due after one year | 7 |  |  | (240,614) |  |  |  | (69,831)
Net assets |  |  |  | 213,614 |  |  |  | 132,831
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 5 |  |  |  | 5
Profit and loss account |  |  |  | 213,609 |  |  |  | 132,826
Shareholders' funds |  |  |  | 213,614 |  |  |  | 132,831

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 14 August 2026, and are signed on its behalf by:
BEARDSMITH, Graham Neil Director Registered Company No. 14491990

GUS LOGISTICS LTD
Notes to the Financial Statements
for the year ended 30 November 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover represents amounts receivable for warehousing, storage, fulfilment, handling and transport services, together with the sale of associated consumables, net of discounts and value added tax. Revenue from services is recognised in the period in which the services are provided, where the amount of revenue can be measured reliably and it is probable that the economic benefits associated with the transaction will flow to the company. Revenue from the sale of consumables and other goods is recognised when control of the goods has passed to the customer, normally on delivery.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Goodwill
--- | ---
| Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be five years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 5
| Vehicles | 5
| Office Equipment | 4

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 17 |  | 13

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 December 24 | 128,471
| At 30 November 25 | 128,471
| Amortisation and impairment
| At 01 December 24 | 49,247
| Charge for year | 25,695
| At 30 November 25 | 74,942
| Net book value
| At 30 November 25 | 53,529
| At 30 November 24 | 79,224

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 December 24 | 292,207
| Additions | 367,626
| At 30 November 25 | 659,833
| Depreciation and impairment
| At 01 December 24 | 28,474
| Charge for year | 94,574
| At 30 November 25 | 123,048
| Net book value
| At 30 November 25 | 536,785
| At 30 November 24 | 263,732

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 735,273 |  | 563,138
| Other debtors | 127,416 |  | 97,206
| Total | 862,689 |  | 660,344

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 648,837 |  | 463,571
| Bank borrowings and overdrafts | 220,986 |  | 182,064
| Taxation and social security | 97,607 |  | 156,037
| Other creditors | 39,836 |  | 15,668
| Total | 1,007,266 |  | 817,340

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 240,614 |  | 69,831
| Total | 240,614 |  | 69,831