REGISTERED NUMBER: 11090527 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

C&S FREIGHT SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Simpson

SECRETARY:

D Simpson

REGISTERED OFFICE:

28 Betterton Road

Rainham

Essex

RM13 8NA

REGISTERED NUMBER:

11090527 (England and Wales)

ACCOUNTANTS:

Jan Watkinson & Co.

14 Broadway

Rainham

Essex

RM13 9YW

FIXED ASSETS

Tangible assets

4

74,739

74,335

CURRENT ASSETS

Debtors

5

27,288

21,549

Cash at bank

30,295

34,227

57,583

55,776

CREDITORS

Amounts falling due within one year

6

106,471

90,947

NET CURRENT LIABILITIES

(48,888

)

(35,171

)

TOTAL ASSETS LESS CURRENT LIABILITIES

25,851

39,164

CREDITORS

Amounts falling due after more than one year

7

-

(14,089

)

PROVISIONS FOR LIABILITIES

9

(3,401

)

(3,045

)

NET ASSETS

22,450

22,030

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

22,350

21,930

SHAREHOLDERS' FUNDS

22,450

22,030

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account and Retained Earnings Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 August 2026 and were signed by:

D Simpson - Director

1.	STATUTORY INFORMATION

C&S Freight Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost and 20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account and Retained Earnings Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern - excess current liabilities

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

142,520

Additions

23,089

Disposals

(4,000

)

At 30 November 2025

161,609

DEPRECIATION

At 1 December 2024

68,185

Charge for year

19,485

Eliminated on disposal

(800

)

At 30 November 2025

86,870

NET BOOK VALUE

At 30 November 2025

74,739

At 30 November 2024

74,335

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 December 2024

50,055

Transfer to ownership

(21,500

)

At 30 November 2025

28,555

DEPRECIATION

At 1 December 2024

27,179

Charge for year

2,924

Transfer to ownership

(13,244

)

At 30 November 2025

16,859

NET BOOK VALUE

At 30 November 2025

11,696

At 30 November 2024

22,876

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

15,024

11,669

Amounts recoverable on contract

900

1,260

Other debtors

11,364

8,620

27,288

21,549

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

10,125

10,125

Hire purchase contracts

3,964

10,543

Trade creditors

16,810

14,902

Taxation and social security

30,054

27,496

Other creditors

45,518

27,881

106,471

90,947

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

-

10,125

Hire purchase contracts

-

3,964

-

14,089

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

£

Hire purchase contracts

3,964

14,507

Security was given on the general assets of the company, both fixed and current for use of a bank overdraft when required.

Hire purchase liabilities are secured against the specific leased assets.

9.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

£

Deferred tax

Accelerated capital allowances

14,200

14,124

Tax losses carried forward

(10,799

)

(11,079

)

3,401

3,045

Deferred

tax

£

Balance at 1 December 2024

3,045

Provided during year

790

Utilised during year

(434

)

Balance at 30 November 2025

3,401

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

1

Ordinary

100

100

100

11.	RELATED PARTY DISCLOSURES

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D Simpson.