Bostall Transport Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10635536

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		371,741		235,733

			371,741		235,733
CURRENT ASSETS
Debtors	5	158,228		158,263
Cash at bank and in hand		330,392		409,105

		488,620		567,368
Creditors: Amounts Falling Due Within One Year	6	(160,500 )		(234,044 )

NET CURRENT ASSETS (LIABILITIES)			328,120		333,324

TOTAL ASSETS LESS CURRENT LIABILITIES			699,861		569,057

Creditors: Amounts Falling Due After More Than One Year	7		(171,233 )		(152,638 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(92,935 )		(58,933 )

NET ASSETS			435,693		357,486

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			435,593		357,386

SHAREHOLDERS' FUNDS			435,693		357,486

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Bostall Transport Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Balvinder Dhadda

Director

17 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Bostall Transport Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10635536 . The registered office is 5-7 Station Road, Longfield, DA3 7QD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of consideration received or receivable, net of discounts, rebates and value added taxes. Turnover comprises revenue from freight transportation services provided by road.

Revenue is recognised when the transportation service is completed and the goods are delivered to the agreed destination. Revenue is recognised based on the stage of completion where services are performed over a period.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% Reducing balance method
Computer Equipment	15% Reducing balance method

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Bostall Transport Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.6. 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.

2.7. 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.

2.8. Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 March 2025	399,521	1,181	400,702
Additions	239,363	-	239,363

As at 28 February 2026	638,884	1,181	640,065

Depreciation
As at 1 March 2025	164,189	780	164,969
Provided during the period	103,295	60	103,355

As at 28 February 2026	267,484	840	268,324

Net Book Value
As at 28 February 2026	371,400	341	371,741

As at 1 March 2025	235,332	401	235,733

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	157,488	157,399
Other debtors	740	864

	158,228	158,263

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Bostall Transport Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	106,023	53,356
Trade creditors	29,593	32,481
Other creditors	6,708	105,001
Taxation and social security	18,176	43,206

	160,500	234,044

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	171,233	152,638

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	106,023	53,356
Later than one year and not later than five years	171,233	152,638

	277,256	205,994

	277,256	205,994

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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