REGISTERED NUMBER: 03967424 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Arthur Brothers Transport Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M A Arthur

REGISTERED OFFICE:

21 Gold Tops

Newport

South Wales

NP20 4PG

REGISTERED NUMBER:

03967424 (England and Wales)

ACCOUNTANTS:

Guilfoyle Sage LLP

21 Gold Tops

Newport

South Wales

NP20 4PG

FIXED ASSETS

Tangible assets

5

72,154

83,288

CURRENT ASSETS

Stocks

26,328

25,321

Debtors

6

1,789,894

1,827,649

Cash at bank

235,531

231,017

2,051,753

2,083,987

CREDITORS

Amounts falling due within one year

7

1,528,980

1,617,424

NET CURRENT ASSETS

522,773

466,563

TOTAL ASSETS LESS CURRENT LIABILITIES

594,927

549,851

PROVISIONS FOR LIABILITIES

14,285

16,828

NET ASSETS

580,642

533,023

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

580,542

532,923

SHAREHOLDERS' FUNDS

580,642

533,023

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 25 August 2026 and were signed by:

M A Arthur - Director

1.	STATUTORY INFORMATION

Arthur Brothers Transport Limited is a private company, limited by shares and is incorporated in England and Wales. The company's registered number is 03967424 and the address of its registered office is 21 Gold Tops, Newport, South Wales, NP20 4PG.

These financial statements are the company's separate financial statements, covering the year to 30 November 2025 and are presented in Sterling (£), the company's functional currency, rounded to the nearest pound.

The accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

2.	STATEMENT OF COMPLIANCE

The individual financial statements of Arthur Brothers Transport Limited have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 15 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 December 2024

22,814

167,768

190,582

Additions

-

940

940

At 30 November 2025

22,814

168,708

191,522

DEPRECIATION

At 1 December 2024

1,763

105,531

107,294

Charge for year

453

11,621

12,074

At 30 November 2025

2,216

117,152

119,368

NET BOOK VALUE

At 30 November 2025

20,598

51,556

72,154

At 30 November 2024

21,051

62,237

83,288

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

841,506

858,328

Other debtors

948,388

969,321

1,789,894

1,827,649

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

374,998

323,602

Amounts owed to group undertakings

759,581

1,001,534

Taxation and social security

109,597

28,281

Other creditors

284,804

264,007

1,528,980

1,617,424

8.	SECURED DEBTS

The monies owed to the factoring company are secured by fixed and floating charges over the undertaking and all property and assets present and future including goodwill, book debts, uncalled capital, buildings, fixtures and fixed plant and machinery.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

The following are transactions and balances with those holding a participating interest:

The company hired plant at a cost of £124,000 (2024:£180,000) from a connected party.

At the year end, the company owed £251,010 (2024:£222,463) to individuals holding a participating interest. No interest has been charged on this outstanding amount.

Also, the company paid rent of £40,000 (2024:£40,000) to individuals holding a participating interest.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Arthur Brothers Group Limited.