REGISTERED NUMBER: 07187832 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2026

for

Cardinal Couriers Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R Dunt

REGISTERED OFFICE:

The Shrubbery

14 Church Street

Whitchurch

Hampshire

RG28 7AB

REGISTERED NUMBER:

07187832 (England and Wales)

ACCOUNTANTS:

Wheeler & Co Ltd

Chartered Accountants

The Shrubbery

14 Church Street

Whitchurch

Hampshire

RG28 7AB

FIXED ASSETS

Tangible assets

4

12,755

10,569

CURRENT ASSETS

Debtors

5

25,481

15,160

Cash at bank

27,483

58,759

52,964

73,919

CREDITORS

Amounts falling due within one year

6

28,914

45,548

NET CURRENT ASSETS

24,050

28,371

TOTAL ASSETS LESS CURRENT LIABILITIES

36,805

38,940

CREDITORS

Amounts falling due after more than one year

7

-

(2,489

)

PROVISIONS FOR LIABILITIES

(3,200

)

(2,600

)

NET ASSETS

33,605

33,851

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

33,405

33,651

SHAREHOLDERS' FUNDS

33,605

33,851

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31st July 2026 and were signed by:

R Dunt - Director

1.	STATUTORY INFORMATION

Cardinal Couriers 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.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2025

32,038

Additions

6,100

At 31st March 2026

38,138

DEPRECIATION

At 1st April 2025

21,469

Charge for year

3,914

At 31st March 2026

25,383

NET BOOK VALUE

At 31st March 2026

12,755

At 31st March 2025

10,569

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

20,192

9,973

Other debtors

3,095

3,095

Prepayments and accrued income

2,194

2,092

25,481

15,160

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

2,406

7,000

Trade creditors

6,018

1,999

Tax

8,454

12,685

Social security and other taxes

436

-

VAT

8,099

8,986

Directors' current accounts

2,801

14,178

Accrued expenses

700

700

28,914

45,548

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 1-2 years

-

2,489

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £37,500 (2025 - £41,000) were paid to the director .