REGISTERED NUMBER: 08330296 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

All Counties Vehicle Logistics Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

299,768

190,961

Investments

5

25,765

-

325,533

190,961

CURRENT ASSETS

Debtors

6

914,337

1,081,181

Cash at bank and in hand

526,935

377,895

1,441,272

1,459,076

CREDITORS

Amounts falling due within one year

7

394,096

397,829

NET CURRENT ASSETS

1,047,176

1,061,247

TOTAL ASSETS LESS CURRENT LIABILITIES

1,372,709

1,252,208

CREDITORS

Amounts falling due after more than one year

8

(154,106

)

(63,888

)

PROVISIONS FOR LIABILITIES

(72,899

)

(45,566

)

NET ASSETS

1,145,704

1,142,754

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,145,604

1,142,654

SHAREHOLDERS' FUNDS

1,145,704

1,142,754

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 directors acknowledge their 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 has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by:

Mr J E Edmans - Director

1.	STATUTORY INFORMATION

All Counties Vehicle Logistics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08330296

Registered office:

4 Queen Street

Newcastle

ST5 1ED

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

2,374

58,479

210,884

148,700

420,437

Additions

1,000

21,656

243,500

11,800

277,956

Disposals

-

-

(123,070

)

-

(123,070

)

At 30 November 2025

3,374

80,135

331,314

160,500

575,323

DEPRECIATION

At 1 December 2024

1,039

41,318

92,701

94,418

229,476

Charge for year

583

9,705

73,113

16,521

99,922

Eliminated on disposal

-

-

(53,843

)

-

(53,843

)

At 30 November 2025

1,622

51,023

111,971

110,939

275,555

NET BOOK VALUE

At 30 November 2025

1,752

29,112

219,343

49,561

299,768

At 30 November 2024

1,335

17,161

118,183

54,282

190,961

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

Motor

vehicles

£

COST

At 1 December 2024

144,236

Additions

243,500

Disposals

(79,950

)

At 30 November 2025

307,786

DEPRECIATION

At 1 December 2024

59,786

Charge for year

70,744

Eliminated on disposal

(34,978

)

At 30 November 2025

95,552

NET BOOK VALUE

At 30 November 2025

212,234

At 30 November 2024

84,450

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

25,765

At 30 November 2025

25,765

NET BOOK VALUE

At 30 November 2025

25,765

As at 30 November 2025, the market value of the investment in gold is £31,864.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

387,123

515,661

Amounts owed by group undertakings

526,311

507,013

Other debtors

903

58,507

914,337

1,081,181

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

74,738

34,060

Trade creditors

27,973

86,471

Taxation and social security

284,095

270,630

Other creditors

7,290

6,668

394,096

397,829

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

154,106

63,888

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

228,844

97,948

Barclays Bank hold a cross guarantee over all assets and future undertakings of the company in relation to a mortgage provided to ACV Properties (Stoke ) Limited.

10.	ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking and 100% controlling party is Edmans Holdings Limited. The registered office of Edmans Holdings Limited is 4 Queen Street, Newcastle-Under-Lyme, United Kingdom, Staffordshire, ST5 1ED.