REGISTERED NUMBER: 01600790 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

ACTION ROADWAYS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Sela Koydengoctu

Mrs Pinar Koydengoctu

SECRETARY:

Mrs Pinar Koydengoctu

REGISTERED OFFICE:

Unit 4 & 5, Belvedere Business Park

Viking Way

Erith

Kent

DA8 1EW

REGISTERED NUMBER:

01600790 (England and Wales)

ACCOUNTANTS:

ADPL LLP

293 Green Lanes

London

N13 4XS

FIXED ASSETS

Tangible assets

4

341,468

282,949

CURRENT ASSETS

Debtors

5

754,110

628,286

Cash at bank and in hand

14,355

13,005

768,465

641,291

CREDITORS

Amounts falling due within one year

6

843,575

479,222

NET CURRENT (LIABILITIES)/ASSETS

(75,110

)

162,069

TOTAL ASSETS LESS CURRENT LIABILITIES

266,358

445,018

CREDITORS

Amounts falling due after more than one year

7

(91,657

)

(22,897

)

PROVISIONS FOR LIABILITIES

8

(74,531

)

(55,995

)

NET ASSETS

100,170

366,126

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

100,070

366,026

SHAREHOLDERS' FUNDS

100,170

366,126

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 August 2026 and were signed on its behalf by:

Mr Sela Koydengoctu - Director

1.	STATUTORY INFORMATION

Action Roadways Limited 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

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Taxation

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

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 25 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 January 2025

78,857

33,469

57,742

Additions

-

5,390

-

At 31 December 2025

78,857

38,859

57,742

DEPRECIATION

At 1 January 2025

13,208

19,211

19,833

Charge for year

7,886

3,930

7,582

At 31 December 2025

21,094

23,141

27,415

NET BOOK VALUE

At 31 December 2025

57,763

15,718

30,327

At 31 December 2024

65,649

14,258

37,909

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

363,795

5,440

539,303

Additions

131,940

-

137,330

At 31 December 2025

495,735

5,440

676,633

DEPRECIATION

At 1 January 2025

199,894

4,208

256,354

Charge for year

59,167

246

78,811

At 31 December 2025

259,061

4,454

335,165

NET BOOK VALUE

At 31 December 2025

236,674

986

341,468

At 31 December 2024

163,901

1,232

282,949

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

Motor

vehicles

£

COST

At 1 January 2025

234,470

Additions

118,990

At 31 December 2025

353,460

DEPRECIATION

At 1 January 2025

136,142

Charge for year

43,463

At 31 December 2025

179,605

NET BOOK VALUE

At 31 December 2025

173,855

At 31 December 2024

98,328

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

411,751

375,835

Amounts owed by group undertakings

-

3,105

Other debtors

100,366

98,152

Prepayments and accrued income

241,993

151,194

754,110

628,286

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

34,261

21,467

Trade creditors

344,920

242,490

Amounts owed to group undertakings

201,952

-

Social security and other taxes

20,716

14,954

Pension

6,962

814

Aviva pension

1,010

1,010

VAT

14,127

25,722

Net wages

3,293

5,154

Other creditors

11,191

11,191

Accruals and deferred income

205,143

156,420

843,575

479,222

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 2-5 years

5,275

15,650

Hire purchase contracts

86,382

7,247

91,657

22,897

8.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

74,531

55,995

Deferred

tax

£

Balance at 1 January 2025

55,995

Charge to Profit & Loss Account during year

18,536

Balance at 31 December 2025

74,531

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company had payable of £201,951 (2024: £3,105 receivable) from Atanak Forwarding Ltd.