REGISTERED NUMBER: 03996122 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

FOR

BEECHCROFT FREIGHT SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C Gill

Mrs A Gill

SECRETARY:

Mrs A Gill

REGISTERED OFFICE:

12 High Street

Stanford le Hope

Essex

SS17 0EY

REGISTERED NUMBER:

03996122 (England and Wales)

ACCOUNTANTS:

Elliott, Mortlock, Busby & Co Limited

12 High Street

Stanford le Hope

Essex

SS17 0EY

FIXED ASSETS

Tangible assets

5

3,826

4,776

CURRENT ASSETS

Debtors

6

470,002

448,398

Cash at bank

80,067

66,113

550,069

514,511

CREDITORS

Amounts falling due within one year

7

241,774

198,475

NET CURRENT ASSETS

308,295

316,036

TOTAL ASSETS LESS CURRENT LIABILITIES

312,121

320,812

PROVISIONS FOR LIABILITIES

9

169

221

NET ASSETS

311,952

320,591

CAPITAL AND RESERVES

Called up share capital

400

400

Retained earnings

311,552

320,191

SHAREHOLDERS' FUNDS

311,952

320,591

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by:

Mr C Gill - Director

1.	STATUTORY INFORMATION

Beechcroft Freight Services 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.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured,

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

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

-

15% on reducing balance

Fixtures, fittings and equipment

-

25% on reducing balance and 15% on reducing balance

Motor vehicles

-

25% on reducing balance

Financial instruments

A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Basic financial instruments are initially recognized at transaction price and then subsequently at amortized cost with the exception of equity investments that are initially measured at fair value (being the transaction price excluding any transaction costs) with subsequent measurements at fair value, with changes recognized in profit and loss.

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 taxation

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.

Employee benefits and pension costs

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognized at the undiscounted amount expected to be paid for that service.

The company operates three defined contribution pension schemes. Contributions payable to the company's pension schemes are charged to the profit and loss account in the period to which they relate.

Operating leases

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.

Employee benefit trust

The company have established an Employee Benefit Trust (EBT) for the benefit of certain employees. In accordance with UITF32, until such time as the assets of the EBT rest unconditionally with the employees, the assets and liabilities of the EBT are included within the relevant assets and liabilities of the company.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2025 - 20 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures,

Improvements

fittings

to

Plant and

and

Motor

property

machinery

equipment

vehicles

Totals

£

£

£

£

£

COST

At 1 June 2025

and 31 May 2026

6,399

1,993

14,546

18,500

41,438

DEPRECIATION

At 1 June 2025

4,624

1,955

11,941

18,142

36,662

Charge for year

373

6

481

90

950

At 31 May 2026

4,997

1,961

12,422

18,232

37,612

NET BOOK VALUE

At 31 May 2026

1,402

32

2,124

268

3,826

At 31 May 2025

1,775

38

2,605

358

4,776

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

153,425

134,659

Other debtors

316,577

313,739

470,002

448,398

During the year ended 31 May 2011 a contribution was made to an Employee Benefit Trust of £300,000. At the year end the EBT has advanced loans of £300,000 (2025: £300,000) which are included within other debtors above.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

113,279

80,875

Corporation tax

44,325

42,044

Social security and other taxes

61,987

54,613

Other creditors

21,138

19,907

Directors' current accounts

1,045

1,036

241,774

198,475

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

202,295

200,744

Between one and five years

344,231

292,511

546,526

493,255

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

169

221

Deferred

tax

£

Balance at 1 June 2025

221

Credit to Income Statement during year

(52

)

Balance at 31 May 2026

169

The provision for deferred taxation is made up of accelerated capital allowances.

10.	PENSION COMMITMENTS

The company operates two defined contribution pension schemes, for the employees and directors. The assets of the schemes are held separately from those of the company in independently administered funds. At the balance sheet date there were £5,266 unpaid contributions (2025: £2,545).