REGISTERED NUMBER: 04943384 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

A J Cocks Transport Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A J Cocks

SECRETARY:

Mrs A J Cocks

REGISTERED OFFICE:

162 Chemical Road

West Wiltshire Trading Estate

Westbury

Wiltshire

BA13 4JN

REGISTERED NUMBER:

04943384 (England and Wales)

ACCOUNTANTS:

B20 Wessex Limited

Unit 1C

1 Lancaster House

Bowerhill

Melksham

Wiltshire

SN12 6TT

FIXED ASSETS

Intangible assets

4

23,010

26,505

Tangible assets

5

281,518

233,079

304,528

259,584

CURRENT ASSETS

Debtors

6

132,816

142,236

Cash at bank

36,339

59,220

169,155

201,456

CREDITORS

Amounts falling due within one year

7

187,381

204,206

NET CURRENT LIABILITIES

(18,226

)

(2,750

)

TOTAL ASSETS LESS CURRENT LIABILITIES

286,302

256,834

CREDITORS

Amounts falling due after more than one year

8

(151,861

)

(121,858

)

PROVISIONS FOR LIABILITIES

(53,488

)

(44,285

)

NET ASSETS

80,953

90,691

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

80,951

90,689

80,953

90,691

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 10 September 2026 and were signed by:

A J Cocks - Director

1.	STATUTORY INFORMATION

A J Cocks Transport 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of eight years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 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.

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 7 (2025 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

30,000

AMORTISATION

At 1 April 2025

3,495

Charge for year

3,495

At 31 March 2026

6,990

NET BOOK VALUE

At 31 March 2026

23,010

At 31 March 2025

26,505

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

586,446

Additions

144,082

Disposals

(19,733

)

At 31 March 2026

710,795

DEPRECIATION

At 1 April 2025

353,367

Charge for year

92,217

Eliminated on disposal

(16,307

)

At 31 March 2026

429,277

NET BOOK VALUE

At 31 March 2026

281,518

At 31 March 2025

233,079

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

Plant and

machinery

etc

£

COST

At 1 April 2025

316,867

Additions

136,490

At 31 March 2026

453,357

DEPRECIATION

At 1 April 2025

and 31 March 2026

139,218

NET BOOK VALUE

At 31 March 2026

314,139

At 31 March 2025

177,649

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

124,359

127,998

Other debtors

8,457

14,238

132,816

142,236

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

6,160

10,354

Hire purchase contracts

69,175

56,537

Trade creditors

38,318

73,392

Taxation and social security

37,098

41,784

Other creditors

36,630

22,139

187,381

204,206

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

6,160

Hire purchase contracts

151,861

115,698

151,861

121,858