REGISTERED NUMBER: 04170048 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Heathrow Couriers (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M R Heybourn

SECRETARY:

Mrs D Heybourn

REGISTERED OFFICE:

4 Riverview

Walnut Tree Close

Guildford

Surrey

GU1 4UX

REGISTERED NUMBER:

04170048 (England and Wales)

ACCOUNTANTS:

Bristow Burrell

4 Riverview

Walnut Tree Close

Guildford

Surrey

GU1 4UX

FIXED ASSETS

Tangible assets

4

130,537

128,447

CURRENT ASSETS

Debtors

5

182,019

206,970

Cash at bank

1,502

5,768

183,521

212,738

CREDITORS

Amounts falling due within one year

6

219,382

187,972

NET CURRENT (LIABILITIES)/ASSETS

(35,861

)

24,766

TOTAL ASSETS LESS CURRENT LIABILITIES

94,676

153,213

CREDITORS

Amounts falling due after more than one year

7

(70,201

)

(83,934

)

PROVISIONS FOR LIABILITIES

(8,666

)

(8,526

)

NET ASSETS

15,809

60,753

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

15,709

60,653

SHAREHOLDERS' FUNDS

15,809

60,753

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 September 2026 and were signed by:

M R Heybourn - Director

1.	STATUTORY INFORMATION

Heathrow Couriers (UK) 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.	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.

Motor vehicles

-

25% on reducing balance, 20% on cost and 20% on reducing balance

Computer equipment

-

33% on cost

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 10 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2025

218,314

1,433

219,747

Additions

44,919

-

44,919

Disposals

(34,230

)

-

(34,230

)

At 30 April 2026

229,003

1,433

230,436

DEPRECIATION

At 1 May 2025

90,057

1,243

91,300

Charge for year

30,994

68

31,062

Eliminated on disposal

(22,463

)

-

(22,463

)

At 30 April 2026

98,588

1,311

99,899

NET BOOK VALUE

At 30 April 2026

130,415

122

130,537

At 30 April 2025

128,257

190

128,447

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

Motor

vehicles

£

COST

At 1 May 2025

218,314

Additions

44,919

Disposals

(34,230

)

At 30 April 2026

229,003

DEPRECIATION

At 1 May 2025

90,057

Charge for year

30,994

Eliminated on disposal

(22,463

)

At 30 April 2026

98,588

NET BOOK VALUE

At 30 April 2026

130,415

At 30 April 2025

128,257

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

175,019

198,670

Other debtors

7,000

8,300

182,019

206,970

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

4,426

8,268

Hire purchase contracts (see note 8)

51,621

48,273

Trade creditors

112,206

108,536

Taxation and social security

20,106

18,360

Other creditors

31,023

4,535

219,382

187,972

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

-

4,224

Hire purchase contracts (see note 8)

70,201

79,710

70,201

83,934

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

30.4.26

30.4.25

£

£

Gross obligations repayable:

Within one year

62,619

60,748

Between one and five years

74,290

94,797

136,909

155,545

Finance charges repayable:

Within one year

10,998

12,475

Between one and five years

4,089

15,087

15,087

27,562

Net obligations repayable:

Within one year

51,621

48,273

Between one and five years

70,201

79,710

121,822

127,983

Non-cancellable

operating leases

30.4.26

30.4.25

£

£

Within one year

11,238

13,170

Between one and five years

2,936

10,666

14,174

23,836

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.26

30.4.25

£

£

Bank overdraft

216

-

Bank loans

4,210

12,492

4,426

12,492

The National Westminster Bank PLC holds a fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, uncalled capital, buildings, fixtures, fixed plant & machinery.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

100

Ordinary

1

100

100

11.	ULTIMATE CONTROLLING PARTY

The controlling party is M R Heybourn.