CNS Transport Limited - Filleted accounts

Registered number

NI628115

CNS Transport Limited

Filleted Accounts

31 December 2025

CNS Transport Limited
Registered number:		NI628115
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	845,747			858,998
Cash at bank and in hand		302,124			269,759
		1,147,871			1,128,757

Creditors: amounts falling due within one year	4	(851,966)			(846,740)

Net current assets			295,905			282,017

Net assets			295,905			282,017

Capital and reserves
Called up share capital			100			100
Profit and loss account			295,805			281,917

Shareholders' funds			295,905			282,017

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




C Nolan
Director
Approved by the board on 17 September 2026

CNS Transport Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		1


3	Debtors	2025		2024
£			£

	Trade debtors	797,757		808,807
	Other debtors	47,990		50,191
		845,747		858,998


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	671,812		662,715
	Taxation and social security costs	179,125		182,926
	Other creditors	1,030		1,099
		851,968		846,740


5	Related party transactions

	During the year the company entered into the following transactions with related parties:

	Sales	£
	Davies & Meredith Limited	1,901,494

	Purchases
	Davies & Meredith Limited	1,352,640
	NT Shared Services Limited	-
	Oaklands Garage IRL Limited	213,532
	Nolan Shared Services Ltd	180,026

	Balance owed by as at 31/12/2023	£

	Davies & Meredith Limited	557,001

	Balance owed to as at 31/12/2023
	NT Shared Services Limited	-
	Oaklands Garage IRL Limited	(213,532)
	Nolan Shared Services Ltd	(180,026)