REGISTERED NUMBER: 03755418 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Kangaroo (World Cargo) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

P J Duncan

M W Gilchrist

SECRETARY:

P J Duncan

REGISTERED OFFICE:

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

REGISTERED NUMBER:

03755418 (England and Wales)

ACCOUNTANTS:

Butt Miller

Chartered Accountants

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

FIXED ASSETS

Tangible assets

4

9,883

9,461

CURRENT ASSETS

Debtors

5

428,961

487,151

Cash at bank

249,699

340,249

678,660

827,400

CREDITORS

Amounts falling due within one year

6

(423,792

)

(584,013

)

NET CURRENT ASSETS

254,868

243,387

TOTAL ASSETS LESS CURRENT LIABILITIES

264,751

252,848

CREDITORS

Amounts falling due after more than one year

7

-

(4,167

)

PROVISIONS FOR LIABILITIES

(2,397

)

(2,364

)

NET ASSETS

262,354

246,317

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

262,254

246,217

262,354

246,317

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 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 23 September 2026 and were signed on its behalf by:

P J Duncan - Director

1.	STATUTORY INFORMATION

Kangaroo (World Cargo) 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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 the 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.

Foreign currencies

Transactions in currencies other than Pounds Sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in the Income Statement for the period.

Operating leases

Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease.

Pension costs

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the Income Statement in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2025

7,090

60,157

67,247

Additions

-

3,320

3,320

At 31 March 2026

7,090

63,477

70,567

DEPRECIATION

At 1 April 2025

6,730

51,056

57,786

Charge for year

90

2,808

2,898

At 31 March 2026

6,820

53,864

60,684

NET BOOK VALUE

At 31 March 2026

270

9,613

9,883

At 31 March 2025

360

9,101

9,461

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

385,097

443,517

Other debtors

11,433

9,520

Tax

-

4,687

VAT

9,806

17,412

Prepayments

22,625

12,015

428,961

487,151

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans

4,167

10,000

Trade creditors

381,682

559,010

Tax

19,591

-

Social security and other taxes

10,826

8,118

Other creditors

456

-

Accruals

7,070

6,885

423,792

584,013

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

4,167

8.	SECURITIES AND CHARGES

There is a debenture in place in favour of the company's bank comprising fixed and floating charges over all of the assets of the company.