AS Dhillon UK Limited

AS Dhillon UK Limited
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	100,387	118,103
		100,387	118,103
Current assets
Cash at bank and in hand		1,138,793	818,785
Creditors: amount falling due within one year	4	(339,577)	(187,090)
Net current assets		799,216	631,695

Total assets less current liabilities		899,603	749,798
Provisions for liabilities	5	(21,781)	0
Net assets		877,822	749,798

Capital and reserves
Called up share capital	6	1	1
Profit and loss account		877,821	749,797
Shareholders' funds		877,822	749,798

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 25 September 2026 and were signed by:

-------------------------------
Amandeep KAUR
Director

AS Dhillon UK Limited
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

AS Dhillon UK Limited is a private company, limited by shares, registered in England and Wales, registration number 11093948, registration address 141-143 Moxley Road, Darlaston, Wednesbury, WS10 7RL. These financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006, applying the provisions of the small companies regime.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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)

Going concern basis

The directors have assessed the companys ability to continue as a going concern and, having

considered budgets and cash flow forecasts for a period of at least twelve months from the date of approval of these accounts, have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the going concern basis has been adopted.

Turnover

Turnover represents the amount the company expects to be entitled to in exchange for freight transport services provided, net of value added tax and trade discounts. Revenue is recognised as the transport services are provided to customers, in accordance with the revised revenue requirements of FRS 102.

Taxation

Current tax is provided at amounts expected to be paid using the tax rates and laws enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of timing differences using the liability method.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15 % Reducing Balance
Fixtures and Fittings	15 % Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 5 (2024 : 1).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 01 January 2025	194,815	81,272	276,087
Additions	-	-	-
Disposals	-	-	-
At 31 December 2025	194,815	81,272	276,087
Depreciation
At 01 January 2025	110,104	47,880	157,984
Charge for year	12,707	5,009	17,716
On disposals	-	-	-
At 31 December 2025	122,811	52,889	175,700
Net book values
Closing balance as at 31 December 2025	72,004	28,383	100,387
Opening balance as at 01 January 2025	84,711	33,392	118,103

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	113,922	0
Corporation Tax	70,203	68,699
PAYE & Social Security	249	78
Directors' Current Accounts	116,253	98,869
VAT	38,950	19,444
	339,577	187,090

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	21,781		0
	21,781		0

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1

7.	Directors’ advances, credits and guarantees There were no advances or credits granted to the directors during the year. No guarantees were entered into on behalf of the directors.

8.	Financial commitments, guarantees and contingencies At 31 December 2025, the company had no financial commitments, guarantees or contingencies that were not included in the statement of financial position (2024: £nil)