1 June 2025 v2026.39.1 limited_company_frs_102_section_1a_v1_1_4 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsexbrli:purexbrli:sharesiso4217:GBP125959272025-06-012026-05-31125959272026-05-3112595927bus:Director12025-06-012026-05-3112595927bus:RegisteredOffice2025-06-012026-05-31125959272024-06-012025-05-31125959272025-05-3112595927core:WithinOneYear2026-05-3112595927core:WithinOneYear2025-05-3112595927core:AfterOneYear2026-05-3112595927core:AfterOneYear2025-05-3112595927core:ShareCapital2026-05-3112595927core:ShareCapital2025-05-3112595927core:RetainedEarningsAccumulatedLosses2026-05-3112595927core:RetainedEarningsAccumulatedLosses2025-05-3112595927core:MotorVehicles2025-06-012026-05-3112595927core:OfficeEquipment2025-06-012026-05-3112595927core:FurnitureFittings2025-06-012026-05-3112595927core:PlantMachinery2025-06-0112595927core:PlantMachinery2025-06-012026-05-3112595927core:PlantMachinery2026-05-3112595927core:PlantMachinery2025-05-311259592712025-06-012026-05-3112595927countries:EnglandWales2025-06-012026-05-3112595927bus:AuditExemptWithAccountantsReport2025-06-012026-05-3112595927bus:PrivateLimitedCompanyLtd2025-06-012026-05-3112595927bus:SmallEntities2025-06-012026-05-3112595927bus:FullAccounts2025-06-012026-05-31
Company registration number:
12595927
Pb Logistics (Solutions) Ltd
Unaudited Financial Statements for the year ended
31 May 2026
Pb Logistics (Solutions) Ltd
Officers and Professional Advisers
Year ended
31 May 2026
Director
M Porter
Registered office
Office 1 Offord Road
Graveley
St. Neots
PE19 6PU
England
Pb Logistics (Solutions) Ltd
Director's Report
Year ended
31 May 2026
The director presents the report and the unaudited
financial statements
of the company for the year ended
31 May 2026
.
Principal activity
The principal activity of the company during the year was the provision of logistics, storage and fulfilment services within the United Kingdom.
Review of the business
Turnover increased to £2,346,380 (2025: £1,870,355), an increase of approximately 25%. Gross profit increased to £1,477,193 (2025: £1,155,006).
The company returned to profit, reporting a profit before tax of £23,506 compared with a loss before tax of £433,359 in 2025.

Directors

The director who served the company during the year was as follows:
M Porter

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
6 October 2026
and signed on behalf of the board by:
M Porter
Director
Pb Logistics (Solutions) Ltd
Income Statement
Year ended
31 May 2026
20262025
Note££
Turnover
2,346,380
 
1,870,355
 
Cost of sales
(869,187
 ) (715,349 )
Gross profit
1,477,193
 
1,155,006
 
Administrative expenses
(1,450,772
 )
(1,465,143
 )
Other operating income
26,000
  -  
Operating profit/(loss)
52,421
 
(310,137
 )
Interest payable and similar expenses
(28,915
 )
(123,222
 )
Profit/(loss) before tax 3
23,506
 
(433,359
 )
Tax on profit/(loss) -  
5,477
 
Profit/(loss) for the financial year
23,506
 
(427,882
 )
The company has no other recognised items of income or expense other than the results for the year as set out above.
Pb Logistics (Solutions) Ltd
Statement of Financial Position
31 May 2026
20262025
Note££
Fixed assets    
Tangible assets 5
283,041
 
308,630
 
Current assets    
Debtors 6
207,736
 
133,950
 
Cash at bank and in hand
19,195
 
37,397
 
226,931
 
171,347
 
Creditors: amounts falling due within one year 7
(970,467
 )
(913,621
 )
Net current liabilities
(743,536
 )
(742,274
 )
Total assets less current liabilities (460,495 ) (433,644 )
Creditors: amounts falling due after more than one year 8
(98,245
 )
(148,602
 )
Net liabilities
(558,740
 )
(582,246
 )
Capital and reserves    
Called up share capital
10
 
10
 
Profit and loss account
(558,750
 )
(582,256
 )
Shareholders deficit
(558,740
 )
(582,246
 )
For the year ending
31 May 2026
, 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 financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These
financial statements
were approved by the board of directors and authorised for issue on
6 October 2026
, and are signed on behalf of the board by:
M Porter
Director
Company registration number:
12595927
Pb Logistics (Solutions) Ltd
Notes to the Financial Statements
Year ended
31 May 2026

1 General information

PB Logistics (Solutions) Ltd is a private company limited by shares, incorporated and registered in England and Wales.
The registered office is
Office 1 Offord Road
,
Graveley
,
St. Neots
,
PE19 6PU
.
The company is a wholly owned subsidiary of FOGC Holdings Ltd, incorporated in England and Wales.

2 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006.
The financial statements are prepared under the historical cost convention.

Revenue

Revenue represents amounts receivable for services provided during the year, excluding value added tax. Revenue is recognised in the accounting period in which the services are performed.

Tangible assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Motor vehicles
25% reducing balance
Office equipment
33% straight line
Fixtures and fittings
17% straight line

Residual values and useful lives are reviewed annually.
Gains and losses on disposals are recognised in profit or loss.

Finance leases and hire purchase contracts

Assets acquired under hire purchase contracts are capitalised at their fair value at inception. The corresponding liability is included within creditors.
Payments are apportioned between finance charges and reduction of the outstanding liability so as to achieve a constant rate of interest on the remaining balance.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102.
Trade debtors and trade creditors are measured at transaction price. Borrowings are measured at amortised cost.
Trade debtors are reviewed for impairment at each reporting date.

Pension costs

The company operates a defined contribution pension scheme. Contributions are recognised as an expense in the period to which they relate.

Operating leases

A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

3 Profit/loss before tax

Profit/loss before tax is stated after charging/(crediting):
20262025
££
Depreciation of tangible assets
88,305
 
50,302
 

4 Average number of employees

The average number of persons employed by the company during the year was
23
(2025:
20.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 June 2025
364,948
 
Additions
76,924
 
Disposals
(15,500
 )
At
31 May 2026
426,372
 
Depreciation  
At
1 June 2025
56,318
 
Charge
88,305
 
Disposals
(1,292
 )
At
31 May 2026
143,331
 
Carrying amount  
At
31 May 2026
283,041
 
At 31 May 2025
308,630
 

6 Debtors

20262025
££
Trade debtors
73,487
 
63,742
 
Other debtors
134,249
 
70,208
 
207,736
 
133,950
 
Included in other debtors is £105,850 owed by Cambridge Transport and Recovery Ltd (2025: £1,398). Cambridge Transport and Recovery Ltd is a related party; further details are given in note 9.

7 Creditors: amounts falling due within one year

20262025
££
Bank loans and overdrafts
17,802
 
10,040
 
Trade creditors
270,099
 
231,411
 
Amounts owed to group undertakings and undertakings in which the company has a participating interest
24,761
 
64,694
 
Taxation and social security
327,706
 
386,595
 
Other creditors
330,099
 
220,881
 
970,467
 
913,621
 
Included in other creditors are hire purchase liabilities of £70,288 (2025: £66,981). These liabilities are secured on the related assets.
Bank loans and overdrafts include £17,802 supported by personal guarantees (2025: £10,010).

8 Creditors: amounts falling due after more than one year

20262025
££
Bank loans and overdrafts
11,982
  -  
Other creditors
86,263
 
148,602
 
98,245
 
148,602
 
Other creditors comprise hire purchase liabilities of £86,263 (2025: £148,602), secured on the related assets.
Bank loans of £11,982 (2025: nil) are supported by personal guarantees.

10 Controlling party

The immediate parent company is FOGC Holdings Ltd, incorporated in England and Wales.