Registration number: 06459455

Sonex Transport Limited

Contents

Company Information	1
Directors' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 11

Sonex Transport Limited

Company Information

Directors

Mark Johnson Angela Johnson

Registered office

Carpenter Court 1 Maple Road, Bramhall, Stockport Cheshire SK7 2DH

Sonex Transport Limited

Directors' Report for the Year Ended 28 February 2026

The directors present their report and the financial statements for the year ended 28 February 2026.

Directors of the company

The directors who held office during the year were as follows:

Mark Johnson

Angela Johnson

Principal activity

The principal activity of the company is Transportation services

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 5 October 2026 and signed on its behalf by:
 

......................................... Angela Johnson Director

Sonex Transport Limited

(Registration number: 06459455)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	1,317	1,810
Current assets
Debtors	6	69,000	66,088
Cash at bank and in hand		13,666	4,452
		82,666	70,540
Creditors: Amounts falling due within one year	7	(47,732)	(31,978)
Net current assets		34,934	38,562
Total assets less current liabilities		36,251	40,372
Creditors: Amounts falling due after more than one year	7	(14,569)	(18,500)
Provisions for liabilities		(294)	(391)
Net assets		21,388	21,481
Capital and reserves
Called up share capital	8	2	2
Retained earnings		21,386	21,479
Shareholders' funds		21,388	21,481

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 5 October 2026 and signed on its behalf by:
 

Sonex Transport Limited

(Registration number: 06459455)
Balance Sheet as at 28 February 2026

......................................... Angela Johnson Director

Sonex Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Carpenter Court
1 Maple Road,
Bramhall,
Stockport
Cheshire
SK7 2DH

These financial statements were authorised for issue by the Board on 5 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Sonex Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% on cost
Plant and Machinery	25% on cost
Fixtures and Fittings	25% on cost

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Sonex Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Sonex Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 March 2025	20,000	20,000
At 28 February 2026	20,000	20,000
Amortisation
At 1 March 2025	20,000	20,000
At 28 February 2026	20,000	20,000
Carrying amount
At 28 February 2026	-	-

5	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 March 2025	1,669	2,064	29,840	33,573
At 28 February 2026	1,669	2,064	29,840	33,573
Depreciation
At 1 March 2025	681	1,242	29,840	31,763
Charge for the year	282	211	-	493
At 28 February 2026	963	1,453	29,840	32,256
Carrying amount
At 28 February 2026	706	611	-	1,317
At 28 February 2025	988	822	-	1,810

6

Debtors

Sonex Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Current	2026 £	2025 £
Trade debtors	36,261	42,985
Prepayments	32,739	23,103
	69,000	66,088

Sonex Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	3,826	3,714
Trade creditors		16,548	(4,928)
Taxation and social security		25,325	31,468
Accruals and deferred income		799	800
Other creditors		1,234	924
		47,732	31,978

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	9	14,569	18,500

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary A shares of £0.10 each	10	1.00	10	1.00
Ordinary B shares of £0.10 each	10	1.00	10	1.00
	20	2.00	20	2.00

9	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	14,569	18,500

Current loans and borrowings

Sonex Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

	2026 £	2025 £
Bank borrowings	3,826	3,714