REGISTERED NUMBER: 05028638 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH MARCH 2026

FOR

CHILLED EXPRESS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Duggal

REGISTERED OFFICE:

5 Todmordem Close

Corby

Northamptonshire

NN18 0PW

REGISTERED NUMBER:

05028638 (England and Wales)

ACCOUNTANTS:

Bewers Turner & Co LLP

Chartered Accountants

Portland House

11-13 Station Road

Kettering

Northamptonshire

NN15 7HH

FIXED ASSETS

Tangible assets

4

152,759

316,423

CURRENT ASSETS

Debtors

5

238,555

161,414

Cash at bank and in hand

299,308

105,288

537,863

266,702

CREDITORS

Amounts falling due within one year

6

225,923

160,142

NET CURRENT ASSETS

311,940

106,560

TOTAL ASSETS LESS CURRENT LIABILITIES

464,699

422,983

CREDITORS

Amounts falling due after more than one year

7

(5,640

)

(78,302

)

PROVISIONS FOR LIABILITIES

(38,189

)

(17,694

)

NET ASSETS

420,870

326,987

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

420,770

326,887

SHAREHOLDERS' FUNDS

420,870

326,987

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28th September 2026 and were signed by:

S Duggal - Director

1.	STATUTORY INFORMATION

Chilled Express Ltd 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 each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

The company is party to only the basic financial instruments such as cash, trade debtors and creditors and loans. Instruments such as trade debtors and trade creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 31st March 2025

7,000

13,803

510,594

14,250

545,647

Additions

-

-

75,250

-

75,250

Disposals

-

-

(279,000

)

-

(279,000

)

At 30th March 2026

7,000

13,803

306,844

14,250

341,897

DEPRECIATION

At 31st March 2025

875

13,803

202,071

12,475

229,224

Charge for year

1,750

-

30,948

443

33,141

Eliminated on disposal

-

-

(73,227

)

-

(73,227

)

At 30th March 2026

2,625

13,803

159,792

12,918

189,138

NET BOOK VALUE

At 30th March 2026

4,375

-

147,052

1,332

152,759

At 30th March 2025

6,125

-

308,523

1,775

316,423

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 31st March 2025

375,307

Disposals

(279,000

)

At 30th March 2026

96,307

DEPRECIATION

At 31st March 2025

116,307

Charge for year

13,307

Eliminated on disposal

(73,227

)

At 30th March 2026

56,387

NET BOOK VALUE

At 30th March 2026

39,920

At 30th March 2025

259,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

203,874

83,364

Other debtors

31,671

76,671

Directors' loan accounts

2,428

-

Prepayments & accrued income

582

1,379

238,555

161,414

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

10,000

10,045

Hire purchase contracts

8,695

39,904

Trade creditors

92,066

5,755

Corporation tax

8,259

-

PAYE and NIC

-

2,299

VAT

76,631

55,498

Wages creditor

-

2,978

Pension creditor

315

139

Directors' loan accounts

-

2,474

Accruals and deferred income

29,957

41,050

225,923

160,142

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 2-5 years

-

10,016

Hire purchase contracts

5,640

68,286

5,640

78,302

8.	RELATED PARTY DISCLOSURES

All material related party transactions with owners holding a participating interest, companies in which the entity has a participating interest and directors were all concluded under normal market conditions.