Registration number:
TJ Brent Logistics Ltd
for the Year Ended 31 January 2026
TJ Brent Logistics Ltd
Contents
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Company Information |
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Director's Report |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
TJ Brent Logistics Ltd
Company Information
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Director |
Mr Timothy Brent |
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Registered office |
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Accountants |
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TJ Brent Logistics Ltd
Director's Report for the Year Ended 31 January 2026
The director presents his report and the financial statements for the year ended 31 January 2026.
Director of the company
The director who held office during the year was as follows:
Principal activity
The principal activity of the company is business consultancy
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
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TJ Brent Logistics Ltd
(Registration number: 15417075)
Balance Sheet as at 31 January 2026
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Note |
2026 |
2025 |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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Net assets |
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Capital and reserves |
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Called up share capital |
1 |
1 |
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Retained earnings |
2,741 |
19,821 |
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Shareholders' funds |
2,742 |
19,822 |
For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
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TJ Brent Logistics Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026
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General information |
The company is a private company limited by share capital, incorporated in England.
The address of its registered office is:
United Kingdom
These financial statements were authorised for issue by the
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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.
TJ Brent Logistics Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)
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Accounting policies (continued) |
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.
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.
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.
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.
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Staff numbers |
The average number of persons employed by the company (including the director) during the year, was
TJ Brent Logistics Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)
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Debtors |
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Current |
2026 |
2025 |
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Trade debtors |
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Prepayments |
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Other debtors |
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Creditors |
Creditors: amounts falling due within one year
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2026 |
2025 |
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Due within one year |
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Trade creditors |
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Taxation and social security |
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Share capital |
Allotted, called up and fully paid shares
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2026 |
2025 |
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No. |
£ |
No. |
£ |
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1 |
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1 |
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Related party transactions |
Directors loan account is partially repaid within 9 months of the financial year end, £10,000 repayment. The remaining balance is interest free.
TJ Brent Logistics Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)
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7 |
Related party transactions (continued) |
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Transactions with the director |
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2026 |
At 1 February 2025 |
Advances to director |
Repayments by director |
At 31 January 2026 |
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Mr Timothy Brent |
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2025 |
At 16 January 2024 |
Advances to director |
At 31 January 2025 |
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Mr Timothy Brent |
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