Company Registration No. 06065350 (England and Wales)
Blue Whale Logistics Limited
Unaudited accounts
for the year ended 31 January 2026
Blue Whale Logistics Limited
Unaudited accounts
Contents
Blue Whale Logistics Limited
Statement of financial position
as at 31 January 2026
Tangible assets
155,590
85,496
Investments
147,120
147,120
Cash at bank and in hand
223,311
151,274
Creditors: amounts falling due within one year
(226,706)
(222,354)
Net current assets
241,222
154,498
Total assets less current liabilities
543,932
387,114
Creditors: amounts falling due after more than one year
(28,159)
-
Provisions for liabilities
Net assets
504,383
387,114
Called up share capital
100
100
Profit and loss account
504,283
387,014
Shareholders' funds
504,383
387,114
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 October 2026 and were signed on its behalf by
J Sutton
Director
Company Registration No. 06065350
Blue Whale Logistics Limited
Notes to the Accounts
for the year ended 31 January 2026
Blue Whale Logistics Limited is a private company, limited by shares, registered in England and Wales, registration number 06065350. The registered office is Unit 11-12 King Street Building, King Street, Enderby, LE19 4NT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% per annum of net book value
Motor vehicles
10% per annum of net book value
Fixtures & fittings
15% per annum of net book value
Computer equipment
15% per annum of net book value
Investments are included at fair value.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Blue Whale Logistics Limited
Notes to the Accounts
for the year ended 31 January 2026
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 February 2025
58,172
57,828
46,306
12,275
174,581
Additions
-
89,761
-
542
90,303
Disposals
-
(16,500)
-
-
(16,500)
At 31 January 2026
58,172
131,089
46,306
12,817
248,384
At 1 February 2025
22,349
24,352
34,021
8,363
89,085
Charge for the year
5,376
12,323
1,843
667
20,209
On disposals
-
(16,500)
-
-
(16,500)
At 31 January 2026
27,725
20,175
35,864
9,030
92,794
At 31 January 2026
30,447
110,914
10,442
3,787
155,590
At 31 January 2025
35,823
33,476
12,285
3,912
85,496
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Investments
Other investments
Valuation at 1 February 2025
147,120
Valuation at 31 January 2026
147,120
Amounts falling due within one year
Trade debtors
239,864
223,214
Accrued income and prepayments
4,753
2,364
Blue Whale Logistics Limited
Notes to the Accounts
for the year ended 31 January 2026
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
18,318
39,332
Trade creditors
135,431
102,675
Taxes and social security
68,264
62,005
Other creditors
2,193
6,342
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Creditors: amounts falling due after more than one year
2026
2025
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10
Average number of employees
During the year the average number of employees was 3 (2025: 3).