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Registered Number: 09836344


 

 

 

46 DEGREES LOGISTICS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 February 2025

End date: 31 January 2026

46 DEGREES LOGISTICS LIMITED
Contents Page
For the year ended 31 January 2026
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
A1 Abacus
31 January 2026



....................................................

A1 Abacus
Triquetra Lodge
6 Nightingale Walk
Manea
PE15 0GJ
27 October 2026
1
 
 		 Notes
 		 2026
£		   2025
£
Fixed assets      
Intangible fixed assets 3 0    397 
Tangible fixed assets 4 1,312    431 
1,312    828 
Current assets      
Debtors 17,834    15,525 
Cash at bank and in hand 277,837    220,286 
295,671    235,811 
Creditors: amount falling due within one year (206,347)   (188,653)
Net current assets 89,324    47,158 
 
Total assets less current liabilities 90,636    47,986 
Creditors: amount falling due after more than one year (20,859)   (30,379)
Net assets 69,777    17,607 
 

Capital and reserves 		     
Called up share capital 5 100    100 
Profit and loss account 69,677    17,507 
Shareholders' funds 69,777    17,607 
 


For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 27 October 2026 and were signed on its behalf by:


-------------------------------
Laraine Ann Scott
Director
2
General Information
46 DEGREES LOGISTICS LIMITED is a private company, limited by shares, registered in , registration number 09836344, registration address 19 DIAMOND DRIVE, IRTHLINGBOROUGH WELLINGBOROUGH, NN9 5PT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 5 Straight Line
Fixtures and Fittings 3 Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Average number of employees

Average number of employees during the period was 2 (2025 : 2).
3.

Intangible fixed assets

Cost Software License   Total
  £   £
At 01 February 2025 397    397 
Additions (397)   (397)
Disposals -    - 
At 31 January 2026 -    - 
Amortisation
At 01 February 2025 -    - 
Charge for year -    - 
On disposals -    - 
At 31 January 2026 -    - 
Net book values
At 31 January 2026 -    - 
At 31 January 2025 397    397 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 February 2025 5,751    974    6,725 
Additions -    1,129    1,129 
Disposals -    -    - 
At 31 January 2026 5,751    2,103    7,854 
Depreciation
At 01 February 2025 5,751    543    6,294 
Charge for year -    248    248 
On disposals -    -    - 
At 31 January 2026 5,751    791    6,542 
Net book values
Closing balance as at 31 January 2026 -    1,312    1,312 
Opening balance as at 01 February 2025 -    431    431 

The net book value of Computer Equipment includes £ 1,095 (2025 £106) in respect of assets leased under finance leases or hire purchase contracts.

5.

Share Capital

Allotted, called up and fully paid
2026
£		   2025
£
100 Class A shares of £1.00 each 100    100 
100    100 

3