B.R. Whorton Transport Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01158124 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

B.R. Whorton Transport Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

N C Whorton

Mrs I W Whorton

Mrs S F Whorton-Eales

SECRETARY:

Mrs I W Whorton

REGISTERED OFFICE:

The Croft

Footherley

Lichfield

Staffordshire

WS14 0HJ

REGISTERED NUMBER:

01158124 (England and Wales)

ACCOUNTANTS:

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

FIXED ASSETS

Tangible assets

4

1,799,841

1,804,153

CURRENT ASSETS

Stocks

3,461

4,840

Debtors

5

433,378

480,790

Cash at bank

42,753

42,014

479,592

527,644

CREDITORS

Amounts falling due within one year

6

(238,926

)

(321,996

)

NET CURRENT ASSETS

240,666

205,648

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,040,507

2,009,801

CREDITORS

Amounts falling due after more than one
year

7

(5,012

)

(15,130

)

NET ASSETS

2,035,495

1,994,671

CAPITAL AND RESERVES

Called up share capital

8

6,075

Retained earnings

2,029,420

1,988,596

SHAREHOLDERS' FUNDS

2,035,495

1,994,671

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 November 2025 and were signed on its behalf by:

N C Whorton - Director

1.	STATUTORY INFORMATION

B.R. Whorton Transport Limited 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Freehold land and buildings is not depreciated. Freehold buildings should be depreciated in accordance with the Companies Act and FRS 102 1A. However, directors keep the buildings in a good state of repair and therefore consider that any charge for depreciation would be immaterial to the financial statements. As required by FRS 102 1A, the directors undertake an annual impairment review to ensure that the carrying value of the building is not overstated.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

land and

machinery

buildings

etc

Totals

£

COST

At 1 August 2024

2,201,734

386,744

2,588,478

Additions

-

1,000

At 31 July 2025

2,201,734

387,744

2,589,478

DEPRECIATION

At 1 August 2024

419,312

365,013

784,325

Charge for year

-

5,312

At 31 July 2025

419,312

370,325

789,637

NET BOOK VALUE

At 31 July 2025

1,782,422

17,419

1,799,841

At 31 July 2024

1,782,422

21,731

1,804,153

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

61,768

71,134

Other debtors

371,610

409,656

433,378

480,790

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

10,648

Trade creditors

19,255

46,861

Amounts owed to associates

13,897

-

Taxation and social security

32,446

21,443

Other creditors

162,680

243,044

238,926

321,996

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

5,012

15,130

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

6,075

Ordinary

£1

6,075

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit and loss account and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of B.R. Whorton Transport Limited for the year ended 31 July 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of B.R. Whorton Transport Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of B.R. Whorton Transport Limited and state those matters that we have agreed to state to the Board of Directors of B.R. Whorton Transport Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B.R. Whorton Transport Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that B.R. Whorton Transport Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of B.R. Whorton Transport Limited. You consider that B.R. Whorton Transport Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of B.R. Whorton Transport Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

10 November 2025