Bob Atkinson Transport Limited 05355048 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is Freight transport by road. Digita Accounts Production Advanced 6.30.9574.0 true 05355048 2025-04-01 2026-03-31 05355048 2026-03-31 05355048 bus:Director1 1 2026-03-31 05355048 bus:Director2 1 2026-03-31 05355048 bus:OrdinaryShareClass1 2026-03-31 05355048 core:RetainedEarningsAccumulatedLosses 2026-03-31 05355048 core:ShareCapital 2026-03-31 05355048 core:CurrentFinancialInstruments 2026-03-31 05355048 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 05355048 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 05355048 core:Goodwill 2026-03-31 05355048 core:OtherPropertyPlantEquipment 2026-03-31 05355048 bus:SmallEntities 2025-04-01 2026-03-31 05355048 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 05355048 bus:FilletedAccounts 2025-04-01 2026-03-31 05355048 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05355048 bus:RegisteredOffice 2025-04-01 2026-03-31 05355048 bus:Director1 2025-04-01 2026-03-31 05355048 bus:Director1 1 2025-04-01 2026-03-31 05355048 bus:Director2 2025-04-01 2026-03-31 05355048 bus:Director2 1 2025-04-01 2026-03-31 05355048 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 05355048 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05355048 bus:Agent1 2025-04-01 2026-03-31 05355048 core:Goodwill 2025-04-01 2026-03-31 05355048 core:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 05355048 countries:England 2025-04-01 2026-03-31 05355048 2025-03-31 05355048 bus:Director1 1 2025-03-31 05355048 bus:Director2 1 2025-03-31 05355048 core:Goodwill 2025-03-31 05355048 core:OtherPropertyPlantEquipment 2025-03-31 05355048 2024-04-01 2025-03-31 05355048 2025-03-31 05355048 bus:Director1 1 2025-03-31 05355048 bus:Director2 1 2025-03-31 05355048 bus:OrdinaryShareClass1 2025-03-31 05355048 core:RetainedEarningsAccumulatedLosses 2025-03-31 05355048 core:ShareCapital 2025-03-31 05355048 core:CurrentFinancialInstruments 2025-03-31 05355048 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 05355048 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 05355048 core:OtherPropertyPlantEquipment 2025-03-31 05355048 bus:Director1 2024-04-01 2025-03-31 05355048 bus:Director1 1 2024-04-01 2025-03-31 05355048 bus:Director2 2024-04-01 2025-03-31 05355048 bus:Director2 1 2024-04-01 2025-03-31 05355048 bus:Director1 1 2024-03-31 05355048 bus:Director2 1 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 05355048

Bob Atkinson Transport Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Bob Atkinson Transport Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 11

Bob Atkinson Transport Limited

Company Information

Directors | Mr RJ Atkinson Mrs DA Atkinson

Registered office | 2 Keld Close Stainton Penrith Cumbria England CA11 0EJ

Accountants | Xeinadin Blackpool Limited Ground Floor, Seneca House Links Point, Amy Johnson Way Blackpool Lancashire FY4 2FF

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Bob Atkinson Transport Limited
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bob Atkinson Transport Limited for the year ended 31 March 2026 as set out on pages 3 to 11 from the company's accounting records and from information and explanations you have given us.

As a firm regulated by the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

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

It is your duty to ensure that Bob Atkinson Transport Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Bob Atkinson Transport Limited. You consider that Bob Atkinson 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 accounts of Bob Atkinson 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 accounts.

......................................
Xeinadin Blackpool Limited
Ground Floor, Seneca House
Links Point, Amy Johnson Way
Blackpool
Lancashire
FY4 2FF

23 June 2026

Bob Atkinson Transport Limited

(Registration number: 05355048)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 5 | 36,530 | 13,956
Current assets |  |  |
Debtors | 6 | 37,700 | 37,385
Cash at bank and in hand |  | 56,255 | 3,274
|  | 93,955 | 40,659
Creditors: Amounts falling due within one year | 7 | (89,420) | (98,961)
Net current assets/(liabilities) |  | 4,535 | (58,302)
Total assets less current liabilities |  | 41,065 | (44,346)
Creditors: Amounts falling due after more than one year | 7 | - | (2,651)
Provisions for liabilities |  | (9,132) | (2,652)
Net assets/(liabilities) |  | 31,933 | (49,649)
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | 31,833 | (49,749)
Shareholders' funds/(deficit) |  | 31,933 | (49,649)

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 June 2026 and signed on its behalf by:

......................................... Mr RJ Atkinson Director

Bob Atkinson Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
2 Keld Close
Stainton
Penrith
Cumbria
CA11 0EJ
England

These financial statements were authorised for issue by the Board on 23 June 2026.

2 | 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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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 and deferred 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.

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.

Bob Atkinson Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Other property,plant and equipment | 25% reducing balance basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | over 10 years on a straight line basis

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.

Bob Atkinson Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Bob Atkinson Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2025 - 7).

Bob Atkinson Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 April 2025 | 60,000 | 60,000
At 31 March 2026 | 60,000 | 60,000
Amortisation
At 1 April 2025 | 60,000 | 60,000
At 31 March 2026 | 60,000 | 60,000
Carrying amount
At 31 March 2026 | - | -

5 | Tangible assets

| Other property, plant and equipment £ | Total £
Cost or valuation
At 1 April 2025 | 62,931 | 62,931
Additions | 34,750 | 34,750
At 31 March 2026 | 97,681 | 97,681
Depreciation
At 1 April 2025 | 48,975 | 48,975
Charge for the year | 12,176 | 12,176
At 31 March 2026 | 61,151 | 61,151
Carrying amount
At 31 March 2026 | 36,530 | 36,530
At 31 March 2025 | 13,956 | 13,956

6 | Debtors

Bob Atkinson Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Current | 2026 £ | 2025 £
Trade debtors | 36,700 | 24,290
Prepayments | - | 164
Other debtors | 1,000 | 12,931
| 37,700 | 37,385

Bob Atkinson Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings |  | 2,662 | 10,440
Trade creditors |  | 29,383 | 10,582
Taxation and social security |  | 53,001 | 71,213
Accruals and deferred income |  | 3,537 | 5,719
Other creditors |  | 837 | 1,007
|  | 89,420 | 98,961

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings |  | - | 2,651

8 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

9 | Related party transactions

2026 | At 1 April 2025 £ | Advances to director £ | Repayments by director £ | At 31 March 2026 £
Mr RJ Atkinson
| (3,754) | (7,945) | 11,500 | (199)
Mrs DA Atkinson
| (3,754) | (7,945) | 11,500 | (199)

Bob Atkinson Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

2025 | At 1 April 2024 £ | Advances to director £ | At 31 March 2025 £
Mr RJ Atkinson
| 199 | (3,953) | (3,754)
Mrs DA Atkinson
| 200 | (3,954) | (3,754)

Loans to directors are repayable on demand and interest is charged at the official rate on any balance that exceeds £10,000 throughout the year.