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REGISTERED NUMBER: 02923591 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

Scotts Heavy Haulage (Ireland) Limited

Scotts Heavy Haulage (Ireland) Limited (Registered number: 02923591)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Scotts Heavy Haulage (Ireland) Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: Mrs L Foulke
Mr P F Harrop
Mrs D A Scott





SECRETARY: Mrs D A Scott





REGISTERED OFFICE: Whites Close
Alfreton Trading Estate
Alfreton
Derbyshire
DE55 7RB





REGISTERED NUMBER: 02923591 (England and Wales)





ACCOUNTANTS: Franklins
1 Pinnacle Way
Pride Park
Derby
Derbyshire
DE24 8ZS

Scotts Heavy Haulage (Ireland) Limited (Registered number: 02923591)

Balance Sheet
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 223,576 271,998

CURRENT ASSETS
Stocks 2,060 2,312
Debtors 5 462,812 539,064
Cash at bank and in hand 318,668 81,880
783,540 623,256
CREDITORS
Amounts falling due within one year 6 257,975 277,147
NET CURRENT ASSETS 525,565 346,109
TOTAL ASSETS LESS CURRENT
LIABILITIES

749,141

618,107

CREDITORS
Amounts falling due after more than one
year

7

(26,474

)

(74,571

)

PROVISIONS FOR LIABILITIES 8 (55,894 ) (68,000 )
NET ASSETS 666,773 475,536

CAPITAL AND RESERVES
Called up share capital 9 100,110 100,110
Retained earnings 566,663 375,426
SHAREHOLDERS' FUNDS 666,773 475,536

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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.

Scotts Heavy Haulage (Ireland) Limited (Registered number: 02923591)

Balance Sheet - continued
30 April 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2023 and were signed on its behalf by:





Mrs L Foulke - Director


Scotts Heavy Haulage (Ireland) Limited (Registered number: 02923591)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Scotts Heavy Haulage (Ireland) 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.

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.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life as follows:

Trailers - 25% on a reducing balance basis
Trucks - 10% on a reducing balance basis
Other assets - 25% on a reducing balance basis
Office equipment - 15% on a reducing balance basis
Motor vehicles - 25% on a reducing balance basis

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Scotts Heavy Haulage (Ireland) Limited (Registered number: 02923591)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued

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 11 (2022 - 15 ) .

4. TANGIBLE FIXED ASSETS
Office
Trucks Trailers equipment
£    £    £   
COST
At 1 May 2022 449,405 529,146 27,236
Additions 23,092 - 150
Disposals (30,869 ) (75,500 ) -
At 30 April 2023 441,628 453,646 27,386
DEPRECIATION
At 1 May 2022 379,186 368,277 23,642
Charge for year 22,826 39,586 562
Eliminated on disposal (27,706 ) (71,090 ) -
At 30 April 2023 374,306 336,773 24,204
NET BOOK VALUE
At 30 April 2023 67,322 116,873 3,182
At 30 April 2022 70,219 160,869 3,594

Motor Other
vehicles assets Totals
£    £    £   
COST
At 1 May 2022 47,328 41,149 1,094,264
Additions 1,984 5,655 30,881
Disposals - (2,750 ) (109,119 )
At 30 April 2023 49,312 44,054 1,016,026
DEPRECIATION
At 1 May 2022 25,525 25,636 822,266
Charge for year 5,947 2,040 70,961
Eliminated on disposal - (1,981 ) (100,777 )
At 30 April 2023 31,472 25,695 792,450
NET BOOK VALUE
At 30 April 2023 17,840 18,359 223,576
At 30 April 2022 21,803 15,513 271,998

Scotts Heavy Haulage (Ireland) Limited (Registered number: 02923591)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Trailers
£   
COST
At 1 May 2022
and 30 April 2023 140,000
DEPRECIATION
At 1 May 2022 61,250
Charge for year 19,688
At 30 April 2023 80,938
NET BOOK VALUE
At 30 April 2023 59,062
At 30 April 2022 78,750

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 308,958 285,715
Other debtors 132,711 240,827
Prepayments and accrued income 21,143 12,522
462,812 539,064

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 48,096 25,297
Trade creditors 79,680 137,660
Tax 61,122 42,839
Social security and other taxes 38,503 35,413
Other creditors 11,434 4,844
Directors' current accounts 16,069 29,091
Accruals and deferred income 3,071 2,003
257,975 277,147

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 26,474 74,571

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 55,894 68,000

Scotts Heavy Haulage (Ireland) Limited (Registered number: 02923591)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 May 2022 68,000
Credit to Income Statement during year (12,106 )
Balance at 30 April 2023 55,894

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100,110 Ordinary £1 100,110 100,110

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2023 and 30 April 2022:

2023 2022
£    £   
Mrs D A Scott
Balance outstanding at start of year (29,091 ) (43,334 )
Amounts advanced 44,622 47,428
Amounts repaid (31,600 ) (33,185 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (16,069 ) (29,091 )

11. RELATED PARTY DISCLOSURES

The balance outstanding on interest free loans provided to companies with common directors and under common control amounted to £132,711 (2022: £99,811).