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2023-01-31 11596508 dpl-frs:Item12 2022-02-01 2023-01-31 11596508 dpl-frs:Item12 2022-01-31 11596508 dpl-frs:Item12 2023-01-31 11596508 dpl-frs:CostSales dpl-frs:Item12 2022-02-01 2023-01-31 11596508 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 11596508 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 11596508 dpl-frs:DistributionCosts dpl-frs:Item12 2022-02-01 2023-01-31 11596508 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-02-01 2023-01-31 11596508 1 2022-02-01 2023-01-31 11596508 frs-countries:EnglandWales 2022-02-01 2023-01-31
Registered number: 11596508
Marek Pydo Haulage Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
AP Accounting Solutions Limited
The Mill House
Erw Hir
Llantrisant
Pontyclun
CF72 8BY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11596508
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 243,771 197,924
243,771 197,924
CURRENT ASSETS
Debtors 5 20,347 19,191
Cash at bank and in hand 61,020 41,042
81,367 60,233
Creditors: Amounts Falling Due Within One Year 6 (87,015 ) (93,383 )
NET CURRENT ASSETS (LIABILITIES) (5,648 ) (33,150 )
TOTAL ASSETS LESS CURRENT LIABILITIES 238,123 164,774
Creditors: Amounts Falling Due After More Than One Year 7 (178,819 ) (158,732 )
NET ASSETS 59,304 6,042
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 59,204 5,942
SHAREHOLDERS' FUNDS 59,304 6,042
Page 1
Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Marek Pydo
Director
04/03/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Marek Pydo Haulage Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11596508 . The registered office is 4 Ynyscynon Street, Cwmbach, Aberdare, CF44 0PD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight line
Computer Equipment 25% Straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
Sales, marketing and distribution 2 5
3 6
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 February 2023 387,558 2,005 389,563
Additions 156,642 648 157,290
Disposals (153,648 ) - (153,648 )
As at 31 January 2024 390,552 2,653 393,205
Depreciation
As at 1 February 2023 190,541 1,098 191,639
Provided during the period 78,110 572 78,682
Disposals (120,887 ) - (120,887 )
As at 31 January 2024 147,764 1,670 149,434
Net Book Value
As at 31 January 2024 242,788 983 243,771
As at 1 February 2023 197,017 907 197,924
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Plant & Machinery 242,438 197,017
242,438 197,017
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 13,641 14,852
Prepayments and accrued income 774 602
Other debtors 5,419 3,737
Other taxes and social security 513 -
20,347 19,191
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 63,623 62,205
Trade creditors 2,972 1,706
Bank loans and overdrafts 10,213 10,213
Corporation tax - 4
Other taxes and social security - 1,538
VAT 10,043 12,416
Net wages - 5,007
Other creditors - 11
Pension creditor 163 282
Director's loan account 1 1
87,015 93,383
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 165,644 135,454
Bank loans 13,175 23,278
178,819 158,732
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 63,623 62,205
Later than one year and not later than five years 165,644 135,454
229,267 197,659
229,267 197,659
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5
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10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 February 2023 Amounts advanced Amounts repaid Amounts written off As at 31 January 2024
£ £ £ £ £
Mr Marek Pydo (1 ) 56,749 (56,749 ) - (1 )
The above loan is unsecured, interest free and repayable on demand.
11. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 46,669 49,843
46,669 49,843
Interim dividends of £46,669 paid to shareholders. 
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