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Registered number: 04659997
D Frayne Haulage Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04659997
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 376,574 372,263
376,574 372,263
CURRENT ASSETS
Debtors 6 151,272 159,658
Cash at bank and in hand 2,809 44,456
154,081 204,114
Creditors: Amounts Falling Due Within One Year 7 (185,190 ) (214,132 )
NET CURRENT ASSETS (LIABILITIES) (31,109 ) (10,018 )
TOTAL ASSETS LESS CURRENT LIABILITIES 345,465 362,245
Creditors: Amounts Falling Due After More Than One Year 8 (44,405 ) (66,717 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (61,798 ) (60,978 )
NET ASSETS 239,262 234,550
CAPITAL AND RESERVES
Called up share capital 10 100 100
Revaluation reserve 11 39,923 58,057
Profit and Loss Account 199,239 176,393
SHAREHOLDERS' FUNDS 239,262 234,550
Page 1
Page 2
For the year ending 31 March 2023 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 Danny Frayne
Director
24/03/2024
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
D Frayne Haulage Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04659997 . The registered office is Unit 3a Stoke Albany Road, Desborough, Kettering, NN14 2SP.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets except vehicles 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:
Freehold
Leasehold 5 years Straght Line
Plant & Machinery 20% Reducing Balance
Motor Vehicles 15% Reducing Balance
During the year the decision to amend the rate of depreciation on Motor Vehciles to 15% reducing balance was taken to more accurately reflect the actual rate of consumption.
2.5. 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.
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Page 4
2.6. 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.
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: 13 (2022: 12)
13 12
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 44,000
As at 31 March 2023 44,000
Amortisation
As at 1 April 2022 44,000
As at 31 March 2023 44,000
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 -
5. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £ £
Cost or Valuation
As at 1 April 2022 51,320 16,052 54,807 543,414 665,593
Additions - - 6,400 39,770 46,170
Disposals - - - (18,000 ) (18,000 )
Revaluation - - - (27,390 ) (27,390 )
As at 31 March 2023 51,320 16,052 61,207 537,794 666,373
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 April 2022 - 16,051 40,714 236,565 293,330
Provided during the period - - 3,069 1,275 4,344
Disposals - - - (7,875 ) (7,875 )
As at 31 March 2023 - 16,051 43,783 229,965 289,799
Net Book Value
As at 31 March 2023 51,320 1 17,424 307,829 376,574
As at 1 April 2022 51,320 1 14,093 306,849 372,263
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 151,272 159,658
151,272 159,658
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 5,915 22,790
Trade creditors 19,779 21,444
Bank loans and overdrafts 34,086 18,704
Other creditors 80,930 88,220
Taxation and social security 44,480 62,974
185,190 214,132
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 7,906
Bank loans 44,405 58,811
44,405 66,717
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,915 22,790
Later than one year and not later than five years - 7,906
5,915 30,696
5,915 30,696
Page 5
Page 6
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Reserves
Revaluation Reserve
£
As at 1 April 2022 58,057
Transfer to profit and loss (18,134 )
As at 31 March 2023 39,923
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