2023-01-012023-12-312023-12-31false06454999BOULTON HAULAGE LIMITED2024-06-1449410iso4217:GBPxbrli:pure064549992023-01-01064549992023-12-31064549992023-01-012023-12-31064549992022-01-01064549992022-12-31064549992022-01-012022-12-3106454999bus:SmallEntities2023-01-012023-12-3106454999bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3106454999bus:FullAccounts2023-01-012023-12-3106454999bus:PrivateLimitedCompanyLtd2023-01-012023-12-3106454999core:WithinOneYear2023-12-3106454999core:AfterOneYear2023-12-3106454999core:WithinOneYear2022-12-3106454999core:AfterOneYear2022-12-3106454999core:ShareCapital2023-12-3106454999core:SharePremium2023-12-3106454999core:RevaluationReserve2023-12-3106454999core:OtherReservesSubtotal2023-12-3106454999core:RetainedEarningsAccumulatedLosses2023-12-3106454999core:ShareCapital2022-12-3106454999core:SharePremium2022-12-3106454999core:RevaluationReserve2022-12-3106454999core:OtherReservesSubtotal2022-12-3106454999core:RetainedEarningsAccumulatedLosses2022-12-3106454999core:LandBuildings2023-12-3106454999core:PlantMachinery2023-12-3106454999core:Vehicles2023-12-3106454999core:FurnitureFittings2023-12-3106454999core:OfficeEquipment2023-12-3106454999core:NetGoodwill2023-12-3106454999core:IntangibleAssetsOtherThanGoodwill2023-12-3106454999core:ListedExchangeTraded2023-12-3106454999core:UnlistedNon-exchangeTraded2023-12-3106454999core:LandBuildings2022-12-3106454999core:PlantMachinery2022-12-3106454999core:Vehicles2022-12-3106454999core:FurnitureFittings2022-12-3106454999core:OfficeEquipment2022-12-3106454999core:NetGoodwill2022-12-3106454999core:IntangibleAssetsOtherThanGoodwill2022-12-3106454999core:ListedExchangeTraded2022-12-3106454999core:UnlistedNon-exchangeTraded2022-12-3106454999core:LandBuildings2023-01-012023-12-3106454999core:PlantMachinery2023-01-012023-12-3106454999core:Vehicles2023-01-012023-12-3106454999core:FurnitureFittings2023-01-012023-12-3106454999core:OfficeEquipment2023-01-012023-12-3106454999core:NetGoodwill2023-01-012023-12-3106454999core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3106454999core:ListedExchangeTraded2023-01-012023-12-3106454999core:UnlistedNon-exchangeTraded2023-01-012023-12-3106454999core:MoreThanFiveYears2023-01-012023-12-3106454999core:Non-currentFinancialInstruments2023-12-3106454999core:Non-currentFinancialInstruments2022-12-3106454999dpl:CostSales2023-01-012023-12-3106454999dpl:DistributionCosts2023-01-012023-12-3106454999core:LandBuildings2023-01-012023-12-3106454999core:PlantMachinery2023-01-012023-12-3106454999core:Vehicles2023-01-012023-12-3106454999core:FurnitureFittings2023-01-012023-12-3106454999core:OfficeEquipment2023-01-012023-12-3106454999dpl:AdministrativeExpenses2023-01-012023-12-3106454999core:NetGoodwill2023-01-012023-12-3106454999core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3106454999dpl:GroupUndertakings2023-01-012023-12-3106454999dpl:ParticipatingInterests2023-01-012023-12-3106454999dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3106454999core:ListedExchangeTraded2023-01-012023-12-3106454999dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3106454999core:UnlistedNon-exchangeTraded2023-01-012023-12-3106454999dpl:CostSales2022-01-012022-12-3106454999dpl:DistributionCosts2022-01-012022-12-3106454999core:LandBuildings2022-01-012022-12-3106454999core:PlantMachinery2022-01-012022-12-3106454999core:Vehicles2022-01-012022-12-3106454999core:FurnitureFittings2022-01-012022-12-3106454999core:OfficeEquipment2022-01-012022-12-3106454999dpl:AdministrativeExpenses2022-01-012022-12-3106454999core:NetGoodwill2022-01-012022-12-3106454999core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3106454999dpl:GroupUndertakings2022-01-012022-12-3106454999dpl:ParticipatingInterests2022-01-012022-12-3106454999dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3106454999core:ListedExchangeTraded2022-01-012022-12-3106454999dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3106454999core:UnlistedNon-exchangeTraded2022-01-012022-12-3106454999core:NetGoodwill2023-12-3106454999core:IntangibleAssetsOtherThanGoodwill2023-12-3106454999core:LandBuildings2023-12-3106454999core:PlantMachinery2023-12-3106454999core:Vehicles2023-12-3106454999core:FurnitureFittings2023-12-3106454999core:OfficeEquipment2023-12-3106454999core:AfterOneYear2023-12-3106454999core:WithinOneYear2023-12-3106454999core:ListedExchangeTraded2023-12-3106454999core:UnlistedNon-exchangeTraded2023-12-3106454999core:ShareCapital2023-12-3106454999core:SharePremium2023-12-3106454999core:RevaluationReserve2023-12-3106454999core:OtherReservesSubtotal2023-12-3106454999core:RetainedEarningsAccumulatedLosses2023-12-3106454999core:NetGoodwill2022-12-3106454999core:IntangibleAssetsOtherThanGoodwill2022-12-3106454999core:LandBuildings2022-12-3106454999core:PlantMachinery2022-12-3106454999core:Vehicles2022-12-3106454999core:FurnitureFittings2022-12-3106454999core:OfficeEquipment2022-12-3106454999core:AfterOneYear2022-12-3106454999core:WithinOneYear2022-12-3106454999core:ListedExchangeTraded2022-12-3106454999core:UnlistedNon-exchangeTraded2022-12-3106454999core:ShareCapital2022-12-3106454999core:SharePremium2022-12-3106454999core:RevaluationReserve2022-12-3106454999core:OtherReservesSubtotal2022-12-3106454999core:RetainedEarningsAccumulatedLosses2022-12-3106454999core:NetGoodwill2022-01-0106454999core:IntangibleAssetsOtherThanGoodwill2022-01-0106454999core:LandBuildings2022-01-0106454999core:PlantMachinery2022-01-0106454999core:Vehicles2022-01-0106454999core:FurnitureFittings2022-01-0106454999core:OfficeEquipment2022-01-0106454999core:AfterOneYear2022-01-0106454999core:WithinOneYear2022-01-0106454999core:ListedExchangeTraded2022-01-0106454999core:UnlistedNon-exchangeTraded2022-01-0106454999core:ShareCapital2022-01-0106454999core:SharePremium2022-01-0106454999core:RevaluationReserve2022-01-0106454999core:OtherReservesSubtotal2022-01-0106454999core:RetainedEarningsAccumulatedLosses2022-01-0106454999core:AfterOneYear2023-01-012023-12-3106454999core:WithinOneYear2023-01-012023-12-3106454999core:Non-currentFinancialInstrumentscore:CostValuation2023-01-012023-12-3106454999core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-012023-12-3106454999core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-012023-12-3106454999core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-012023-12-3106454999core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-012023-12-3106454999core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-012023-12-3106454999core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3106454999core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3106454999core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3106454999core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3106454999core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3106454999core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3106454999core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3106454999core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3106454999core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3106454999core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3106454999core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3106454999core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3106454999core:Non-currentFinancialInstrumentscore:CostValuation2022-12-3106454999core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-3106454999core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-3106454999core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-3106454999core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3106454999core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-3106454999core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-3106454999core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3106454999core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3106454999bus:Director12023-01-012023-12-3106454999bus:Director22023-01-012023-12-31

BOULTON HAULAGE LIMITED

Registered Number
06454999
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

BOULTON HAULAGE LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

Jayne Boulton
Mark Kevin Boulton

Company Secretary

Jayne Boulton

Registered Address

Longlands 40 Wellands Lane
Scholes
Cleckheaton
BD19 6EY

Registered Number

06454999 (England and Wales)
BOULTON HAULAGE LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets4242,736104,159
242,736104,159
Current assets
Debtors176,659154,545
Cash at bank and on hand176,097122,546
352,756277,091
Creditors amounts falling due within one year5(157,143)(165,097)
Net current assets (liabilities)195,613111,994
Total assets less current liabilities438,349216,153
Creditors amounts falling due after one year6(136,245)(109,048)
Provisions for liabilities8(44,787)(18,164)
Net assets257,31788,941
Capital and reserves
Profit and loss account257,31788,941
Shareholders' funds257,31788,941
The financial statements were approved and authorised for issue by the Board of Directors on 14 June 2024, and are signed on its behalf by:
Mark Kevin Boulton
Director
Registered Company No. 06454999
BOULTON HAULAGE LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
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 10 years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20232022
Average number of employees during the year66
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 January 2330,00030,000
At 31 December 2330,00030,000
Amortisation and impairment
At 01 January 2330,00030,000
At 31 December 2330,00030,000
Net book value
At 31 December 23--
At 31 December 22--
4.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 January 23658,464658,464
Additions270,763270,763
Disposals(48,950)(48,950)
At 31 December 23880,277880,277
Depreciation and impairment
At 01 January 23554,305554,305
Charge for year95,47395,473
On disposals(12,237)(12,237)
At 31 December 23637,541637,541
Net book value
At 31 December 23242,736242,736
At 31 December 22104,159104,159
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables37,02529,230
Taxation and social security49,65169,768
Finance lease and HP contracts65,80360,398
Other creditors4,5485,585
Accrued liabilities and deferred income116116
Total157,143165,097
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts25,00035,000
Other creditors111,24574,048
Total136,245109,048
7.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts111,24574,048
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)44,78718,164
Total44,78718,164