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Company Registration No. 12164248 (England and Wales)
P & N HAULAGE & HOLDINGS LIMITED Unaudited accounts for the year ended 31 August 2023
P & N HAULAGE & HOLDINGS LIMITED Unaudited accounts Contents
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P & N HAULAGE & HOLDINGS LIMITED Company Information for the year ended 31 August 2023
Directors
Peter Langdown Natalie Toman
Company Number
12164248 (England and Wales)
Registered Office
87A ST. STEPHENS ROAD CANTERBURY CT2 7JW ENGLAND
Accountants
Step Stone Accountancy Limited 240 Reculver Road Herne Bay Kent CT6 6QR
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P & N HAULAGE & HOLDINGS LIMITED Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
21,817 
34,465 
Current assets
Debtors
40,268 
- 
Cash at bank and in hand
3,692 
1,139 
43,960 
1,139 
Creditors: amounts falling due within one year
(3,470)
(18,446)
Net current assets/(liabilities)
40,490 
(17,307)
Total assets less current liabilities
62,307 
17,158 
Creditors: amounts falling due after more than one year
(71,369)
(15,930)
Net (liabilities)/assets
(9,062)
1,228 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(9,162)
1,128 
Shareholders' funds
(9,062)
1,228 
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 August 2024 and were signed on its behalf by
Peter Langdown Director Company Registration No. 12164248
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P & N HAULAGE & HOLDINGS LIMITED Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
P & N HAULAGE & HOLDINGS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12164248. The registered office is 87A ST. STEPHENS ROAD, CANTERBURY, CT2 7JW, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
between 3 years and 5 years
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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P & N HAULAGE & HOLDINGS LIMITED Notes to the Accounts for the year ended 31 August 2023
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2022
13,300 
40,684 
53,984 
Additions
- 
200 
200 
At 31 August 2023
13,300 
40,884 
54,184 
Depreciation
At 1 September 2022
7,825 
11,694 
19,519 
Charge for the year
3,443 
9,405 
12,848 
At 31 August 2023
11,268 
21,099 
32,367 
Net book value
At 31 August 2023
2,032 
19,785 
21,817 
At 31 August 2022
5,475 
28,990 
34,465 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
40,268 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Other creditors
810 
16,946 
Accruals
2,660 
1,500 
3,470 
18,446 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Loans from directors
71,369 
15,930 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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