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REGISTERED NUMBER: 04060840 (England and Wales)















S.J. MESSENGER HAULAGE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






S.J. MESSENGER HAULAGE LIMITED (REGISTERED NUMBER: 04060840)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


S.J. MESSENGER HAULAGE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Ms N Messenger
L Messenger
Mrs H Whitmore





SECRETARY: Ms N Messenger





REGISTERED OFFICE: Unit 22
Arkwright Hill Farm Industrial Estate
Lutterworth Road
Cosby
Leicestershire
LE9 1RH





REGISTERED NUMBER: 04060840 (England and Wales)





ACCOUNTANTS: Inspired Accountants Limited
Chartered Certified Accountants
4 Parkside Court
Greenhough Road
Lichfield
Staffordshire
WS13 7FE

S.J. MESSENGER HAULAGE LIMITED (REGISTERED NUMBER: 04060840)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 4,413,165 3,747,190

CURRENT ASSETS
Stocks 9,540 9,540
Debtors 4 1,364,715 1,470,910
Cash at bank 320,462 446,048
1,694,717 1,926,498
CREDITORS
Amounts falling due within one year 5 1,175,386 1,096,723
NET CURRENT ASSETS 519,331 829,775
TOTAL ASSETS LESS CURRENT LIABILITIES 4,932,496 4,576,965

CREDITORS
Amounts falling due after more than one year 6 (1,650,793 ) (1,405,263 )

PROVISIONS FOR LIABILITIES (748,760 ) (616,886 )
NET ASSETS 2,532,943 2,554,816

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 2,532,743 2,554,616
SHAREHOLDERS' FUNDS 2,532,943 2,554,816

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

S.J. MESSENGER HAULAGE LIMITED (REGISTERED NUMBER: 04060840)

BALANCE SHEET - continued
30 APRIL 2024


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 22 January 2025 and were signed on its behalf by:





Mrs H Whitmore - Director


S.J. MESSENGER HAULAGE LIMITED (REGISTERED NUMBER: 04060840)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2023 - 39 ) .

S.J. MESSENGER HAULAGE LIMITED (REGISTERED NUMBER: 04060840)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


3. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 319,272 5,720,132 6,039,404
Additions 4,137 1,307,456 1,311,593
Disposals - (226,000 ) (226,000 )
At 30 April 2024 323,409 6,801,588 7,124,997
DEPRECIATION
At 1 May 2023 - 2,292,214 2,292,214
Charge for year - 521,307 521,307
Eliminated on disposal - (101,689 ) (101,689 )
At 30 April 2024 - 2,711,832 2,711,832
NET BOOK VALUE
At 30 April 2024 323,409 4,089,756 4,413,165
At 30 April 2023 319,272 3,427,918 3,747,190

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 May 2023 1,605,481
Additions 1,149,427
At 30 April 2024 2,754,908
DEPRECIATION
At 1 May 2023 57,130
Charge for year 81,077
At 30 April 2024 138,207
NET BOOK VALUE
At 30 April 2024 2,616,701
At 30 April 2023 1,548,351

S.J. MESSENGER HAULAGE LIMITED (REGISTERED NUMBER: 04060840)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,098,747 1,151,969
Amounts owed by group undertakings 100,101 100
Other debtors 165,867 318,841
1,364,715 1,470,910

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 111,111 111,111
Hire purchase contracts 490,781 584,735
Trade creditors 406,663 298,916
Taxation and social security 158,674 88,378
Other creditors 8,157 13,583
1,175,386 1,096,723

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 18,518 129,630
Hire purchase contracts 1,632,275 1,275,633
1,650,793 1,405,263

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
Ms N Messenger
Balance outstanding at start of year (797 ) 79,865
Amounts advanced 30,000 107,150
Amounts repaid (29,203 ) (187,812 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (797 )

L Messenger
Balance outstanding at start of year (797 ) 9,865
Amounts advanced 30,000 30,150
Amounts repaid (29,203 ) (40,812 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (797 )

S.J. MESSENGER HAULAGE LIMITED (REGISTERED NUMBER: 04060840)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mrs H Whitmore
Balance outstanding at start of year (797 ) (24,135 )
Amounts advanced 30,000 66,150
Amounts repaid (29,203 ) (42,812 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (797 )