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Registered number: 11596508
Marek Pydo Haulage Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
AP Accounting Solutions Limited
The Mill House
Erw Hir
Llantrisant
Pontyclun
CF72 8BY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11596508
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 287,410 243,771
287,410 243,771
CURRENT ASSETS
Debtors 5 40,526 20,347
Cash at bank and in hand 54,322 61,020
94,848 81,367
Creditors: Amounts Falling Due Within One Year 6 (116,650 ) (87,015 )
NET CURRENT ASSETS (LIABILITIES) (21,802 ) (5,648 )
TOTAL ASSETS LESS CURRENT LIABILITIES 265,608 238,123
Creditors: Amounts Falling Due After More Than One Year 7 (193,434 ) (178,819 )
NET ASSETS 72,174 59,304
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 72,074 59,204
SHAREHOLDERS' FUNDS 72,174 59,304
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For the year ending 31 January 2025 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
17/02/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
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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:
2025 2024
Office and administration 1 1
Sales, marketing and distribution 5 2
6 3
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 February 2024 390,552 2,653 393,205
Additions 150,661 2,329 152,990
Disposals - (626 ) (626 )
As at 31 January 2025 541,213 4,356 545,569
Depreciation
As at 1 February 2024 147,764 1,670 149,434
Provided during the period 108,243 795 109,038
Disposals - (313 ) (313 )
As at 31 January 2025 256,007 2,152 258,159
Net Book Value
As at 31 January 2025 285,206 2,204 287,410
As at 1 February 2024 242,788 983 243,771
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Plant & Machinery 284,944 242,438
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 32,771 13,641
Prepayments and accrued income 1,760 774
Other debtors 5,995 5,419
Other taxes and social security - 513
40,526 20,347
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 84,095 63,623
Trade creditors 1,350 2,972
Bank loans and overdrafts 10,213 10,213
Corporation tax 3,625 -
VAT 16,689 10,043
Pension creditor 677 163
Director's loan account 1 1
116,650 87,015
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 190,113 165,644
Bank loans 3,321 13,175
193,434 178,819
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 84,095 63,623
Later than one year and not later than five years 190,113 165,644
274,208 229,267
274,208 229,267
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 February 2024 Amounts advanced Amounts repaid Amounts written off As at 31 January 2025
£ £ £ £ £
Mr Marek Pydo (1 ) (60,114 ) 60,114 - (1 )
The above loan is unsecured, interest free and repayable on demand.
11. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 51,133 46,669
Interim dividends of £51,133 paid to shareholders. 
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