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Registration number: 08287942

DJ Ball Haulage Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 January 2025

 

DJ Ball Haulage Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 9

 

DJ Ball Haulage Limited

Company Information

Directors

Mr D Ball

Mr D J Ball

Mr D Ball

Registered office

20A Moorfarm Road West
Airfield Industrial Estate
Ashbourne
Derbyshire
DE6 1HD

Accountants

Coates and Partners Limited
Chartered Accountants
The Old Vicarage
51 St John Street
Ashbourne
Derbyshire
DE6 1GP

 

DJ Ball Haulage Limited

(Registration number: 08287942)
Balance Sheet as at 31 January 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

1,097,624

716,205

Current assets

 

Stocks

24,877

23,920

Debtors

5

565,237

507,372

Cash at bank and in hand

 

124,590

347,915

 

714,704

879,207

Creditors: Amounts falling due within one year

6

(494,924)

(440,070)

Net current assets

 

219,780

439,137

Total assets less current liabilities

 

1,317,404

1,155,342

Creditors: Amounts falling due after more than one year

6

(158,984)

(251,508)

Provisions for liabilities

(198,241)

(179,051)

Net assets

 

960,179

724,783

Capital and reserves

 

Called up share capital

100

100

Retained earnings

960,079

724,683

Shareholders' funds

 

960,179

724,783

For the financial 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

 

DJ Ball Haulage Limited

(Registration number: 08287942)
Balance Sheet as at 31 January 2025 (continued)

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland'.

Approved and authorised by the Board on 14 May 2025 and signed on its behalf by:
 

.........................................
Mr D Ball
Director

   
     
 

DJ Ball Haulage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1

General information

The company is a private company limited by share capital incorporated in England and Wales registration number: 08287942.

The address of its registered office and place of business is:
20A Moorfarm Road West
Airfield Industrial Estate
Ashbourne
Derbyshire
DE6 1HD

These financial statements were authorised for issue by the Board on 14 May 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency is £ sterling.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

DJ Ball Haulage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

2

Accounting policies (continued)

Government grants

Government grants received are only recognised when there is reasonable assurance that the entity will comply with the conditions attached to them and the grants will be received. Government grants are recognised in profit or loss on a systematic basis over the periods in which the entity recognises as expenses the related costs for which the grants are intended to compensate.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Furniture, fittings and equipment

15% reducing balance basis

Other property. plant and equipment

15% reducing balance basis

 

DJ Ball Haulage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

2

Accounting policies (continued)

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease. Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a reducing balance basis. The corresponding liability to the lessor is included in the Balance Sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the Profit and Loss Account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

 

DJ Ball Haulage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 32 (2024 - 27).

4

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Plant and machinery
£

Total
£

Cost or valuation

At 1 February 2024

-

6,552

1,124,493

1,131,045

Additions

309,282

1,495

251,607

562,384

Disposals

-

-

(125,795)

(125,795)

At 31 January 2025

309,282

8,047

1,250,305

1,567,634

Depreciation

At 1 February 2024

-

4,210

410,630

414,840

Charge for the year

4,624

1,238

123,443

129,305

Eliminated on disposal

-

-

(74,135)

(74,135)

At 31 January 2025

4,624

5,448

459,938

470,010

Carrying amount

At 31 January 2025

304,658

2,599

790,367

1,097,624

At 31 January 2024

-

2,342

713,863

716,205

Included within the net book value of land and buildings above is £304,658 (2024 - £Nil) in respect of freehold land and buildings.
 

5

Debtors

Current

2025
£

2024
£

Trade debtors

541,165

492,833

Prepayments

24,072

14,539

 

565,237

507,372

 

DJ Ball Haulage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

6

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

137,756

123,094

Trade creditors

 

101,740

96,619

Taxation and social security

 

192,091

158,469

Accruals and deferred income

 

2,263

2,068

Other creditors

 

61,074

59,820

 

494,924

440,070

Creditors include net obligations under finance lease and hire purchase contracts which are secured on the assets to which they relate of £96,966 (2024 - £71,321) and loans of £29,600 (2024 - £29,600), of which all has been guaranteed by the Government.

Creditors: amounts falling due after more than one year

Note

2025
£

2024
£

Due after one year

 

Loans and borrowings

98,984

171,508

Other creditors

 

60,000

80,000

 

158,984

251,508

Creditors include net obligations under finance lease and hire purchase contracts which are secured on the assets to which they relate of £55,817 (2024 - £87,551) and loans of £34,534 (2024 - £64,134), of which all has been guaranteed by the Government.

 

DJ Ball Haulage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

7

Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £2,607 (2024 - £26,607). These relate to operating leases.