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REGISTERED NUMBER: NI639640 (Northern Ireland)

CLP HAULAGE LTD

Unaudited Financial Statements for the Year Ended 31 August 2024

CLP HAULAGE LTD (REGISTERED NUMBER: NI639640)

Contents of the Financial Statements

FOR THE YEAR ENDED 31 AUGUST 2024

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Statement of Financial Position | 3 |

| Notes to the Financial Statements | 4 |

CLP HAULAGE LTD

Company Information

FOR THE YEAR ENDED 31 AUGUST 2024

| DIRECTOR: | Paul Murphy

| REGISTERED OFFICE: | 91 Sluggan Road

| Pomeroy

| Co. Tyrone

| BT70 2UP

| REGISTERED NUMBER: | NI639640 (Northern Ireland)

| ACCOUNTANTS: | CavanaghKelly

| Chartered Accountants

| 36-38 Northland Row

| Dungannon

| Co. Tyrone

| BT71 6AP

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

CLP Haulage Ltd

The following reproduces the text of the report prepared for the director in respect of the Company's annual unaudited financial statements. In accordance with the Companies Act 2006, the Company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Director's Report are not required to be filed with the Registrar of Companies.

In accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the Company for the year ended 31 August 2024 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the accounting records and information and explanations you have given to us.

This report is made to the company's director, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's director that we have done so, and state those matters that we have agreed to state to him in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's director, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants in Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.

You have acknowledged on the Statement of Financial Position as at 31 August 2024 your duty to ensure that the Company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the Company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

CavanaghKelly

Chartered Accountants

36-38 Northland Row

Dungannon

Co. Tyrone

BT71 6AP

26 February 2025

CLP HAULAGE LTD (REGISTERED NUMBER: NI639640)

Statement of Financial Position

31 AUGUST 2024

2024 | 2023 |

| Notes | £ | £

NON-CURRENT ASSETS

Property, plant and equipment | 5 | 374,015 |  | 483,458 |  |

CURRENT ASSETS

Receivables | 6 | 245,447 |  | 257,109 |  |

Cash at bank | 96,687 |  | 89,571 |  |

342,134 |  | 346,680 |  |

PAYABLES

Amounts falling due within one year | 7 | (367,694 | ) | (483,163 | ) |

NET CURRENT LIABILITIES | (25,560 | ) | (136,483 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 348,455 |  | 346,975 |  |

PAYABLES

Amounts falling due after more than one year | 8 | - |  | (52,037 | ) |

PROVISIONS FOR LIABILITIES | (117,944 | ) | (117,944 | ) |

NET ASSETS | 230,511 |  | 176,994 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 10 |  | 10 |  |

Retained earnings | 230,501 |  | 176,984 |  |

SHAREHOLDERS' FUNDS | 230,511 |  | 176,994 |  |

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 26 February 2025 and were signed by:

Paul Murphy - Director

CLP HAULAGE LTD (REGISTERED NUMBER: NI639640)

Notes to the Financial Statements

FOR THE YEAR ENDED 31 AUGUST 2024

1. | STATUTORY INFORMATION

| CLP Haulage Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

| The accounting policies detailed below have been applied consistently throughout the year.

| Revenue

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

| Property, plant and equipment

| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. Cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

| Plant and machinery |  | - 10% Reducing Balance |  |

| Fixtures and fittings |  | - 20% Straight Line |  |

| Motor vehicles |  | - 25% Reducing Balance |  |

| The carrying values of property, plant and equipment are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

| Taxation

| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Hire purchase and leasing commitments

| Property, plant and equipment held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.

| Cash flow statement

| The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

CLP HAULAGE LTD (REGISTERED NUMBER: NI639640)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 AUGUST 2024

3. | ACCOUNTING POLICIES - continued

| Cash and cash equivalents

| Cash and cash equivalents includes cash in hand and deposits held at call with banks.

| Share capital

| Ordinary Shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares are shown in equity as a deduction, net of tax, from the proceeds.

| Finance costs

| Finance costs are charged to the Income Statement over the term of the debt.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2023 - 7 ) .

5. | PROPERTY, PLANT AND EQUIPMENT

Fixtures |

Plant and | and | Motor |

machinery | fittings | vehicles | Totals |

| £ | £ | £ | £

| COST

| At 1 September 2023 | 298,627 |  | 68,214 |  | 608,491 |  | 975,332 |  |

| Disposals | - |  | - |  | (44,000 | ) | (44,000 | ) |

| At 31 August 2024 | 298,627 |  | 68,214 |  | 564,491 |  | 931,332 |  |

| DEPRECIATION

| At 1 September 2023 | 105,514 |  | 57,944 |  | 328,416 |  | 491,874 |  |

| Charge for year | 19,311 |  | 2,364 |  | 64,103 |  | 85,778 |  |

| Eliminated on disposal | - |  | - |  | (20,335 | ) | (20,335 | ) |

| At 31 August 2024 | 124,825 |  | 60,308 |  | 372,184 |  | 557,317 |  |

| NET BOOK VALUE

| At 31 August 2024 | 173,802 |  | 7,906 |  | 192,307 |  | 374,015 |  |

| At 31 August 2023 | 193,113 |  | 10,270 |  | 280,075 |  | 483,458 |  |

6. | RECEIVABLES

2024 | 2023 |

| £ | £

| Trade receivables | 241,655 |  | 246,852 |  |

| Amounts owed by group undertakings | 3,792 |  | - |  |

| Other receivables | - |  | 10,257 |  |

245,447 |  | 257,109 |  |

7. | PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

| £ | £

| Bank loans and overdrafts | - |  | 10,644 |  |

| Hire purchase contracts | - |  | 25,100 |  |

| Trade payables | 201,062 |  | 177,945 |  |

| Amounts owed to group undertakings | - |  | 107,954 |  |

| Taxation and social security | 150,448 |  | 141,351 |  |

| Other payables | 16,184 |  | 20,169 |  |

367,694 |  | 483,163 |  |

CLP HAULAGE LTD (REGISTERED NUMBER: NI639640)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 AUGUST 2024

7. | PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

| Hire purchase liabilities are secured against the assets to which they relate.

| Amounts owed to group undertakings are interest free and repayable on demand.

8. | PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR |

2024 | 2023 |

| £ | £

| Bank loans | - |  | 19,161 |  |

| Hire purchase contracts | - |  | 32,876 |  |

- |  | 52,037 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2024 | 2023 |

value: |  | £ | £

| 10 | Ordinary | 1 | 10 |  | 10 |  |

10. | RELATED PARTY DISCLOSURES

| The company has availed of the exemption under FRS 102 in relation to the disclosure of transactions with group companies.