Haulrost Ltd 11233749 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is that of providing relief haulage services. Digita Accounts Production Advanced 6.30.9574.0 true 11233749 2024-04-01 2025-03-31 11233749 2025-03-31 11233749 core:CurrentFinancialInstruments 2025-03-31 11233749 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 11233749 core:FurnitureFittingsToolsEquipment 2025-03-31 11233749 core:MotorVehicles 2025-03-31 11233749 bus:SmallEntities 2024-04-01 2025-03-31 11233749 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 11233749 bus:FilletedAccounts 2024-04-01 2025-03-31 11233749 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11233749 bus:RegisteredOffice 2024-04-01 2025-03-31 11233749 bus:Director1 2024-04-01 2025-03-31 11233749 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11233749 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 11233749 core:MotorVehicles 2024-04-01 2025-03-31 11233749 core:OfficeEquipment 2024-04-01 2025-03-31 11233749 countries:EnglandWales 2024-04-01 2025-03-31 11233749 2024-03-31 11233749 core:FurnitureFittingsToolsEquipment 2024-03-31 11233749 core:MotorVehicles 2024-03-31 11233749 2023-04-01 2024-03-31 11233749 2024-03-31 11233749 core:CurrentFinancialInstruments 2024-03-31 11233749 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 11233749 core:FurnitureFittingsToolsEquipment 2024-03-31 11233749 core:MotorVehicles 2024-03-31 iso4217:GBP xbrli:pure

Registration number: 11233749

Haulrost Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 31 March 2025

 

Haulrost Ltd

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 4

 

Haulrost Ltd

(Registration number: 11233749)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

10,869

14,524

Current assets

 

Debtors

5

3,670

13,633

Cash at bank and in hand

 

5,017

116,473

 

8,687

130,106

Creditors: Amounts falling due within one year

6

(12,099)

(137,567)

Net current liabilities

 

(3,412)

(7,461)

Net assets

 

7,457

7,063

Capital and reserves

 

Called up share capital

100

100

Retained earnings

7,357

6,963

Shareholders' funds

 

7,457

7,063

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 June 2025
 

.........................................
S M George
Director

 

Haulrost Ltd

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

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
80 Vallis Road
Frome
Somerset
BA11 3EJ

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and 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.

Tax

The tax expense for the period comprises current 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.

 

Haulrost Ltd

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

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

Motor vehicles

25% Reducing balance

Office equipment

25% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

 

Haulrost Ltd

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

4

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 April 2024

366

19,000

19,366

At 31 March 2025

366

19,000

19,366

Depreciation

At 1 April 2024

92

4,750

4,842

Charge for the year

92

3,563

3,655

At 31 March 2025

184

8,313

8,497

Net book value

At 31 March 2025

182

10,687

10,869

At 31 March 2024

274

14,250

14,524

5

Debtors

2025
£

2024
£

Trade debtors

3,670

13,633

3,670

13,633

6

Creditors

Amounts falling due within one year

2025
£

2024
£

Due within one year

Taxation and social security

1,517

18,792

Other creditors

10,582

118,775

12,099

137,567